Bibliographie sélective OHADA

State-owned enterprises (SOEs) have recently gained prominence in global markets and feature among the world’s most influential enterprises. The aim of this research project is to analyse the international norms in force regulating whether SOEs are considered state or non- state actors, and their conduct state or non-state conduct, the interpretation and application of these norms by adjudicators in different international regimes, and to provide alternative prisms through which these rules and decisions can be assessed and re-thought by political actors. I show that, in relation to SOEs, the concepts ‘state and ‘act of state’ have been ascribed diverse meanings by adjudicators and other international actors, who have employed legal standards with divergent wording and thresholds when dealing with similar questions. I argue that the fragmented meaning of these terms should be understood, in part, as a result of the inherent malleability of these terms and the different expert vocabularies employed across regimes. It is exhibited that adjudicators in the international trade and investment regimes are more inclined towards piercing the corporate veil of SOEs, potentially evidencing the existence of biases against SOEs, which are perceived as inherently economically inefficient and politically motivated actors in an indiscriminatory manner. In the last chapter, I introduce alternative lines of thought regarding the regulation of SOEs in international law. I suggest that, instead of engaging in theoretical discussions on the proper delineation between the public and the private sector, it is more useful to focus on the distributional impact of international rules on various actors, especially on developing and emerging economies where the presence of SOEs is very high. Such alternative prisms of analysis open paths for future research and practice, with the goal of designing an international economic order that incentivises institutional experimentation in the pursuit of economic development and distributional equity.

La place de l'arbitrage en droit de l'investissement est discutée. Les réfutations à son encontre grandissent. De nombreuses problématiques édulcorent la définition même de la notion d'investissement. Les controverses doctrinales restent toujours nombreuses et débattues à ce sujet. De même, des doctrines s'affrontent sur la question de savoir s'il faut ou non élaborer un corps de règles cohérentes pour des sentences arbitrales homogènes. L'opposition à l'arbitrage dans le droit de l'investissement se retrouve aussi dans les problématiques liées à l'exequatur des sentences arbitrales liées à l'arbitrage d'investissement dans l'Union européenne. Un manque de soutien apparent au développement de l'arbitrage dans l'Union européenne s'est installé, comme le démontre le récent traité CETA conclu entre l'Union européenne et le Canada. L'arbitrage d'investissement ferait courir le risque d'un recul de la souveraineté. En effet, du fait l'arbitrage d'investissement, les Etats seraient moins incités à légiférer sur des matières pouvant avoir un impact sur l'activité d'une entreprise étrangère, par crainte d'une procédure arbitrale. Un lien délicat apparait alors, entre souveraineté et arbitrage d'investissement. Plusieurs doctrines se sont longtemps affrontées, notamment celle élaborée par Calvo et Drago en Amérique Latine entre 1870 et 1900, proposant de réduire les droits des investisseurs étrangers, face à une doctrine opposée, celle militant pour un standard minimum international de protection des investisseurs étrangers. Or, une renaissance de ces débats apparaît aujourd'hui, avec une problématique liée à la souveraineté de plus en plus ancrée dans les débats liés à l'arbitrage d'investissement. Pourtant, l'arbitrage d'investissement doit être perçu comme une méthode permettant à des investisseurs de bénéficier d'un arbitre indépendant et permettant de « dépolitiser » les contentieux. Mais des Etats admettent de moins en moins que leurs lois établies démocratiquement pour l'intérêt général puissent être contestées par des investisseurs étrangers devant un tribunal arbitral. Des auteurs parlent de « chilling effect », par lequel des Etats n'osent plus légiférer, par crainte de contentieux ultérieurs. De plus en plus d'Etats refusent que leur droit soit remis en cause par des juges privés. Plusieurs questions se posent. Est-il toujours concevable de protéger davantage un investisseur étranger qu'un investisseur national ? Est-il légitime de privilégier des juges privés, plutôt que des juges nationaux pour trancher les litiges en matière d'investissement ? L'utilité de l'arbitrage peut être comprise, dans des pays où la justice étatique est dite « corrompue » ou « biaisée ». En pareille situation, un investisseur étranger est légitime à vouloir saisir un arbitre neutre et indépendant. Mais la légitimité d'avoir recours à l'arbitrage dans des pays développés bénéficiant d'une justice étatique indépendante pose plus de difficultés. Dès lors, faudrait-il limiter l'arbitrage d'investissement aux pays souffrant d'un déficit d'indépendance de justice étatique ? Et donc d'exclure ce mode de règlement des litiges en la matière dans l'Union européenne ? La « politisation » du débat est en pleine renaissance. L'arbitrage d'investissement est un domaine relativement jeune et il convient de se demander s'il s'agit là d'un mode de règlement des litiges adéquat et d'un mode adapté au commerce international en général ? Assistera-t-on prochainement ou assiste-t-on déjà à ce que des auteurs qualifient de « fin de cycle » ? Il s'agit de questions ancrées dans l'actualité, que ce soit en France ou ailleurs dans le monde.

