Law

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Consumer Protection in Electronic payment System in Ethiopia
(Addis Ababa University, 2024-09-01) BehailuTewabe; Solomon Abay (PhD.)
The advancement of technologies nowadays affects an overall economy of the world. Financial sectors also affected by these technologies. Ethiopia lately introduced a reform in its payment system laws. This helps in modernizing payment and enhancing financial inclusion. However due to its unique feature this electronic payment systems also pose a treat for customers. Thus there is a need to adjust general consumer protection laws to this effect. The NBE in this regard is the main regulatory body in Ethiopia to issue consumer protection laws. However these regulatory schemes are found in different legislations. Ethiopia therefore in this regard does not have a consolidated consumer protection legal frame work. These scattered laws also seem to lack clarity in safeguarding the interests of consumers. Furthermore the consumer protection legal frame work seems inadequate when we compare it to the international good practices. In addition there is a need for a coordinate effort of different regulatory organs in order to strengthen consumer protection. This paper, among other things, recommends that there is a need to develop the regulatory capacity of different regulatory organs and additional legal frameworks should also be incorporate in order to protect consumers
Trans-Boundary Hazardous Waste Regulation in Ethiopia: The Law and The Practice
(Addis Ababa University, 2025-01-01) Kaleab tilahun; Mellese Damtie (PHD)
Protecting environmental and human rights globally necessitates the involvement of the international community, which has established systems to uphold these rights. International instruments require states and stakeholders to implement appropriate measures for this purpose, with managing trans-boundary hazardous waste being a key aspect of environmental responsibility. Ethiopia has undertaken measures for trans-boundary hazardous waste regulation in line with its international obligations. This research examines the actions taken by the Ethiopian government in regulating the trans-boundary movement of hazardous waste. Utilizing a qualitative research design that includes both doctrinal and non-doctrinal legal approaches, the study aims to evaluate how Ethiopian laws align with international standards, identify barriers to implementation, and propose effective compliance strategies. Additionally, it discusses the legal and institutional practices of both national and international communities in managing trans-boundary hazardous waste, while exploring the challenges and opportunities associated with this issue. • Key words: trans-boundary hazardous waste, environmentally sound regulation, Compliance strategies, and human rights
E-Commerce Dispute Resolution Mechanisms in Ethiopia
(Addis Ababa University, 2025-02-01) Alemayehu Tsehayneh; Aschalew Ashagre (PhD)
E-commerce is part of the virtual world which facilitates B2B, B2C and other forms of market relationships. Dispute is unavoidable facts in economic relationships. The Problem worsened when disputes arise out of virtual relationships. No law governs the virtual world for internet has no jurisdiction. In various nations, disputes out of e-commerce are regulated based on outdated traditional laws. Nowadays, e-commerce is the choice of all in spite of the fact that e-dispute resolution mechanisms are staggering. This thesis has examined E-commerce Dispute Resolution Mechanisms in Ethiopia. E-commerce dispute resolution mechanisms are plausibly enshrined under the various legislations, regulations and directives in Ethiopia. However, the practice is incredibly crawling and no courts, quasi-judicial bodies, associations, regulatory practices and institutions are addressed any complaints from e-consumers or e-traders. All the redress mechanisms enshrined under various legislations did not consider peculiar nature of e-commerce practices and institutional arrangements in Ethiopia. No structurally independent institutions which really serves e-marketplace actors interests. ADR/ODR, internal or in-house code of conduct, regulations as well as ombudsman offices are some redressing mechanisms enshrined under Ethiopian legal regime. Establishment legislation and regulation of ECX, Custom Authority, Chamber of Commerce, and The Capital Market Authority properly recognize functional equivalence and evidentiary weights of e-documents. Besides, they inculcated various e-dispute resolution mechanisms ranging from ADR/ODR to establishing external dispute resolution agencies to protect e-financial consumers. E-consumer protections, except financial consumers, are left unattended in Ethiopia. ODR introduced under the draft Electronic Commerce Regulation for the first time. It still waits for ratification. Having plausible, easy and accessible redress mechanisms boost e-consumers’ confidences. However, the practice in Ethiopia showed scattered regulatory practices and poor institutional integrations. These made e-consumers in Ethiopia vulnerable for any market abuses. E-disputes redress practices are far behind expectations. No courts entertains any e-commerce marketplace disputes. After the ratification of Proclamation 916/2015, adjudicatory roles of many executives were moved to the Ministry of Justice, quasi-judicial bodies were established as proper courts under the aforementioned ministry. However no consumers have any knowledge of the