Bibliographie sélective OHADA

Le financement des procès présente de nombreux avantages pour le développement de l'arbitrage international, auparavant inaccessible aux parties impécunieuses. Les systèmes anglo-saxons, traditionnellement contre le financement des procès, commencent à introduire des règlementations facilitant l'accès au financement et promouvant son développement. La sophistication des formes de financement et le statut du tiers financeur apportent cependant une certaine complexité à l'exercice par l'arbitre de son pouvoir et au déroulement de la procédure arbitrale. Cette dernière reste gérer par le consensus des parties et la confidentialité de la procédure. La divulgation de l'accord de financement et la détermination du statut du financeur sont parmi les questions que posent l'existence d'un tiers dans la procédure arbitrale.

Le transport sous contrat d'affrètement est pour un certain nombre de raisons qui seront examinées au cours de cette recherche (charges, indemnisation des dommages, pollutions, assurances etc.) le mode de transport le plus adopté pour le pétrole. Cette étude a pour objectif d’analyser le régime de responsabilité des parties contractantes dans le transport des produits par les navires pétroliers. De cibler corollairement l’âme du contrat qui est la question de la liberté contractuelle encadrée par les chartes parties proprement pétrolières. De déterminer le périmètre d'intervention des différents acteurs qui ont capacité à négocier dans le secteur du transport - ce qui implique d'abord de les connaitre. Aujourd’hui le marché de l'affrètement pourrait d'avantage être qualifié comme un commerce sous sa forme d'échange des informations. La clé du succès est ici, d’avoir accès aux informations correctes à un moment donné. Les analyses développées dans cette recherche montrent à l'évidence que la nature du marché du fret pétrolier n'est pas établie de manière unilatérale mais qu’elle résulte de plusieurs facteurs évoqués tout au long cette étude. La liberté des contractants est définie par les différents chartes parties. Ces chartes sont des modèles imposés par Ies compagnies. Il apparaît souhaitable qu'elle évolue vers un "multilatéralisme'.

Le transport sous contrat d'affrètement est pour un certain nombre de raisons qui seront examinées au cours de cette recherche (charges, indemnisation des dommages, pollutions, assurances etc.) le mode de transport le plus adopté pour le pétrole. Cette étude a pour objectif d’analyser le régime de responsabilité des parties contractantes dans le transport des produits par les navires pétroliers. De cibler corollairement l’âme du contrat qui est la question de la liberté contractuelle encadrée par les chartes parties proprement pétrolières. De déterminer le périmètre d'intervention des différents acteurs qui ont capacité à négocier dans le secteur du transport - ce qui implique d'abord de les connaitre. Aujourd’hui le marché de l'affrètement pourrait d'avantage être qualifié comme un commerce sous sa forme d'échange des informations. La clé du succès est ici, d’avoir accès aux informations correctes à un moment donné. Les analyses développées dans cette recherche montrent à l'évidence que la nature du marché du fret pétrolier n'est pas établie de manière unilatérale mais qu’elle résulte de plusieurs facteurs évoqués tout au long cette étude. La liberté des contractants est définie par les différents chartes parties. Ces chartes sont des modèles imposés par Ies compagnies. Il apparaît souhaitable qu'elle évolue vers un "multilatéralisme'.