Dans la conception traditionnelle de la diplomatie, l'action extérieure des États est cantonnée aux domaines politique, économique et culturel. Le droit est plus rarement pris en compte comme outil d'influence dans l'action extérieure des États.Or, le droit joue un rôle fondamental dans la diplomatie économique. En effet, un pays qui n'est pas capable de défendre son système juridique est un pays qui économiquement est en péril, car c'est un pays qui ne peut pas s'exporter.Si la France par exemple, ou d'autres pays, se mettent à la remorque de l'Alternative Dispute Resolution jusque dans leur propre droit interne, ces pays ne pourront plus exporter leur système juridique au risque de ne plus pouvoir exporter tout court. Ils risquent alors de perdre une partie essentielle et substantielle de leur capacité de projection sur la scène internationale.De même, lorsque la francophonie économique perd du terrain, c'est tout un pan de la diplomatie économique qui perd de sa force de frappe.Avec les clauses compromissoires et clauses de médiation inspirées des modèles anglo-saxons qui se répandent dans les contrats internationaux, comment les juridictions des pays francophones qui ont été calquées sur le système judicaire français pourront-elles continuent à exister ? Les arbitres anglo-saxons finiront-ils par imposer lentement mais sûrement la Common law ? Il y a là un enjeu de diplomatie économique énorme.Nous verrons comment défendre au mieux la francophonie économique et juridique en évitant que l'Alternative Dispute Resolution ne devienne le cheval de Troie du droit anglo-saxon, avec à terme, le risque que des systèmes nationaux disparaissent.Ce sont là des questions légitimes et très graves, et l'on peut comprendre qu'elles soient posées avec une certaine persistance.Avec l'élargissement continu du champ des relations internationales, le droit doit devenir l'objet d'une politique extérieure stratégique à part entière. C'est pourquoi nous plaidons pour la mise en place d'une diplomatie juridique française et formulons des recommandations ainsi qu'une stratégie d'influence juridique extérieure.En prenant la défense et en illustrant le droit continental et le droit français dans le droit global à travers les exemples de la médiation et de l'arbitrage international, nous espérons contribuer à l'ébauche d'une théorie de la diplomatie juridique et à ouvrir des pistes nouvelles de réflexion en matière d'influence internationale, en particulier d'influence juridique internationale.Nous espérons contribuer ainsi modestement mais utilement à la défense du droit français et du droit continental pour que la confrontation et la compétition des système juridiques n'aboutissent pas à la domination d'un système juridique sur un autre mais que cette compétition aille au contraire dans le sens d'un meilleur équilibre entre les systèmes juridiques, dans le sens du progrès et de l'amélioration du droit français et du droit continental, mais aussi - s'il se peut -dans le sens des progrès dans la défense des causes et des valeurs universelles.