establishments of these courts. This radically declined the confidence of e-consumers. Except the NBE, all institutions left e-consumers to absorb grievances out of e-marketplace relationships. E-financial consumers properly protected through stringent directives and follow-ups from NBE and Eth-switch. E-commerce actors are also unregulated. The operators did not properly posted disclosure terms. Surprisingly, two of the operators employ California Consumer Protection Act for consumer data protection in which Ethiopia is not party. Many of the contractual terms have adhesive mode. Survey made in the courtrooms and authorities showed that e-consumers as well as officials have no knowledge of e-commerce market place disputes and its redress. Integration among various government bodies and awareness creation sessions are recommended so as to educate e-consumers rights
Challenges Concerning the Application of Prescriptions to Rural Land Disputes Under Ethiopia’s Current Rural Land Law
(Addis Ababa University, 2024-11-01) Markon Abate; Muradu Abdo (PhD)
Until recently when the FDRE Rural Land Use Proclamation No. 456/2005 was repealed by Proclamation No.1324/24, the application of the rule of prescription lacked explicit legal guidance which resulted in polarized arguments amongst legal experts. Many argued against its relevance based on the FDRE Constitution, which jointly grants land ownership to the people and the state. However, others contended that prescription is a general rule applicable to all rights, necessitating specific provisions to exclude its application in rural land cases. This study analyzed Ethiopia’s current rural land legal framework and the Federal Supreme Court Cassation Division’s decisions to assess the application of prescription to rural land disputes and pinpoint the associated legal and practical challenges. The study adopted doctrinal research design, supplemented by case reviews and interviews with experts. The study has found that the new FDRE Rural Land Proclamation boldly addresses some of the concerns regarding prescription that were previously raised It establishes a 15-year prescription period for land reclamation actions between private parties. It prohibits raising this defence if the case involves the reclamation of an illegally obtained state or communal landholding. It acknowledges the application of other prescription rules from relevant laws to claims that do not involve the reclamation of landholding rights. The study has also determined that certain ambiguities persist in the new Proclamation’s stance on prescription. Namely, the Proclamation provides no criterion for characterizing an action as a reclamation or other claim. It is also not clear whether prescription cannot be set up against the state and a community in relation to rural land disputes at all. In addition, the Proclamation lacks a definitive answer to the question of whether a person invoking prescription has to prove the lawfulness of the means used to hold the land in dispute even when the counterparty is a private individual. Furthermore, most importantly, the Proclamation’s provisions also appear to open new avenues for rural land access through prescription, raising questions about legality. Finally, the Proclamation does not provide for or specifically borrow the application of counting and interruption of the period of limitation it sets in Art. 64(2). Thus, recognizing the far-reaching consequence of prescription rules on individuals’ land rights, the study recommends the adoption of clear and comprehensive rules and guidelines for the application of prescription to rural land disputes
Legal Protection for Mobile Money Borrowers in Ethiopia: Analyzing Predatory Lending Practice
(Addis Ababa University, 2025-05-01) Desalegn Nida; Tilahun Teshome (PhD)
The rapid expansion of mobile money lending in Ethiopia has significantly enhanced financial inclusion, offering unbanked populations access to digital credit. This thesis investigated, analyzed, and evaluated the legal protection available for mobile money borrowers in Ethiopia, by focusing on predatory lending practices. By employing a qualitative approach with doctrinal methods, the study evaluates and analyzes legal frameworks governing mobile money lending such as FSPD, NPSP, LAPIID, and Personal Data Protection Proclamation, alongside the practices of Telebirr and Kacha. The absence of robust legal protections, lack of digital lending-specific regulations, and weak enforcement, may expose to unfair lending practices, including exorbitant fees like 730% APR and unfair debt collection, trapping them in debt cycles. The thesis argues that Ethiopia’s legal framework is insufficient to counter predatory lending practices, necessitating reforms like clarifying the directive’s applicability, enacting digital lending legislation, capping fees, and enhancing transparency and enforcement
The International Legal Status of the Peace Agreements: The Case of Pretoria Peace Agreement Signed Between the FDRE Government and the Tigray Peoples‟ Liberation Front (TPLF)
(Addis Ababa University, 2025-05-01) Abchu Wassihun; Getachew Assefa (PhD)