The thesis examines the influence of shareholder activism on corporate social responsibility (CSR) disclosure of targeted firms and its spillover effects on CSR disclosure, corporate social performance (CSP) and financial performance (FP) respectively in peer firms. The research is motivated by filling the research gaps in prior literature and providing insights to shareholders, the management and regulatory bodies in practice. The thesis consists of three parts. Firstly, this thesis reviews the literature surrounding shareholder activism by conducting narrative reviews of 92 working papers and publications and meta-analysis on 55 working papers and publications, published during 2000-2017 period. Theories from prior literature, namely agency theory, stakeholder theory and stakeholder salience theory are analysed through narrative review analysis at the beginning of the chapter. Then, the analysis of narrative review also documents mixed findings of the associations among shareholder activism and FP and CG and CSP, including spillover effects. That is, the associations could be positive, negative and not significant in prior literature. The results of meta-analysis indicate that shareholder activism improves FP and CSP respectively. In addition, the thesis also examines the major types of shareholder activists and main forms of shareholder activism. Overall, through the analysis, the thesis identifies the research gaps of prior literature, thereby pointing out future research directions. Secondly, by employing shareholder proposals from Standard & Poor's 1,500 (S&P 1,500, hereafter) companies in the United States as a proxy of shareholder activism during 2006-2014 period with 13,572 separate observations, this thesis examines whether the whole sample of shareholder activism, institutional shareholder activism and coordinated shareholder activism could influence CSR disclosure level respectively. Simultaneously, this thesis also investigates whether shareholder activism affects CSR disclosure level given the other corporate governance mechanisms, namely board size, the presence of female directors, outside directors and CEO incentives. The results typically demonstrate that: (1) while shareholder activism negatively relates to CSR disclosure level, larger board size or the presence of female directors combined with shareholder activism directly relates to maintaining better CSR transparency; (2) coordinated shareholder activism could decrease social disclosure level. The findings also indicate that CSR disclosure provides an approach to strategically manage risks. Thirdly, the thesis explores spillover effects from different types of shareholder activism on CSR disclosure level, CSP and financial performance by using data gathered from S&P 1,500 companies during 2007-2014 period. The findings show that shareholder activism increases social disclosure level and environmental disclosure level in peer firms. It also shows that there is a weak positive association between shareholder activism and CSP. It therefore demonstrates the weak influences of shareholder activism in changing firms’ CSP. It also illustrates that institutional shareholder activism has an advantage over coordinated shareholder activism in terms of increasing corporate transparency. In this manner, it indicates that the collective action problem among coordinated shareholders could also attenuate the impact of shareholder activism in peer firms. The thesis contributes to the literature on shareholder activism practically and theoretically. The findings provide useful insights to shareholders, management teams and regulatory bodies for their policy-making. Beyond the practical contribution, the thesis also provides empirical evidence to stakeholder salience theory and analyses the collective action problem.

La titrisation des créances est une opération qui permet aux banques de se financer sur les marchés financiers à moindre coût et sans trop de risques. Pour réaliser l’opération, les banques cèdent les prêts qu’elles ont octroyés à une structure qui se chargera ensuite de les placer auprès des investisseurs. De plus, la titrisation permet également aux banques de gérer les risques liés aux prêts. Avec l’avènement de cette opération, les banques se soucient moins de la qualité et de la capacité financière des emprunteurs. Une fois le prêt accordé, les banques vont créer des portefeuilles de créances qui seront cédés par la suite. Une autre forme de titrisation permet de transférer uniquement le risque lié aux prêts sans toutefois sortir ces prêts du bilan de la banque: c’est la titrisation synthétique. Ces deux formes de titrisation, classique et synthétique, ont été utilisées auxÉtats-Unis et ont contribué à l’explosion de la bulle immobilière qui a entraîné une crise financière en 2008 : la crise des subprimes. La titrisation a donc occasionné le mouvement de contagion des risques qui s’en est suivi sur les marchés financiers. Les subprimes sont des prêts hypothécaires à risque accordés à un taux variable aux ménages américains à faible capacité financière. Le taux est bas les premières années, mais augmente progressivement. Titriser ce type de prêts revient à propager le risque de non-remboursement des emprunteurs à tous les différents intervenants de la chaîne. Et c’est ce qui s’est produit: les taux ont été relevés et les emprunteurs n’ont pas été capables d’assurer le paiement des différentes mensualités entraînant un blocage de tout le circuit. Les choses se sont passées de cette façon parce que, sur les marchés à cette période, l’appât du gain l’avait emporté sur le respect des règles d’encadrement des marchés, quasi inexistantes. Cette thèse propose des solutions d’encadrement du marché financieret de l’opération de titrisation en particulier. Entre la loi du marché, le droit et l’éthique, les recommandations faites dans cette dissertation se veulent complémentaires aux actions des différents régulateurs, nationaux et internationaux.