Depuis 2014, l’article L. 113-12-1 du code des assurances impose à l’assureur de motuver la résiliation du contrat d’assurance qu’il prononce. Cette obligation de motivation faite suite à des obligations similaires qui avaient été déjà consacrées. L’objet du travail présdenté est de comprendre les ressorts de l’obligation de motivation imposée à l’assureur qui souhaite résilier le contrat, d’identifier ce que cette obligation dit de la perception contemporaine du contrat d’assurance et ce, afin d’en proposer un régime cohérent et adapté. Au-delà de la question technique, il s’agit aussi de mener une réflexion sur la place du risque dans notre société. La thèse ici défendu est que le contrat d’assurance est devenu un « contrat de nécessité », ce qui conduit à considérer que la motivation exigée de l’assureur doit reposer sur des motifs de nature à démontrer que l’assurance du risque de l’assuré est impossible. Le caractère nécessaire du contrat d’assurance justifie que l’assurance ne puisse être rompue que si elle est ou est devenue impossible.

La protection juridique des associés minoritaires se justifie en droit des sociétés et en droit OHADA par l’absence directe de la gestion des sociétés commerciales par ces derniers. De ce fait, les deux ordres juridiques mettent en œuvre plusieurs mécanismes afin de protéger les intérêts des minoritaires. Ces mécanismes sont de plusieurs natures à savoir des règles juridiques favorisant un traitement égalitaire de tous les associés ou des droits exclusifs aux associés minoritaires favorisant un équilibre de pouvoirs dans la gestion de la société mais également la coexistence d’acteurs capables de réguler le bon fonctionnement de la société, notamment le juge, les associations de défenses d’intérêts des associés minoritaires.Dans les sociétés où les enjeux économiques sont très importants comme les sociétés faisant appel public à l’épargne, les législateurs français et OHADA, soucieux de protéger les associés minoritaires, ajoutent au droit commun, l’intervention du droit des marchés financiers qui vient renforcer la protection des minoritaires, notamment dans l’exercice de leur droit de cession. Ainsi, l’on remarque que le droit des sociétés français et le droit OHADA utilisent quasiment les mêmes fondements juridiques pour protéger les associés minoritaires. Il existe plus de similitudes que des différences dans les deux ordres juridiques puis que le législateurs OHADA a entrepris une réforme en 2014 afin de renforcer considérablement les compétences des associés minoritaires dans la gestion de la société. Cette réforme du droit OHADA s’est quasiment rapprochée du droit de société.Toutefois, malgré les efforts du droit des sociétés français et du droit OHADA de protéger les intérêts des associés minoritaires, subsiste une précarité du statut des minoritaires. La loi de la majorité fait obstacle à ce que l’on puisse objectiver que la protection apportée aux associés minoritaires est absolument efficace. Pour en arriver à une protection efficace certains droits devraient être généralisés pour contrôler sereinement la gestion sociale et leurs intérêts.

Aprende-se que o progresso científico é inerentemente bom, que melhorou as condições de vida de todos os seres humanos e que a revolução digital está progressivamente ajudando a nivelar as condições de competir para todos. Mas as evidências empíricas contam outra história, quando o assunto são os efeitos das rupturas tecnológicas sobre as condições de vida das minorias. As mudanças tecnológicas sempre tiveram como inspiração um determinado perfil de consumidor, identificado como o cidadão padrão. Tecnologia, política, saúde e quase tudo o mais que se possa consumir foi criado, ou adaptado por e para se adequar ao interesse particular de um determinado perfil de indivíduo que controla a vida econômica, independentemente do quão estatisticamente relevantes sejam as minorias sociais. Como consequência, quanto mais distante alguém se encontrar do perfil do cidadão padrão, menos se sente contemplado por decisões empresariais, ou por políticas públicas que não a/o tiveram como público-alvo. Trazendo evidências doutrinárias inclusive fazendo amplo uso dos recursos tecnológicos mais avançados de comunicação, como podcasts, blogues e ensino a distância em canais na rede de computadores e estudos de casos que relatam como o passado, o presente e o futuro foram, ou estão sendo projetados para perpetuar o hiato que separa as minorias do cidadão padrão, esta tese coloca em evidência como a política antitruste também foi vítima de uma interpretação enviesada do consumidor e de como esse erro tem afetado as decisões em casos antitrustes. Finalmente, a partir desses achados, propõe as adaptações necessárias para corrigir a abordagem enviesada do consumidor e para criar tomadas de decisão inclusivas na seara concorrencial.