This study explores the international legal status of Peace Agreements in general, concluded to terminate non international armed conflicts (NIAC), and the Pretoria Peace Agreement in particular, signed on November 3, 2022, between the Ethiopian government and the TPLF, which ended the tragic intrastate conflict in Ethiopia’s Tigray region. NIAC peace agreements, despite their proliferation as a way out of intrastate conflicts, their ambiguous legal status arising from the involvement of Non-State Armed Opposition Groups (AOGs), they are neither treaties under the Vienna Convention on the Law of Treaties (1969) nor domestic instruments under the domestic law-making procedure, is being a significant challenge to compliance and enforcement. By using a qualitative analysis of international legal frameworks, judicial precedents, and state practice, this study examines the Pretoria Peace Agreement’s binding nature and the TPLF’s international legal personality. The findings show that the TPLF, as an organized AOG bound by international humanitarian law (IHL), has the capacity to enter internationally binding agreements. The agreement’s mandatory language, formal structure, incorporation of IHL and African Union (AU) norms, and AU-led monitoring mechanisms reflect the parties’ intent to create enforceable obligations. The thesis argues that, in order to enhance compliance, strengthen enforcement, and preserve the integrity of peace processes, NIAC peace agreements should be recognized as a distinct category of internationally binding instruments under Article 3 of the Vienna Convention. By positioning the Pretoria Peace Agreement within the developing normative framework of international law, this study contributes to the discourse on the legal nature of these agreements and forward some concluding remarks to reinforce their effectiveness in addressing intrastate conflicts
The Legal Framework for Data Protectionin Digital Financial Services in Ethiopia: The Case of Kacha Digital Financial Services S.C
(Addis Abebe University, 2025-01-01) Nejat Ahmed; Solomon Abay (PhD)
This LLM thesis examines Ethiopia's regulatory landscape for personal data protection, particularly the 2024 Data Protection Proclamation's alignment with DFS practices. Using Kacha as a case study, it evaluates the effectiveness of existing laws and identifies gaps that could hinder personal data protection. While Ethiopia has made progress in establishing a specific legal framework, the research has identified many gaps, including the ambiguity surrounding generic ambiguous terms, a lack of clarity on user consent, insufficient specificity that leaves room for interpretation, a lack of awareness among data consumers, and the absence of defined norms for data processing methods that prevent adequate consumer privacy protection in DFS. This situation requires legislative revision suited to the specific difficulties of DFS and the implementation of more consumer programs. Additionally, it is admirable that the proclamation establishes a body overseeing organizations with previous functions. However, the researcher has recommended that instead of relying on an authority with pre-existing, more general responsibilities, a specialized organization for the protection of personal data be created to provide targeted, ongoing, and efficient oversight. Though the findings of the research show that Kacha is making efforts to be dedicated to regulatory compliance and make mobile money services safe, critical issues were identified such as ambiguities in obtaining customer consent, lack of DPO, a lack of transparency in data handling practices during the complaint resolution process, burden on data subjects for data breaches, hierarchical and locational data management issues and the need for more straightforward guidelines and greater transparency in both company policies and the overarching regulatory framework. These concerns highlight the significance of making the practice align with the law
“Balancing Execution of Decrees and Stay of Execution In Civil Proceedings: The Law and the Practice in Federal Courts of Ethiopia”
(Addis Ababa University,, 2022-09) Mastewal Gebremedhin; Aschalew Ashagre (PhD)
For States to build and develop a strong and respected judicial system, proper, effective, and efficient enforcement of court decisions is critical. In principle, all decrees have to be executed However, when the interest of justice so requires, execution may be stayed by the order of the judiciary. That is why the researcher is interested in doing this thesis. The main objective of the study is to assess the legal and practical gaps associated with the stay of execution with in the federal courts. To address these objectives the basic research questions were; why and when a stay of execution order has been given, what is the obligation of the party who applies for the stay of execution order, and what are the main challenges of a party who seek a stay of execution, Is there a gap on the law concerning stay of execution, Is it possible to balance the execution of a decree and stay of Execution And What does the practice look like in the federal courts of Ethiopia To address these, doctrinal legal research was employed. The finding was Ethiopian civil procedure code follows a non-automatic stay of execution of order or decree. The federal court judges have a knowledge gap and lack of consistency as well as applications of the civil procedure code concerning providing a stay of execution by the rendition court. Federal courts have a problem with the lack of statistical data. The researcher has suggested the amendment of civil procedure code provisions regarding the stay of execution. And extensive job training is required especially for judges, and lawyers. And finally, to have sufficient information about the issue a data recording system regarding the stay of execution order or decree shall be demanded.