"Bu çalışmada finansal tabloların işlevleri, çeşitleri, düzenlenmesi ve tutulmasından kaynaklanan hukuksal sonuçlar incelenmiştir. Finansal tablolar, işletmenin finansal durumunun ve finansal performansının biçimlendirilmiş sunumudur. Bu tablolar aracılığıyla, şirketin finansal durumu hakkında bilgilendirme yapılmaktadır. Finansal tablolar, özellikle yabancı yatırımcının şirketlere güvenip yatırım kararı alması açısından önem arz etmektedir. Bu bağlamda, Türk Ticaret Kanunu'nun (TTK) genel gerekçesi beşinci paragrafında, uluslararası piyasaların bir parçası olmak hedefi ortaya konulmuştur. Hedefe ulaşmak için, finansal tabloların uluslararası standartlara göre düzenlenmesi gerekliliğine yer verilmiştir. Hedefe ulaşmada yeterli düzenleme yapılması konusunda Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurumu görevlendirilmiştir. Kurum tarafından yapılan düzenlemeler, uluslararası muhasebe standartlarının çevirisinden ibaret olup, yeterli değildir. TTK ile muhasebe uygulaması arasında köprü kurulamamıştır. Ticaret ve vergi hukuku alanında yer alan düzenlemeler kapsamında iki ayrı uygulama yürütülmektedir. Finansal tabloların işletmenin finansal durumunu, finansal performansını ve nakit akışlarını gerçeğe uygun olarak sunması gereklidir. Kural olarak standartlara uygunluk, bilgilerin gerçeğe uygun şekilde açıklanması için yeterlidir; ancak bu uygunluk gerçek durumunu yansıtmıyorsa standartlar uygulanmayabilecektir. Finansal tablolar bilanço, döneme ait kar veya zarar ve diğer kapsamlı gelir tablosu, özkaynak değişim tablosu, nakit akış tablosu, önemli muhasebe politikalarını ve diğer açıklayıcı bilgileri içeren dipnotlardan oluşur. Bilanço, işletmenin hazırlandığı tarih itibariyle varlık, yükümlülük ve özkaynaklarını gösteren finansal tablodur. İşletmenin sahip olduğu her türlü malvarlığı unsuru veya katlandığı her sorumluluk bilançoda muhasebeleştirilemez. Bunun için standartlarda sayılan koşulları taşımaları gerekmektedir. Bilanço dışındaki diğer finansal tablolar, ya bilançonun hazırlanması açısından birer araçtır ya da bilançonun tamamlayıcısıdır. Tabloların içeriğinde yer alan bilgilerin birbiriyle ilişkisi, bunların bir bütün olarak değerlendirilmesi gerektiğini ortaya koymaktadır. Finansal tabloların tutulmasının yönetim kurulu, denetim ve genel kurul açısından hukuki sonuçları bulunmaktadır. Yönetim kurulu finansal tabloları hazırlar ve genel kurula sunar. Bununla birlikte, denetim finansal tablolar esas alınarak yapılacaktır. Buna bağlı olarak, denetçi şirket hakkında denetim raporunu oluşturacaktır. Genel kurul, denetimden geçmiş finansal tablolara dayanarak şirkete ve yönetim kuruluna ilişkin kararlar alacaktır. In this study, the legal results arising from the functions, types, regulation and retention of the financial statements are examined. Financial statements are a structured representation of the financial position and financial performance of an entity. These tables provide information on the financial position of the company. Financial statements are especially significant for foreign investors to trust companies and make investment decisions. In this context, the fifth paragraph of the general justification of the Turkish Commercial Code (TCC) aims to be a part of international markets. In order to reach the target, it is necessary to arrange the financial statements according to international standards. The Public Oversight, Accounting and Auditing Standards Authority has been appointed to ensure adequate regulation to reach the target. The regulations made by the institution consist of translation of international accounting standards and are not sufficient. No bridge could be established between the TCC and the accounting practice. Within the scope of the regulations in the field of trade and tax law, two different applications are carried out. Financial statements shall present fairly the financial position, financial performance and cash flows of an entity. As a rule, compliance with standards is sufficient for the information to be truthfully disclosed; however, if this compliance does not reflect the actual situation of the company, the standards may not apply. The financial statements comprises balance sheet, a statement of profit or loss and other comprehensive income for the period, a statement of changes in equity, a statement of cash flow, notes, comprising significant accounting policies and other explanatory information. The balance sheet is the financial statement showing the assets, liabilities and equity of the entity. Any asset that the entity owns or any liability that it endures cannot be recognized in the balance sheet. For this, they must meet the requirements listed in the standards. Other financial statements, other than the balance sheet, are either tools for the preparation of the balance sheet or complementary to the balance sheet. For this reason, the relationship between the information contained in the content of the tables suggests that they should be evaluated as a whole. The holding of the financial statements has legal consequences for the board of directors, auditing and general assembly. The Board of Directors shall prepare the financial statements and present them to the General Assembly. However, the audit will be performed on the basis of financial statements. Accordingly, the auditor will establish an audit report on the company. The General Assembly shall take decisions regarding the company and the board of directors on the basis of audited financial statements."