Protéger la famille semble aujourd’hui constituer une finalité ignorée par le droit pénal contemporain. Ce dernier ne protège que des membres de la famille et non la famille elle-même. Si cela est confirmé dans le droit français par sa vision universelle des droits de l’homme, plaçant l’individu au centre du droit. Le droit algérien ne semble pas, a priori, partager cette même vision philosophique et juridique au regard de sa culture propre et de l’influence secondaire que joue le droit musulman sur ce dernier. Cette étude vise donc à vérifier cet apriori et à s’interroger sur l’existence d’une protection pénale commune de la famille dans les droits français et algérien ; qui pourrait par la même occasion aider à mesurer l’existence d’un phénomène de mondialisation du droit pénal. Cette étude comparée se focalise ainsi sur une double dimension, individuelle et institutionnelle en étudiant l'aspect critique de l'intérêt porté à la famille par le droit pénal. L'équilibre recherché entre les droits individuels et la protection de l'institution familiale en tant que groupe sera interrogé selon la méthode de recherche dynamique, qui porte sur l'universalisme de la protection pénale de la famille.

Si on eut un temps pu s'interroger sur la nécessité de régir les défaillances bancaires, l'intérêt de telles dispositions a été réaffirmé depuis les années 2000. Dans ce contexte, le législateur européen, désireux d'assurer la stabilité financière, a mis en place une véritable Union bancaire, dont le second pilier est composé d'un Mécanisme de résolution unique destiné à prévenir et à traiter les défaillances bancaires. Ont ainsi été conçus différentes procédures et instruments dits de résolution, pouvant être mis en œuvre par des autorités administratives spécialisées. Or, la notion de résolution bancaire est une notion qui semblait jusqu'alors inconnue. Pourtant, les dispositions qui la gouvernent ne semblent pas véritablement la définir, et lui octroient la nature de Mécanisme, qui parait inadaptée. En effet, en observant l'ensemble des éléments qui compose ce Mécanisme, il ne fait nul doute que le législateur ne s'est pas contenté de créer un dispositif de gestion des défaillances bancaires, mais est allé plus loin en élaborant un véritable droit sui generis. L'existence de ce droit doit être affirmée pour permettre à celui-ci d'être pleinement efficient. Il produit par ailleurs des effets considérables tant sur les sujets de droit qu'il gouverne, que sur les acteurs avec qui ceux-ci interagissent. Ces effets originaux participent à l'efficacité de la prévention et du traitement des défaillances bancaires. S'ils peuvent en ce sens être salués, certains risques doivent néanmoins être relevés, notamment à l'aune des droits fondamentaux. La jurisprudence naissante en la matière - mais déjà très instructive -, laisse présager un droit en évolution et aux enjeux multiples, qui fera sans nul doute l'objet d'un intérêt grandissant.