“Emerging” Challenges Restraing Addis Ababa’ Sself- Governce Within Ethiopian Ethno- Federal Dispensation
(Addis Ababa Unversity, 2022-10) Genanew yaregal; Solomon Nigussie (PhD)
The essence of federalism is not to be found in a particular set of institutions but in the institutionalization of particular relationship consistent with federal principles. So, Federal system has to address the question as to what are the particular problems that the federal system intended to solve up to its essence. As federal principles also apply for Federal Capital city(FCC) as a subunit, it requires special scrutiny because of FCC’s unique nature.ForFCC is the political-economic center, it comes at the heart of the federal balance. To this effect, the fundamental challenges unique to most government of FCC consist of lack of efficient government for the metropolitan area, including both the city's center and its suburbs. Hence, mostly federation faces a challenging task in preventing the domination of FCC by one of the states, in determining how to govern FCC and managing conflicting interests of federal government and residents of the FCC. As Such a federation needs to address federal-capital suburbs tension; first, how much power and autonomy should the FCC need to have? Second, how should conflict of interest among local/FCC, national interests, and suburbs is compromised? The problem even excerpted in the case of Addis Ababa City (AAC), mainly because AAC’s FCC mode, extent of decentralization,territorial jurisdiction, and ultimately self-governing status within Ethiopian ethno-federal dispensation remains indeterminate.Yet, AAC is the federal capital, seat of Oromia Regional state (ORS) and headquarter for African Union (AU) as well as considered to be autonomous city administration;as suchit creates distinctive complex citycapturing special scrutiny due tomultiplicity of competing interest within the unique ethno federal genesis of Ethiopian federation. Hence, AAC represents an epic in the political dilemma of Ethiopia; group vs. individual, self-rule vs. shared rule, residency vs. ethnic identity, capital vs. seat, territory vs. location, devolution vs. delegation vs. DE concentration, center vs. periphery special interest vs. equal interest. Thus it requires scrutinizing as to which federal notion accounts for the original rationale in Ethiopian federal scheme resulted in “emerging” challenges constraining AAC’s self-governance status.The issue deepens to the heart of politics to the extent inquiring the “denominator” (who is “self” or “the people”) and scope of self governance right within Ethiopian ethno-federal dispensation in general and AAC in particular. It entailsanalyzing whether and how AAC shouldwalk through the path of article 8, 39, and 47 and/or 49 of the constitution or resort to determination beyond constitutional ambit, to realize its self-governance. Basic Terms: emerging challenges,federation origin, extent of decentralization, FCC models, Ethno-Federation, and self-governance/determination, fiscal federalism
Judicial Ethics and Fair Trial: A Critical Analysis of the Case of the Courts of Special Zone of Oromia Surrounding Finfine
(Addis Ababa Unversity, 2016-03) Duguma Neda; Abera Degefa (Associate Professor)
This study is aimed at analyzing the fairness of the trials in the courts of special zone of Oromia Surrounding Finfine against international and national standards in relation to judicial ethics. It identifies the relationships between judicial ethics and fair trial rights in general and how ethical problems of judges of the courts of Special Zone of Oromia are reflected in the trial process and their consequences on the right to fair trial in particular. The issue of fair trial right is examined from the point of view of some core elements of fair trial rights which have particular significance with judicial ethics. These are judicial independence, impartiality, equality of arms and the right to be tried without undue delay. It is concluded that ethical problems in the Courts of Special Zone of Oromia have significantly affected the right to fair trial in several ways. Accordingly, practice of ignoring the law, conducting biased hearing, lack of independence, exceeding of the standards for the right to be tried without undue delay, and contravening of the principle of equality of arms are the critical problems which need to be resolved. In addition, the code of judicial conduct is insufficient to ensure judicial accountability particularly in relation to problem of competence.