The Companies Income Tax Act provides the architecture for corporate income taxation (CIT) in Nigeria. It specifies the rate, the tax base and contains the bulk of the incentives to which qualified corporate taxpayers are entitled. This thesis investigates the influence of incentives on the compliance behaviour of micro and small companies (MSCs) in Nigeria. By Nigeria’s standard, these are companies which: (1) employ between 1 to 49 persons and/or own assets (excluding land and building) valued at less than NGN 100million; or (2) are either private limited companies or one-man businesses. In the context of the Nigerian tax system, MSCs are corporate taxpayers with turnover of less than NGN 200 million. This choice of research population is a consequence of the globally acknowledged niche occupied by MSCs vis-à-vis the of the socio-economic objectives of any state. In the course of the study, the formulated research questions were resolved using a multi-stage mixed methods framework which allowed for the fusion of qualitative and quantitative epistemology as well as facilitated the introduction of pragmaticism into the research process. The thesis, inter alia, identified gaps in the administrative regime of CIT incentives in Nigeria and highlighted the fact that they have the potential to introduce uncertainty into the tax system. In addition, it revealed that the regulatory regime for the role and services of tax intermediaries within the tax system, in terms of current standards and reality, is sub-optimal. On the basis of a survey of a small sample of MSCs, it was concluded that the influence of tax intermediaries with regard to the compliance behaviour of MSCs was marginal. Reason for this was traced to the fact that the role and services of the latter vis-à-vis clients who are MSCs are actuated by variables which are within the psycho-social space of the tax intermediairies and the desires/requests of the MSC. This dismisses, in the context of Nigeria, the notion that the tax intermediary is the initator of every tax dodge. Based on the findings, the thesis, inter alia, recommended a re-orientation in the conceptualisation of tax compliance as the prevailing theoretical premise for the extant tax law and policy does not contemplate that non-economic factors and referents outside the realm of taxation are capable of influencing tax compliance behaviour. In addition, recommendations with the capacity to change the law, policy and administrative regime relating to CIT incentives as well as the role and services provided by tax intermediaries were made after an examination of the situation in Kenya and South Africa.

Bu çalışma İstanbul Bilgi Üniversitesi Hukuk Fakültesi Özel Hukuk Doktora Tezi olarak hazırlanmıştır. Tezin konusunu anonim şirketlerde yönetim kurulunda temsil edilme imtiyazı oluşturmaktadır. 6012 sayılı Türk Ticaret Kanunu ile imtiyazlara ilişkin yeni bir düzen getirilmiş, ayrıca yönetim kurulunda temsil edilme hakkı normatif düzenlemeye kavuşturulmuş ve belirli gruplar ile azlığa temsil edilme hakkı tanınabileceği hükme bağlanmıştır. Tez kapsamında ilk olarak imtiyaz kavramı ve imtiyazlara ilişkin temel ilkeler incelenmiştir. Takip eden bölümde yönetim kurulunda temsil edilme hakkı irdelenmiştir. Tezde en önemli amaç, temsil edilme hakkını etraflıca incelemek ve temsil edilme hakkıyla imtiyazlar arasında kurulan köprüyü tanıtmak olmuştur. Bu itibarla, bir imtiyaz olarak nitelendirilen temsil edilme hakkının, diğer imtiyazlardan ayrılan özellikleri üzerinde durulmuştur. Ayrıca temsil edilme hakkının tanınabileceği zümreler ile tanındığı her bir zümre özelinde hakkın hukuki niteliğine yönelik tespitlerde bulunulmuş ve öğretide pek tartışılmamış olan temsilci üyenin niteliği ele alınmıştır. Devamında temsil edilme hakkına dair yöntemler incelenmiş ve çeşitli esas sözleşme hükümleri yorumlanmıştır. Tezde karşılaşılan hukuki sorunların işlevsel bir menfaat hukukçuluğu çerçevesinde yanıtlanmasını hedefleyen bir yöntem benimsenmiştir. Yorum yapılırken amaçsal yorum metodu kullanılmış, saptanan hukuki sorunlar için de lege lata çözüm önerilerinde bulunmaya gayret edilmiştir. This paper is prepared as Istanbul Bilgi University Faculty of Law Private Law PH.D. Dissertation. Subject of the dissertation is the privilege to be represented in the board of directors of joint stock companies. Turkish Commercial Code numbered 6102 introduced a paradigm shift in relation to the privileges, regulated the right to be represented in the board of directors and set forth that such right may be granted to certain groups and minority. Firstly, privilege concept and principles surrounding the privileges have been examined in the dissertation. Following section focuses on the right to be represented in the board of directors. The substantial purpose of the dissertation is to introduce the right to be represented and the correlation between such right and privileges. Thus, the differences between the right to be represented which is a privilege and other privileges have been set forth. Further, determinations have been made on classes that may be granted with the right to be represented and legal qualifications of the right by taking into consideration each class that may be granted with such right, and characteristics of the representative, a subject so far that has not been examined in detail by doctrine, have been discussed. Methods of right to be represented are examined and miscellaneous articles of association provisions are interpreted in this regard. The method adopted in the dissertation aims to respond to the legal problems within the frame of taking into consideration the interests of the shareholders. The teleological interpretation methodology has been used for interpretations and proposals of de lege lata solutions to the legal problems have been endeavored.