Le droit de visite et de saisie de documents de l'article L. 16 B du LPF constitue entre les mains de l'Administration fiscale une mesure d'enquête coercitive portant atteinte à l'inviolabilité du domicile. Validé par le Conseil constitutionnel, et par la Cour européenne des droits de l'homme, qui ont toujours considéré que les nécessités de la répression des infractions fiscales et de la fraude fiscale justifiaient l'attribution de telles prérogatives à l'Administration fiscale, le régime des visites fiscales se caractérise par les fortes garanties procédurales dont dépend la protection du domicile. Au premier rang de ces garanties se trouve le contrôle du juge judiciaire. L'ensemble des garanties en question a été particulièrement renforcé après l'arrêt Ravon de la Cour européenne des droits de l'homme, qui a subordonné le contentieux des visites fiscales au droit à un procès équitable.Leur aptitude à répondre aux exigences d'un équilibre subtil est la clé de la prépondérance des garanties procédurales en la matière. Celles-ci permettent, d'une part, de tempérer un déséquilibre structurel au stade d'autorisation et d'exécution des visites fiscales, qui se caractérisent par leur nature unilatérale et qui mettent sous pression le respect du domicile, tandis que, d'autre part, elles stimulent l'équilibre déjà présent après la visite fiscale, moment auquel la personne bénéficie du droit à un recours juridictionnel. A côté de ces garanties, les lacunes, tout aussi procédurales, du régime n'ont pas permis de davantage promouvoir cette difficile conciliation et de mieux protéger le domicile. A travers leurs effets négatifs, le renforcement des garanties procédurales réapparaît comme la condition indispensable d'amélioration de cette protection. Cette prépondérance des garanties procédurales se retrouve au sein du contrôle des visites fiscales par le juge judiciaire. Ce contrôle est réel et sérieux et peut ainsi être qualifié d'effectif. Pour autant, sa structure ne se calque pas pleinement sur les garanties de procès équitable. Ainsi, l'efficacité du contrôle du juge judiciaire est réduite. La prise en compte des garanties procédurales résurgit comme la condition indispensable de protection du domicile. Parallèlement avec le juge judiciaire civil, ad hoc compétent en matière de visites fiscales, le juge pénal renonce à contrôler cette mesure, bien que son contrôle soit une garantie indispensable et de nature à consolider les garanties procédurales et à mieux préserver le domicile. Son contrôle se caractérise également par une méconnaissance des garanties nécessaires pour assurer le caractère équitable du procès pénal.Le dénominateur commun de l'ensemble du régime des visites fiscales est la force des garanties procédurales, afin de protéger le domicile. Par ailleurs, ce régime a fonctionné comme un point de départ de leur extension, notamment en matière de perquisitions pénales. Un fond commun de garanties procédurales, assurant la protection du domicile, a priori et a posteriori, se forge progressivement et donne les garanties entourant les visites fiscales demeurent le noyau.

Globalisation has created a need for an international accounting language to facilitate the smooth flow of trade across countries. In 2003, in an effort to establish a global financial reporting language, the International Accounting Standards Board (IASB) developed a single set of high-quality accounting principles known as the International Financial Reporting Standards (IFRS). Over the last decade, several African countries have adopted IFRS, and Africa has become the second-largest adopting continent after Europe. IFRS promotes improved quality of disclosure of accounting transactions, reduces information asymmetry between preparers and users of financial information, lowers the cost of investing, and breaks down information barriers to cross-border investment. Researchers suggest many benefits of IFRS adoption for macroeconomic indicators such as Foreign Direct Investment (FDI). The reduction in information acquisition and processing costs which translates into the reduction in investment costs, has been cited by most researchers. Researchers have argued, however, that the economic benefits of IFRS in Africa depend on the strength of the institutional environment. They also argue that the Western environment in which the IFRS was developed differs from the African environment. Thus, the universal approach of the IASB may not be appropriate due to the historical, social, economic and political context of African countries. The impact of the adoption of IFRS by African countries requires further examination, particularly as a weak institutional environment confronts many African countries. Three research questions are designed for this study; (1) Is there a significant change in FDI inflows for IFRS adopters in selected African countries after the adoption? (2) Is there a significant change in FDI inflows due to the institutional environment? (3) Does the institutional environment in IFRS-adopting countries moderate the effect of IFRS on FDI in selected African countries? The present study is underpinned by the new institutional theory, the information asymmetry theory, the eclectic theory and the signalling theory, each of which provide reasons why African countries have adopted IFRS. Nine hypotheses are developed, based on the research questions, and tested using the Systems General Method of Moments and the Difference-in-Difference method. The study uses data from 26 African countries, 15 adopting and 11 non-adopting countries, over the period 1996 - 2018. First, the study establishes that the adoption of IFRS positively and significantly affects FDI inflows into the selected sample of African countries. Second, the study concludes that legal enforcement, accounting and auditing standards enforcement, and language origin positively and significantly impact FDI inflows into these countries. Legal origin, however, has a positive but insignificant association with FDI inflows. Third, legal enforcement, historical ties, accounting and auditing enforcement and the quality of the institutional environment are found to moderate the effect of IFRS adoption on FDI inflows. These results indicate that IFRS is a crucial determinant of FDI inflows into African countries, but a supportive institutional environment is needed for African countries to attract FDI inflows after adoption. The results contribute to the accounting and finance literature on FDI into African countries, and may assist the investment community to assess the institutional risk associated with investing in IFRS adopting African countries.

