Bibliographie sélective OHADA

Please refer to full text to view abstract. <br>LL.M. (Commercial Law)

Abstract : Please refer to full text to view abstract. <br>LL.M. (Commercial Law)

Carbon emissions have increased steadily in the last quarter of the 20th century while countries have made more efficient actions to take international decisions within the United Nations. This has also had an impact on the signing of international agreements and on national law, making it necessary to prepare new legislation within the country. This is followed by significant legal arrangements in many countries. In Turkey, this issue is in its early stages and various regulations have started to be made in different institutions, but the regulations have not been in a level to meet the deficiencies in the legislation. Therefore, Turkey has made it a priority to put forth the legal structure of forest carbon rights and forest carbon markets. Turkey also continues to make changes to the legislation on forestry to solve this requirement. First, to form the legislation on forest carbon markets, it is necessary (1) to analyze the carbon element in terms of the law of property and (2) to put forth the carbon emissions and carbon sequestration capacity in Turkey utilizing available resources. In addition, the contribution of Turkey's clean energy projects carried out and planned to be carried out on clean energy must be taken into account. The findings, which will be obtained in this way, will reveal to what extent Turkey, General Directorate of Forestry in particular can benefit from the international carbon market. In our legislation, there are direct or indirect arrangements regarding environment, forest, nature protection, and carbon. Although there are no direct regulations on carbon at this level of law in Turkey, carbon emission or sequestration is mentioned in the environmental legislation with various approaches. These various provisions are not enough to represent position and situation, advantages and disadvantages of our country accurately in the carbon market. Therefore, it is clear that there is a need for legal regulations, which aims to solve the climate change problem, one of the most important problems of our time. In this context, the aim of the thesis is to determine the place of carbon in effective laws at the national level and to develop legal proposals for the creation of carbon markets. For this purpose, literature review was carried out as a priority. The current legislation on this issue was compiled and reviewed. In addition, by examining the jurisprudence of the judiciary, it was examined to determine what issues the current disputes are concentrated on and the direction of judicial practice. In the light of the findings obtained through these studies, it was revealed that there is a significant gap in the legal structure of forest carbon in Turkey. For example, in the case of the establishment of the carbon markets, it was determined that the legislation should be established first. It was also detected that there are different powers in different general directorates and there are not sufficient provisions in national legislation. The legislation on every stage of the process, from the production of carbon to the creation of the markets, has been dealt with within the framework of international conventions and national legislation, and the gaps in the legislation should be addressed. There are gaps in the definitons of the fields of forest carbon rights and property law, the nature of the carbon certificate, the trade law in order to be able to process carbon in the stock market, etc. and in the operation and authorization. . When it is necessary to sell forest carbon credit, it is important to certify and trade in the stock exchange. International certifications are applied for the certification. Turkey does not have a certification system. The EU, America, Germany, and New Zealand have established certification systems in their own countries and have made them open to international applications. Thus, encouraging the establishment of a certification system in Turkey and supporting the work that can be done in this direction is necessary. . This issue is also included in the thesis. The carbon retained in the forest (tree/soil, forest litter, dry body, branch, understorey, etc.) accumulation must be included in the concept of income as a sub-separation of the concept of production. The legal status of forest carbon should be evaluated separately according to the situation of either before or after leaving the original goods. As a result, there is a significant gap in the legislation related to forest carbon market in Turkey. This gap should be eliminated by establishing a department called "Department of Forest Carbon Management" within the General Directorate of Forestry of the Ministry of Agriculture and Forestry. Legal arrangements should be made including provisions to Article 169.4 of the Constitution, articles 1, 2, 4 and 26 of Law No. 6831, and the Articles 334 and 338 of Presidential Decree No.4, and the Environmental Law to support carbon projects. Keywords: Climate, climate change, carbon market, forest carbon right.