Anonim şirketin yönetim ve temsil yetkileri 6102 sayılı Türk Ticaret Kanunu'nda ayrı başlıklarda düzenlenmiştir. TTK'da, anonim şirketlerde yönetim yetkisinin devri için esas sözleşmede devre izin veren bir hükmün bulunması ve yönetim organizasyonuna ilişkin bir iç yönerge hazırlanması gerekmektedir. Bu hususlara uygun şekilde, yönetim kurulu alacağı bir karar ile yönetim yetkisinin tamamını veya bir kısmını kurul üyelerine ve/veya üçüncü kişilere devredebilecektir. Temsil yetkisinin devri ve sınırlandırılmasına ise TTK, kanuni ve iradi sınırlandırmaların yanısıra 371. maddenin 7. Fıkrasında yapılan ekleme ile sınırlı temsilci tayini hususunda yeni ve eleştirilen bir rejim getirmiştir. Bu bağlamda çalışmamızda, yönetim ve temsil yetkilerinin devir ve sınırlandırılmasının kapsamı, devir ve sınırlandırmalar için uyulması gereken şartlar, yönetim yetkisi ile temsil yetkinin devri arasındaki ilişki ve bu yetkilerin devredilebileceği kişiler inceleme konusu yapılmakta ve bu konulara ilişkin güncel tartışmalar ele alınmaktadır. Anahtar Kelimeler: Anonim Şirket, Yönetim Kurulu, Yönetim Yetkisi, Temsil Yetkisi, Yetki Devri, Örgüt Yönergesi, Sınırlı Yetkili, Sınırlı Temsilci, Sorumluluk. Management rights and representation rights in joint stock companies have been regulated under separate subjects in 6102 numbered Turkish Commercial Code. According to Turkish Commercial Code, joint stock companies that want to delegate the management rights should have a provision on their articles of association that allows such delegation and should prepare internal rules regarding the organization of management. According to such terms, the board of directors may delegate its management Powers fully or partially to one or more board members and/or third parties by issuing a decision on such matter. Regarding the delegation and limitation of representation rights, the addition of seventh paragraph to article 371. of Turkish Commercial Code, has introduced a new and highly criticized regime on such matter besides the legislative and voluntary limitations. In this context, our study will review the limits of delegation and limitation of management and representation right, requirements for such delegation and limitation, the relationship between right of management and right of representation, persons whom the powers may be delegated and the up-to-date discussions on such subjects. Keywords: Joint Stock Company, Board of Directors, Management Right, Representation Right, Delegation of Rights, Internal Rules, Limited Authority, Representative with Limited Power, Responsibility.