Protection of Third Parties Right Under the Ethioipan Arbtration Law
(Addis Ababa University,, 2022-09) Feyisa Bededa; Zekarias Kenea (Associate Professor)
The traditional attitude ascribing the task of dispute resolution to ordinary courts of law is greatly challenged in modern society. It has now become part of the public policy of many states provide the means of settling disputes by alternative dispute resolution mechanisms (hereinafter referred to as ADR), both in court and outside of the courts. Among ADR mechanism, arbitration is one mechanism in which the parties can solve their disputes out of the court room. Currently, as commercial transactions become more complex worldwide, certain procedural problems in arbitration are becoming more common. One of the most troubling issues in this area of law concerns participation of third parties (through joinder, intervention or opposition to setting aside of arbitral awards) into arbitration proceedings. In fact, if all parties agreed, the problem will be somehow resolved. Otherwise, when parties disagree and third parties object participation, the issue will be difficult. The new Ethiopian arbitration rules (Proclamation number 1237/2021) tried to cover the right of third parties but it is not fully covered. Regarding the practice, the courts and arbitration tribunals are found to be different in interpretation of the new proclamation. Sometimes, they extend arbitration to third parties through litigation provisions, sometimes they become hesitant. The understandings of Practitioners and academicians who have exposure in arbitration are also divergent on the interpretation of Article 40 of Proclamation number 1237/2021. Some are proponents, some are opponents and some are in the middle way in relation to participation of third parties in arbitrations. So, the problem is obvious. But, transactions comprise multiparty and multi contracts in which all parties will not be signatory of the same arbitration agreement are going in numbers. Generally, in Ethiopia, since multiparty arbitration proceedings would enhance the scope, efficiency, certainty and effectiveness of arbitration system, rules and procedures that allow the intervention and joinder of indispensible third parties in bilateral arbitration arrangement, as well as mechanism of challenging the award by interested third parties need to be regulated expressly and effectively. The practices also need to be developed.
Rethinking Regularization of Informal Settlements in UrbanEthiopia: Addis Ababa in Focus
(Addis Ababa Unversity, 2022-09) Melese Worku; Muradu Abdo (Associate Professor)
Land issues in our country arecentral to many facets of life. Especially, urban land for housing in cities generally and in Addis Ababa particularly is very debatable when examined its fair distribution. That is why bypassing the regular way of land occupation, both those in need and land speculators are tending to prefer the irregular or informal way of occupation. While the FDRE Constitution prohibits citizen or individual ownership ofland, it allows possession that is regulated by subordinate laws. The current urban landholding proclamation, while prohibiting occupation of urban land without leasehold, gives a transitional period for regularization of informal settlements, as much as they align with urban plan, by city administrations and regions enactment of regulations. The study has explored the regularization mechanism of informal settlements in Addis Ababa City Administration where large-scale informal settlements occur. The study has analyzed whether regularization is advisable in adhering to the rule of law and urban plans as well as its possibility of non-contravention with the urban planning laws and the plans themselves. Issues in this thesis were examined through employing desk review, literature review, and key informants in addition to analyzing laws and cassation decisions. At the completion of this thesis, it was found that regularization of informal settlements could not be applied on holdings after May 2005 due to its closure by the urban land laws. It is not also advisable to continue regularization of informal settlements, which most of the time infringe on urban plans and cause various problems in urban settings. Therefore, it is better to satisfy the housing needs of citizens by employing housing cooperatives, condominium housing, and other mechanisms.
Humaniterian Intervention Under the Realm of International Law: The Case of South Sudan
(Addis Ababa University, 2019-06) Hilena Sintayehu; Yonas Birmeta (PhD)
Humanitarian intervention has been one of the fast-evolving concepts in contemporary international law; hence states appear to proceed with practicing it on the grounds of usually humanitarian objectives. As the phrase implies Humanitarian intervention is generally understood as the instance where states unilaterally or collectively intervene in a third state where the population is suffering seriously, due to internal conflicts, repression or state failure, and the state in question is unable or unwilling to halt or avert the suffering. Historically it started with the justification of protecting citizens of a nation residing in a third state. But eventually, it evolved to protecting humans irrespective of their identity. The practices of such intervention prevailed both in the pre-Charter era as well as during the post-Charter period. The intervention in South Sudan through the authorization of the United Nations Security Council is one of such instances. Due to this; and in particular to the interventions in the Charter period, it is argued that Humanitarian Intervention has a legal basis under international law. Accordingly, the Thesis tries to assess the concept of Humanitarian Intervention in light of international law; and specifically reviews the intervention in South Sudan with respect to international law.
