← Taxation Fundamentals for Ethiopian Businesses: Strategic Tax Management

Mergers, Acquisitions and Restructuring

Module 05 / 6 · 65 min

Choose between share and asset deals, price the tax on asset transfers and plan reorganizations that qualify for relief.

In this module you will learn to

Compare share and asset acquisitions from the buyer's and the seller's side
Compute the main tax costs of an asset transfer and a share sale, including capital gains and stamp duty
Apply the change-in-control rule for losses and the reorganization relief test
Plan post-deal integration so the combined group stays compliant

Built on

Erudite Africa training curriculum: Taxation Fundamentals for Ethiopian Businesses, Level 3 Advanced, Strategic Tax Management (October 2026)
Income Tax Proclamation No. 979/2016 as amended by No. 1395/2025; Federal Income Tax Regulation No. 410/2017 as amended (2021); Transfer Pricing Directive No. 981/2024
Council of Ministers Investment Incentive Regulation No. 586/2026; Investment Proclamation No. 1180/2020; Special Economic Zone Proclamation No. 1322/2024; Directive No. 1064/2025
Federal Tax Administration Proclamation No. 983/2016 as amended by No. 1434/2026; Penalty Waiver Directive No. 189/2025; VAT Proclamation No. 1341/2024; Electronic Invoicing System Administration Directive No. 1142/2026
Capital Goods Leasing Business Proclamation No. 103/1998 as amended by No. 807/2013; Stamp Duty Proclamation No. 110/1998 as amended
Practitioner summaries of the 2025 and 2026 changes (PwC, KPMG, EY, Grant Thornton Ethiopia, 5A Law Firm, Ethio Alliance) where the gazetted text could not be read, as noted in the lessons

Examples and companies are fictional. Tax rates and rules are shown as they stood when the course was written; always check the current proclamations, directives and guidance from the Ministry of Revenues before filing, and take professional advice for your own case.