Birbirinden bağımsız birden fazla şirketin bir araya gelmek suretiyle bir organizasyon oluşturmalarına sıklıkla karşılaşılmakta, bu organizasyona ise şirketler topluluğu denilmektedir. Kuruluşların faaliyet alanlarını genişletmek istemeleri, bu yönde maliyetlerini en aza indirerek kârlılıklarını arttırmak için bir araya gelmeleri sonucunda ticari açıdan bir organizasyon oluşturmaları ülkemizde de sıklıkla görülmektedir. Ancak mevcut kanunlarımızda bu şekilde oluşan organizasyonlara yönelik herhangi bir özel düzenlemeye daha önce yer verilmemişti. Bu tür durumlarla farklı hukuk alanlarında da sıklıkla karşılaşılması, zamanla şirketler topluluğu açısından yasal düzenleme yapılması gereğini doğurmuş ve şirketler topluluğuna ilişkin düzenlemeler ilk olarak 6102 sayılı Türk Ticaret Kanunu ile yapılmıştır. Bu düzenlemeler, topluluk yapılanmasının, organizasyon şemasının kurulmasını, işleyişi ve ilgililerin sorumluluğunun belirlenmesini amaçlamaktadır. Ticaret Kanununda düzenlenen şirketler topluluğuna ilişkin hükümlerin önemli bir bölümü Alman Konzern Hukuku esaslıdır. Çalışmamızda kanundaki şirketler topluluğu düzenlemeleri incelenirken, Türk Hukuku esas alınmış ve konu diğer hukuk dalları ile birlikte çok yönlü bir şekilde ele alınarak şirketler topluluğu düzenlemelerinin uygulanabilirliğinin sağlanması hedeflenmiştir. Bağlı şirketin borçlarından dolayı hakim şirketin sorumluluğunu irdeleyen çalışmamızda, şirketler topluluğunun temel kavramları, şirketler topluluğunda sorumluluk halleri ile bağlı şirketin üçüncü kişilere karşı sorumluluğu konusu, özellikle fiili şirketler topluluğu kapsamında ve anonim şirket temelinde incelenmiştir. Ayrıca şirketler topluluğu düzenlemelerinin uygulama yelpazesinin genişletilmesine katkı sağlaması amacı ile diğer hukuk alanlarına da değinilmek suretiyle çok yönlü araştırma yapılmıştır. Anahtar Kelimeler: Şirketler Topluluğu, Sorumluluk, Hakim Şirket, Bağlı Şirket. It is frequently seen that multiple companies independent from each other come together to form an organization and this organization is called a group of companies. In our country, it is frequently observed that entities form a commercial organization by coming together around the desire of extending their field of activity and in order to reduce costs and increase profitability. However, existing laws lacked a specific regulation in connection with organizations that are formed as such. Encountering such cases in different fields of law has, in time, led to the requirement of a legislative regulation about group of companies and regulations have been introduced for the first time in connection with group of companies under Turkish Commercial Code No. 6102. These regulations are aimed at stipulating the structuring of the group of companies, forming the organizational chart, and determining operational aspects and responsibilities of the concerned persons. Substantial part of the provisions regarding group of companies regulated under Commercial Code is based on German Konzern Law. The present study is focused on group of companies regulations under the Law based on Turkish law and the subject matter is addressed in an in-depth approach based on other branches of the law in order to establish enforceability of the group of companies regulations. In the present study analysing liability of the Dominant Enterprise in connection with debts of an Affiliated Company, basic concepts related with group of companies, liabilities in a group of companies and liability of anAffiliated Company towards third persons are explained within the scope of actual group of companies and joint stock companies. In addition, an in-depth study has been conducted based on other fields of the law for the purpose of contributing to extension of the enforcement range of regulations on group of companies. Keywords: Group of companies, Liability, Dominant Enterprise, Affiliated Company.

How do we legislate for the unknown? This work tackles the question from the perspective of copyright, analysing the judicial practice emerging from case law on new uses of intellectual property resulting from technological change. Starting off by comparing results of actual innovation-related cases decided in jurisdictions with and without the fair use defence available, it delves deeper into the pathways of judicial reasoning and doctrinal debate arising in the two copyright realities, describing the dark sides of legal flexibility, the attempts to ‘bring order into chaos’ on one side and, on the other, the effort of judges actively looking for ways not to close the door on valuable innovation where inflexible legislation was about to become an impassable choke point. The analysis then moves away from the high-budget, large-scale innovation projects financed by the giants of the Internet era. Instead, building upon the findings of Yochai Benkler on the subject of networked creativity, it brings forth a type of innovation that brings together networked individuals, sharing and building upon each other’s results instead of competing, while often working for non-economic motivations. It is seemingly the same type of innovation, deeply rooted in the so-called ‘nerd culture’, that powered the early years of the 20th century digital revolution. As this culture was put on trial when Oracle famously sued Google for reuse of Java in the Android mobile operating system, the commentary emerging from the surrounding debate allowed to draw more general conclusions about what powers the digital evolution in a networked environment. Lastly, analysing the current trends in European cases, the analysis concludes by offering a rationale as to why a transformative use exception would allow courts to openly engage in the types of reasoning that seem to have become a necessity in cases on the fringes of copyright.