Controlling Air Pollution: The Case of Imported Second-Hand Cars in Addis Ababa
(Addis Ababa University,, 2012) Elsabeth Belay; Mekete Belete (Associate Professor)
The Legal Framework for Business Bailout in case of Economic Distress in Ethiopia
(Addis Ababa University, 2024-09) Yared Abera; Tilahun Teshome(Professor)
The thesis seeks to fill a crucial gap on different types of bailout legislation that exist in Ethiopia such as Liability and Asset Management corporation Establishment council of ministers Regulations No.483/202: the failure to create preconditions for dealing with future bailouts. Establishing express, ex ante conditions for providing aid would temper business risk-taking, protect taxpayers, and establish bounds to bailouts. This thesis argues that the key to limiting moral hazard is to follow approach that delineates clear contours and conditions for aid. The thesis also calls for revision of loophole on the Establishment and Operation of Ethiopia Deposit Insurance Fund council of ministers Regulations No. 482/2021. The regulation requires liquidation or closing of an insured bank to pay insured depositors but this requirement clearly contradicts with the very essence of bailout. The thesis also argues that conditions or requirements that helps to identify other form of bailout i.e. failing firm doctrine is not provided on the FDRE Trade Competition and Consumers Protection Authority Merger Directive Number 1/2016.
Respect of Human Rights s by Transnational Business Corporates in Tuleffa Town vis-à-vis UNGPS
(Addis Ababa University, 2024-12) Samuel Hailu; Selemon Abay (PhD)
Globalization has paved the way for the rapid expansion of transnational business corporations across the globe. While these enterprises provide significant economic benefits, particularly for developing countries, they also hold the potential to promote fundamental human rights and freedoms within their host states. However, alongside these advantages, they pose serious risks to human rights. Historically, human rights issues were primarily associated with national governments, leaving corporate-related abuses largely unexamined despite evidence of widespread violations caused by local and global business entities. Today, the expectation for businesses to uphold human rights has become a global norm. Transnational corporations, like all business entities, have obligations under both national and international laws to respect fundamental human rights and freedoms. The United Nations Guiding Principles on Business and Human Rights (UNGPs) stand as a key global framework, defining corporate responsibilities and mandating proactive measures to prevent and mitigate human rights risks, as well as to address violations arising from their operations. This study focuses on the role of transnational business corporations operating in Tulofa town in fulfilling their obligations to respect fundamental human rights as outlined in the UNGPs. Employing a cross-sectional study design and a quantitative research approach, the research selected four transnational corporations from the twenty operating in the area, based on their operational history and employee size, using purposive sampling. A total of 200 questionnaires were distributed to randomly selected employees from these companies. The findings, analyzed through a descriptive approach, reveal that the compliance of transnational corporations in the study area with their duty to respect human rights, as prescribed by the UNGPs, is significantly weak.
Administrative Rule Making: The Law and the Practice in Ethiopia
(Addis bAbaba University, 2024-09) Asnake Temam; Mehari Redae(PhD)
Procedure is the key instrument to control power and by the subsequent it avoids random working habits of the agencies and helps to protect arbitrary violation of the rights of citizens. In addition it assures to the administrative agencies whether enacting the rules as per given power via the delegation. Currently, in Ethiopia there is adopted consistent administrative procedure law is cited as the Federal Administrative Procedure Proclamation No. 1183/2020. Of course there was not a mandatory and consistent administrative procedure law in Ethiopia before 2020. Even though, Ethiopia solved the legal problems relating administrative procedure law, but there are procedural gaps of administrative agencies during their rulemaking and agencies do not respect the aforementioned proclamation fully. Keep in mind, this work made an attempt at showing the practical gaps of agencies, and then coming up with some points as recommendations for agencies filling those existing practical gaps during rulemaking.
The International Law Principle of persona non grata and International Organizations: An Appraisal of the Ethiopian Government’s Expulsion of United Nations Officials in 2021
(Addis Ababa University, 2024-09) Daniel Gebreananiya; Getachew Assefa (Associate Professor)
Recently, various states have declared persona non grata officials of International Organizations, one of them being the Ethiopian government expelling seven officials of the United Nations in 2021. Such declarations have not been well received by the International Organizations, mainly the UN, which claims the principle of persona non grata is not applicable in the case of UN officials and such declarations as violations of international law. This thesis discusses the development of privileges and immunities in general, especially focusing on privileges and immunities of international organizations. Diplomatic immunities are one of the oldest doctrines in international law in state-to-state relations, attaining the level of international customary law. As International Organizations are recent phenomena themselves, the idea of privileges and immunities is not well developed as it is a treaty-based system. The paper analyzes the applicability of persona non grata in relation to International Organizations. It also discusses the specific declaration of the Ethiopian government on UN officials in 2021 and examines its legality under the proper international legal instruments. It also discusses the mechanisms available for States to utilize in dealing with abuse of privileges and immunities under the legal instruments of different organizations, focusing on the General Convention and Special Convention. The thesis employs legal analysis on the principle of persona non grata and its applicability in relation to International Organizations. The finding of the study indicates, even though the principle of persona non grata is not available in the legal instruments of different International Organizations, there is no clear normative legal ground that prohibits states from declaring it. Which makes the issue very argumentative. But it can be observed that currently states are declaring persona non grata against officials of International Organizations, which can be seen as emerging state practice that can develop to attain customary international law status. The matter needs to get normative ground to be settled, through inclusion in the international legal instruments or decision and advisory opinions of international judicial institutions like he ICJ.