L'internationalisation 1 fait intervenir les notions d'interdépendance 2 , de transnationalité 3 et même parfois un effet d'absence de frontières depuis que le monde est si intégré qu'il semble parfois impossible d'assimiler ou de relever l'origine d'un produit, d'un service ou de façon plus globale des échanges. L'internationalisation de façon plus sommaire fait planer sur le haut des hémisphères une sorte d'existence globale, de réussite visuelle et partant d'imposition d'un art de vivre. De nos jours, l'internationalisation est recherchée par toute entité dans l'exploitation de ses activités ; laquelle se matérialise la plupart du temps dans le cadre d'une entreprise ou d'une société. Ce dernier cas est l'objet d'une organisation structurée entre une ou plusieurs associés qui décident de mettre en commun des moyens matériels et financiers dans le but de profiter du bénéfice ou de l'économie qui pourrait en résulter 4. Cette dernière, à savoir la société, facilite évidemment la prolifération desdites activités dans les quatre coins du monde. Selon le théorème de Coase 5 , la firme a cet avantage qu'elle permet de rassembler tous les actes de confections d'un produit ou d'un service de façon intégrée sous le contrôle d'une structure pour limiter les dépenses et ainsi pénétrer le marché sans souci insurmontable. L'internationalisation fait également intervenir le nominatif multinational 6 et la question de la nationalité de l'entreprise 7. Mais au-delà de toutes ces notions, elle amène 11 Du point de vue étymologique, l'internationalisation s'appréhende comme suit : Du latin inter, entre, parmi, avec un sens de réciprocité et de natio, naissance, extraction, dérivant de natus, né. L'internationalisation est l'action d'internationaliser ainsi que le résultat de cette action. Le verbe "internationaliser" signifie rendre international, faire en sorte que plusieurs nations ou toutes les nations soient concernées. Sur le plan économique, pan qui nous intéresse le plus, l'internationalisation est une stratégie de développement d'une entreprise au-delà de son marché national d'origine. Elle peut se manifester par l'implantation d'unités de production dans d'autres pays ou la conquête de plusieurs marchés nationaux. Cf

The modernisation of customs regulations and practices involves a process of transformation aimed at boosting the capacity of customs agencies so that they can respond more efficiently to the ever-changing trade environment. In the context of this study, the transformation referred to is changes and adaptations of the institutional, structural, legal, practical, and managerial aspects of revenue collectors’ work. Several global changes in international trade prompted the World Customs Organization (WCO), an international customs body, to pilot projects for the modernisation of customs in order to adapt the approach of this administration to the various changes occurring in the field. These changes relate to the increasing volume of world trade, technological advances, the transformation of businesses models and the steady rise in criminal activities and security threats. The modernisation of customs with the WCO's guidance and support entails inviting and empowering member states of the WCO to align their customs regulations and practices with international standards. Customs modernisation became a topic of interest and started gaining worldwide attention when international trade experienced unprecedented changes coupled with technological advances. This has opened debates around issues relating to globalisation, such as the lowering and removal of trade barriers. There is also a necessity to ensure that customs authorities have sufficient strategic controlover imported and exported commodities. It has become imperative for all states to improve their competitiveness in customs through the revision of regulations which give rise to burdensome practices and procedures. The removal of cumbersome legislative provisions and practices will ensure an increment of efficiency in customs processes.Customs modernisation differs in developed, developing or under-developed states. Hence, the approach to customs modernisation differs from one jurisdiction to another. While some states embrace customs modernisation, others are unable, unwilling or merely reluctant to do so. There are different reasons for the variation in states’ attitudes towards customs modernisation. These attitudes are reflective of the political and economic realities prevailing in each state. Some states are open to customs modernisation but lack the financial and structural resources necessary to be vii able to engage in such modernisation. Others are plagued by corrupt syndicates which employ all the means at their disposal to defend their manipulation of customs authorities.This study analyses the modernisation of customs regulations and practices in France, South Africa and Cameroon. These jurisdictions have different economic powers, are located in different geo-economic zones, and differ in their capacity to implement customs modernisation. The study examines how the respective states incorporate modernisation into their daily customs operations, as recommended by the WCO, of which they are all member states. The study further analyses the impact of customs modernisation on the fight against customs offences in the three jurisdictions.Changes in international trade have both positive and negative impacts on customs. The negative impacts include changes in the forms and increases in the frequency of customs offences. Customs offences are breaches or attempted breaches of customs laws. States suffer financial loss, and these illegal activities threaten their security. The benefits that accrue to businesses and the quality of their products are also challenged by these unlawful behaviours. In addition, the health and safety of citizens are imperilled by customs offences such as the illicit import of counterfeit, sub-standard and dangerous goods and substances. Irrespective of their nature, customs offences have negative impacts on society.To limit and mitigate the adverse effects of customs offences on society and revenue collection, there is a need for strategic customs administrations that embrace technology and modernisation in general. France, South Africa and Cameroon have modernised their customs administrations. While these countries have incorporated the WCO conventions and tools in their respective environments, the impact of the incorporation on customs offences, in general, can be inferred from the simple implementation of these instruments and tools. vii able to engage in such modernisation. Others are plagued by corrupt syndicates which employ all the means at their disposal to defend their manipulation of customs authorities.This study analyses the modernisation of customs regulations and practices in France, South Africa and Cameroon. These jurisdictions have different economic powers, are located in different geo-economic zones, and differ in their capacity to implement customs modernisation. The study examines how the respective states incorporate modernisation into their daily customs operations, as recommended by the WCO, of which they are all member states. The study further analyses the impact of customs modernisation on the fight against customs offences in the three jurisdictions.Changes in international trade have both positive and negative impacts on customs. The negative impacts include changes in the forms and increases in the frequency of customs offences. Customs offences are breaches or attempted breaches of customs laws. States suffer financial loss, and these illegal activities threaten their security. The benefits that accrue to businesses and the quality of their products are also challenged by these unlawful behaviours. In addition, the health and safety of citizens are imperilled by customs offences such as the illicit import of counterfeit, sub-standard and dangerous goods and substances. Irrespective of their nature, customs offences have negative impacts on society.To limit and mitigate the adverse effects of customs offences on society and revenue collection, there is a need for strategic customs administrations that embrace technology and modernisation in general. France, South Africa and Cameroon have modernised their customs administrations. While these countries have incorporated the WCO conventions and tools in their respective environments, the impact of the incorporation on customs offences, in general, can be inferred from the simple implementation of these instruments and tools.