Over the last years, academics, practitioners and policy makers have focused their attention on an emerging technology: three-dimensional printing (“3DP”). 3DP is often portrayed as a game changer, showing the potential to disrupt established socioeconomic paradigms and exert profound implications in disparate areas of law. 3DP not only is well integrated in the manufacturing industry, but also increasingly adopted at consumer level. Recent developments have made it possible for ordinary people to take an active role in the production, customization and distribution of goods, and likewise paved the way for the proliferation of new market entrants, such as 3DP online platforms. Against this background, this thesis aims to shed some light on the implications that 3DP may have for Intellectual Property Law. In particular, this work attempts to predict and grasp the consequences that the digitization of real world things may carry in the area of IP law, both from the side of protection and infringement. This contribution is intended to create general awareness about the current state of the art and likewise delineate possible future scenarios in the 3DP ecosystem. The research question at the core of the analysis is whether the current legal framework of different IPRs already offers suitable means for regulating the thin dividing line between the digital and the analogue world, or rather needs to be amended, in order to cope with such a fascinating reality. To this end, the analysis contributes insights to the best legal treatment that CAD files shall receive, in case such files embed products protected by copyright, designs, patents and trademarks. Hence, it addresses right owners’ concern that the online transmission of CAD files, combined with the ease of converting such files into the final printout, will facilitate mass-scale and worldwide infringement of all IPRs.

This PhD thesis explores pro bono practice among large, international law firms in Europe. The central question addressed by the thesis is: does “Big Law Pro Bono” contribute to access to justice in Europe? The thesis commences with a review of the literature which both contextualizes and situates the thesis. This review also identifies gaps in the existing literature particularly related to the globalization and localization of law firm pro bono and its practice beyond the United States (i.e. its practice in other parts of the world such as Europe, Asia, Africa and Latin America). After identifying issues with the current definition of access to justice, used throughout much of the existing literature, the thesis proposes a new definition which is then used throughout the thesis to evaluate pro bono practice in Europe. Towards this end, the thesis first provides historical context to law firm pro bono practice by exploring the history of pro bono, legal aid and other models of progressive lawyering across Europe. Following this, the thesis closely explores the process by which large firm pro bono practice arrived in Europe (i.e. globalization), the contemporary practice and the process by which it adapted to the European legal, social and political ecosystem (i.e. localization). Ultimately, it is suggested that large firm pro bono does not contribute to access to justice in Europe insofar as access to justice is defined narrowly - in the way that it has been conceived of in much of the existing literature. However, by embracing a broader definition of access to justice, it is possible to perceive the actual (and possible) social and political impact of large firm pro bono practice in Europe.

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.

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.

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.

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.