Estimated Business Income Tax Assessment of Companies with Books of Account under the Federal Tax System of Ethiopia, Law and Practice
(Addis Ababa University,, 2024-09) Teka Mehari; Tadesse Lencho (PhD)
The presumptive tax assessment has two major areas of application. These are estimated tax assessment and standard assessment. The former applies for assessment taxpayers whereas the later applies for small and informal businesses. To express it in the other ways, standard assessment applies for category C taxpayers and estimated tax assessment for category A and B business income taxpayers. Estimated business income tax assessment is designed for taxpayers with the duty to maintain books of accounts. The standard assessment model, on the other hand, is intended to the small taxpayers who are relieved from the duty to keep books of account. The estimated business income tax assessment method is commonly applied in the federal tax system of Ethiopia. It however has not received the attention it deserves in Ethiopian legal education and the tax administration. This however needs to change instantly for the better if Ethiopia is ever going to fulfill its growing need to build a modern and efficient tax administration capable of raising the revenues generated by the economy and preventing arbitrary taxation. The existence of some income tax and tax administration laws incorporating relatively extensive provisions on estimated tax assessment under the federal tax system can be seen as one important leap in this regard. To do its own humble part, this research paper attempts to bring the concept of business income tax assessment to the spotlight by focusing on the issue of estimated business income tax assessment of companies with books of account under the federal tax system of Ethiopia. In so doing, the research shows the important areas where the Ethiopian estimated business income tax assessment rules and the practical estimated tax assessment of companies with books of account in the federal tax system of Ethiopia fall short of. It then concludes that the gaps existing in the rules and the practice are too significant to be ignored and could lead to failure in realizing Ethiopian tax policy objectives. The research finally recommends some key solutions in order to fill the gaps already identified.
The Right to Self-Determination of the Agew People in Tigray Regional State: A Quest For Securing Territorial/Non Territorial Autonomy
(Addis Ababa University, 2024-05) Nekatibeb Gebremichael; Sisay Mengistie (PhD)
According to scholars in the contemporary international human rights laws, the right to self-determination is defined as a compound of rights comprising freedom, equality, cultural and democratic rights to make people exist and develop among and between themselves with their respective distinct characteristics respected; and its conception is shifted away from colonial self-determination towards internal self-determination giving due attention for strong protection of political, cultural and language autonomy on a territorial or non-territorial basis. In this regard, the constitution of the Federal Democratic Republic of Ethiopia (1995), recognizes the right to self-determination and grants every Nation, Nationality and Peoples of the republic the right to self determination up to secession including the right to establish institutions of government in the territory it inhabits and the right to equitable representation at regional and federal governments. Following this the constitution of the Tigray Region provides that the indigenous inhabitants of the region are the Tigray, the Kunama and the Irob ethnic groups but it is silent about the existence of Agew people who are historical inhabitants of the region let alone to allow the right to self-determination. In contrast the Agew people living in the Amhara Region, have territorially defined and established their own self-governing institution. Therefore, this research is intended to examine the legal and practical responses of the TNRs towards the right to self-determination of the Agew people in the regional state. The study has implemented qualitative method of research using descriptive analysis; and for this reason the most notable primary data was obtained from related laws and the most informed members of the study area. The finding of the study shows that for the last 33 years the Agew people in the TNRs could not exercise their constitutional right to self-determination. Hence the writer argues that, the Agew people in the TNRs are historical inhabitants to the region and therefore the regional state has to take measures to recognize their indigenousness; and they have to be enabled to exercise their right to self-determination and combined rights in a territorial or non-territorial framework of autonomy.

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