The concept of online dispute resolution came with the development of e-commerce. It is a branch which resolves the dispute between parties without interference of court. It includes arbitration mediation and negotiation. It also includes consumer to consumer disputes. With the emerging to globalisation the concept of online dispute resolution emerging day by day. The purpose of this study is to present the main facets of online dispute resolution, including a definition of the term, the types of resolution available, and the most recent legal regulations in this area. Thearticle is a study of ODR, online mediation and electronic arbitration. It includes their uses and their relationships with e-commerce. The paper is regarding primary aspects of online dispute resolution, its definition and its growth and development. It also includes the relationship between ODR and technology. Research paper isdiscussing the two forms of ODR: online mediation and electronic arbitration.

Par la révision du 31 janvier 2014 de l’Acte uniforme relatif au droit des sociétés commerciales et du groupement d’intérêt économique, le Législateur OHADA introduisait de nouvelles règles portant sur le capital social de certaines sociétés. D’abord, pour la société à responsabilité limitée, il s’est agi pour le législateur OHADA de conférer aux législateurs nationaux la faculté de fixer le montant minimum obligatoire du capital social. Ensuite, pour la société anonyme, il s’est agi, d’une part, de supprimer la valeur nominale minimale de l’action et, d’autre part, d’admettre la variabilité du capital social, lorsque la société ne fait pas publiquement appel à l’épargne. Enfin, pour la société par actions simplifiée nouvellement reconnue, l’option de la variabilité du capital social est également retenue. Avec ce relâchement progressif de l’encadrement normatif du capital social des sociétés commerciales, la question de l’utilité juridique et donc de l’avenir du capital social se pose. Elle se pose avec autant d’acuité que des voix critiques de ses fonctions traditionnelles, de protection des associés et des créanciers, se font de plus en plus fortes. Le minimum obligatoire, la fixité et l’intangibilité du capital social, ainsi que la proportionnalité entre les apports et les droits des associés sont remis en cause, questionnant ainsi l’utilité même et donc l’avenir du capital social. Pourtant, le capital social apparaît toujours comme essentiel à la société commerciale OHADA, non seulement pour ses fonctions traditionnelles qui restent encore actuelles mais également pour des utilités nouvelles qui sont découvertes. Il permet, en effet, d’assurer la protection de la société elle-même, en permettant d’engager la responsabilité des associés pour insuffisance des apports librement effectués par eux, d’une part et constituant un excellent moyen/outil de détection et de prévention des difficultés de l’entreprise.

AD Recht ermöglicht die Anwendung des Instruments nichtmarktwirtschaftlicher Behandlung (NME) zwecks Bestimmung des normalen Ausfuhrpreises von importierten Waren aus Ländern deren Märkte als weitgehen von Regierungen beeinflusst und deren Preise und Kosten für diese Berechnung als unverlässlich angesehen werden. Stattdessen sollten diese Berechnungen auf der Basis von Preisen in einem Vergleichsland mit funktionierender Marktwirtschaft ( „surrogate country‟ ) erfolgen. Die vorliegende Dissertation legt dar, dass die Anwendung der NME Behandlung zum Schutz gegen unfairen Importwettbewerb nicht auf rechtlich gesicherter Grundlage erfolgt, sondern als willkürlich eingeseztes protektionistisches Instrument gehandhabt wird. Besonders die Anwendung dieser Methode auf Chinesische Exporte nach 2016 ist rechtlich fragwürdig. Die Dissertation untersucht die Rechtmäßigkeit und Zweckmäßigkeit diese Methode, erstens durch die Analyse der wirtschaftlichen Begründung des AD Rechts und der geschichtlichen Entwicklung seit seinen protektionistisch motivierten Anfängen. Sie untersucht sowohl die relevanten Regeln und Praktiken aus der Zeit vor der Gründung der WTO als auch solche die danach zur Anwendung kamen und kommt zum Schluss, dass sie angesichts des grundlegend geänderten globalen rechtlichen Umfelds nicht mehr tragbar sind. Die Autorin empfiehlt daher, dass die auf NME Behandlung bezogenen Regeln und Praktiken vollständig aufgegeben werden und im Rahmen der gegenwärtigen Bemühungen um eine Modernisierung des gesamten WTO Regelwerks durch angemessene andere Regeln ersetzt werden sollten.