Transfrontier conservation areas (TFCAs) originate from the idea of conservation across international boundaries. Within the SADC region, they are defined as areas or components of large ecological regions that straddle the boundaries of two or more countries, encompassing one or more protected areas, as well as multiple resource use areas. While the objectives of TFCAs are manifold, key among these are biodiversity conservation, improvement of livelihoods - poverty alleviation and economic development. Within SADC, tourism is identified as a key driver of these objectives. To explore this further, the study embarks on a case study of the Great Limpopo Transfrontier Conservation Area (GLTFCA), the oldest and second largest TFCA in the region, involving South Africa, Mozambique and Zimbabwe. From the GLTFCA, it is established that challenges exist with the manner in which tourism development is undertaken. However, it is further established that these challenges do not necessarily stem from the tourism development itself but from the weaknesses in the governance structures of this TFCA. In particular, the exclusion of local communities as key governance actors in the GLTFCA is seen to be detrimental to conservation and perpetuates poverty. Superimposed on these weaknesses, the tourism development therefore fails to adequately promote biodiversity conservation, improvement of livelihoods - poverty alleviation and economic development in the GLTFCA. To resolve these challenges, the study explores the concept of sustainable tourism development from a legal perspective guided by the question: what is the legal framework necessary, at domestic level – in TFCA participating countries to ensure that sustainable tourism development promotes the key SADC TFCA objectives? Through the aims or policy implications of sustainable tourism development, the study determines a legal framework comprising of the relevant TFCA governance actors as well as the governance-based tools that are necessary to promote the TFCA objectives. The domestic legal frameworks of the GLTFCA participating countries are measured against this legal framework to establish whether they promote sustainable toruism development. It is established that the domestic legal frameworks of South Africa, Mozambique and Zimbabwe, individually and as a whole, neither provide effectively for all relevant TFCA governance actors, especially local communities; nor for the tools that promote biodiversity conservation, the improvement of livelihoods-alleviation of poverty and economic development in the GLTFCA. Thus, the legal framework of the GLTFCA does not provide for sustainable tourism development as it should. For this reason, the study’s principal recommendation is the adoption, by all SADC TFCA participating countries, of a domestic legal framework for sustainable tourism development with specific elements which provides for the key TFCA governance actors as well as the relevant governance-based tools.

Interrogation proceedings in insolvency circumstances have always been a thorny issue in South Africa, even prior to the advent of the new constitutional democracy. After the adoption of the new Constitution in 1993, a number of court cases seeking adjudication on constitutional compliance came before our courts. The insolvency of both natural and juristic persons necessitates the employment of specified proceedings such as insolvency interrogations. The latter is done to enable an efficient and effective collection and collation of information that would assist in the administration, sequestration and winding-up of the affairs of the affected person. These proceedings are intended to benefit creditors of an insolvent (natural and juristic). The matters of Ferreira v Levin; Vryenhoek v Powell 1996 (1) SA 984 (CC) (1996) (1); Bernstein and Others v Bester 1996 (2) SA 751 (CC); Harksen v Lane 1998 (1) SA 300 (CC; De Lange v Smuts 1998 (1) SA 736 (C) are still leading cases in relation to the constitutionality of interrogations in insolvency circumstances. The Constitutional Court has on a number of occasions, declared the interrogation proceedings in insolvency matters constitutional, with minor amendments on a case-by-case basis. The effect of these judgements is that, in every case in which an insolvent debtor has to undergo an interrogation process, the presiding officer must ensure that compliance with the constitutional requirements are in place. The current position in which the sequestration of insolvent estates and the winding-up of insolvent companies are respectively regulated by two statutes, is a matter for concern. This situation has led to duplication and contradictions in the two statutes. Further, the absence of specialist tribunals or officers dedicated to the administration of insolvency related matters is a further hurdle to the effective and efficient finalisation of the affairs of insolvent estates or insolvent companies’ affairs. The matter of Leong comes to mind. In this case, the Master of the High Court issued a warrant of arrest for a witness who was subpoenaed to appear at the meeting of creditors in his insolvent estate. This was the case, despite the fact that Leong had previously submitted a medical certificate to the effect that he was unable to attend the meeting due to illness. This case is a clear indication of a lack of proper guidelines to deal with insolvency related matters - for non-judicial officers (such as the Master of the High Court). This incident took place in 2016, long after the decision in De Lange v Smuts 1998 (1) SA 736 (CC). Interrogation processes in insolvency circumstances in Namibia and Botswana are almost similar to South Africa’s processes. Divergent provisions in Namibia and Botswana exist, but not to a great extent. Like South Africa, the above-mentioned jurisdictions adopted a constitutional democracy long before South Africa. One would have expected that interrogation proceedings in insolvency circumstances would be in line with human rights. Further, as is the case in South Africa, insolvency of natural persons and of juristic persons are regulated by two separate statutes in these jurisdictions. This thesis investigates issues relating to the interrogation process in insolvency proceedings in the three SADC countries, namely South Africa, Namibia and Botswana. It compares the position to two foreign jurisdictions, namely England and Canada – as leading jurisdictions in human rights. Thereafter, suggestions on processes and methods of information gathering in line with human rights and in specialist tribunals will be made. In addition, recommendations for inclusion in a unified statute regulating insolvencies of both natural and juristic persons will be made. This will be done taking into consideration the economical and socio-political circumstances of South Africa and the SADC countries forming part of this thesis.