Silesh, Gizachew, Teklemuz Gebreselassie, and Dawit Redae. “The Treatment of Ethiopian Consumer Cooperative Societies under the Ethiopian Income Tax and Value Added Tax Regime: Law and Practice”. Bahir Dar University Journal of Law 13, no. 1 (December 24, 2023): 123-162. Accessed September 3, 2025. http://journals.bdu.edu.et/index.php/bdujl/article/view/1709.