Please refer to full text to view abstract. <br>LL.M. (Commercial Law)

Please refer to full text to view abstract. <br>LL.M. (Commercial Law)

Transfer pricing manipulation is a worldwide problem which results in a massive loss of revenue which is meant to finance government socio-economic programmes. South Africa is not immune to this problem. South Africa is losing billions of Rands in tax revenue due to this scourge. This research is an attempt to find ways and means which can be employed to combat or control the problem. In order to find the envisaged solutions, this research investigates the causes of the problem by analysing the weaknesses and the strong points of the arm’s length principle which is the basis of transfer pricing practice in South Africa and elsewhere. The research also investigates and analyses the corporate reasons for Multinational Enterprises (MNEs) to engage in transfer pricing with a view to demonstrating that transfer pricing is a neutral tax avoidance concept if it is applied for genuine business considerations. The investigation also entails analysing the legal framework of transfer pricing in South Africa which is embodied in section 31 of the Income Tax Act 58 of 1962. The research analyses the efficacy of section 31 in dealing with the sophisticated transfer pricing manipulation schemes. In addition, an extensive reference to the Organisation for Economic Co-operation and Development (OECD) Transfer Pricing Guidelines is made as South Africa relies heavily on the guidelines. A comparative analysis of selected topics is also conducted with the United States (US) and India with a view to drawing lessons from those jurisdictions. Based on the outcome of the analysis and the lessons drawn from the comparative analysis, findings are presented followed by legislative proposals or recommendations which will help to eradicate the problem. It is hoped that implementation of the recommendations taking into account the socio-economic conditions of South Africa will help to deal with the problem.

No abstract available.

With trade taking place continuously on a daily basis, its often-reported success gives the impression that all participants involved are to a certain extent somewhat successful too. This dissertation draws attention to the discrepancies that have often gone unnoticed throughout the decades and the effects that have arisen as a result. South Africa’s (SA) and the United States of America’s (US) trade relationship through the African Growth and Opportunity Act (AGOA) is the focus of this study, with this relationship being analysed from as far back as history has been recorded to the modern day. Least developed countries (LDCs) are an integral part of this study because most trade-related activities involve them, and they contain most of the world’s natural resources, but most importantly they also make up a large portion of the world’s population. It's baffling to see that where these factors are present, there's also inequality. Seemingly, there are efforts that deal specifically with the challenges faced by developing countries, but what is concerning is these solutions are formulated by developed countries which created them and continue to perpetuate them. The approach adopted was mostly that of contrasting events that have involved trade over the decades and a discussion of how these events have shaped international, political and trade relations, that is, the existing status quo. Examples include the two World Wars; oppressive regimes such as apartheid; and the formation of global institutions ranging from the International Trade Organization (ITO) to the General Agreement on Tariffs and Trade (GATT), and the World Trade Organization (WTO). The first three chapters contain an introduction, a background focus on development and the history of relations between South Africa and the United States of America. The last two chapters contain a discussion on AGOA as well as findings and recommendations that can be implemented to assist with this issue. What this dissertation was aiming to establish was the perpetual involvement of developed countries in the affairs of developing countries. This is illustrated through the renegotiation of the AGOA in 2015, where SA had to accept ultimatums set for it by the US. This dissertation further shows that such tactics are nothing new when the US is involved, as is evidenced by its involvement in major global events that have shaped the course of history. This approach is not only harmful but also stagnates development, as developing countries must adhere to agreements that sometimes are not to their benefit. The findings indicate a contradictory pattern: when solutions to challenges faced by developing countries are presented, they translate instead into a further stronghold over developing countries because of past atrocities such as colonisation and apartheid. What appears throughout the dissertation are the ever-present structures that are intended to perform functions supposed to be for the improved good of developing countries, but which result in those countries facing never-ending challenges, some of which are self-inflicted through alliances such as the AGOA with developed countries.