Abstract Legal harmonisation is an integral aspect of regional integration and the desire to promote regional and sub-regional economic integration in Africa is exemplified by the establishment of the African Continental Free Trade Area (AfCFTA) in 2018. The 2012 decision of the AU to create the CFTA by 2017 was reiterated in Aspiration two of Agenda 2063. The legal harmonisation of non-tariff barriers has been a vital instrument in the achievement of EU economic integration and the Organisation for the Harmonisation of Business Laws in Africa (OHADA). The study seeks to critically examine the theoretical and conceptual underpinnings of regional integration and legal harmonisation of non-tariff barriers by the AU and RECs. It also analyses the current political, economic, and legal reinforcements to regionalism in Africa and practices needed to advance intra-regional trade within the framework of Agenda 2063. This was done by evaluating the key legal frameworks of the AU (the Abuja Treaty, the Constitutive Act of AU, 2007 Protocol on relations between AU and RECs and Agenda 2063) with the aim of identifying best practices, gaps and impediments pertinent to strengthening Agenda 2063 CFTA. At the end of the study, the abilities of three selected RECs (SADC, COMESA and EAC) were assessed to drive home the AfCFTA. This was done by identifying flaws in existing treaties of RECs, while advancing a model of legal harmonisation of NTBs between them. It was found out that the AU and RECs have not vigorously considered the significance of legal harmonisation in their integration agendas. This resulted in the lack of unambiguous and concrete provisions for the legal harmonisation of NTBs in their guiding policies. Where some attempts are evident, such as in the EAC, they have been implemented unsatisfactorily with lack of a compliance mechanism. This study contended that if legal barriers to free trade are not eliminated, even if all other barriers were to be removed, the effective realisation of the AfCFTA would still be hindered. Hence, this study recommends the principles of direct applicability and direct effects of regional laws to addressing the legal harmonisation challenge underscored. Iqoqa Ukuvumelanisa okusemthethweni kwezithiyo ezingakhokhiswa intela kuyisici esibalulekile sokudidiyelwa kwesifunda kanye nesifiso sokugqugquzela ukuhlanganiswa komnotho wesifunda kanye nesifunda esincane e-Afrikha sibonakala ngokusungulwa kweNdawo Yezwekazi Lase-Afrikha Yokuhweba Ngokukhululekile (i-AfCFTA) ngowezi-2018. Isinqumo sowezi-2012 se-AU sokwakha i-CFTA ngowezi-2017 saphindwa Esifisweni Sesibili soHlelo- 2063. I-CFTA iphinde ibe wuhlelo olubalulekile oHlelweni-2063 futhi impumelelo yayo ibalulekile. Ucwaningo luhlose ukuhlola ngokujulile izisekelo zethiyori nezomqondo zokuhlanganiswa kwesifunda kanye nokuvunyelaniswa kwezomthetho kwezithiyo ezingakhokhisi yi-AU kanye nama-REC. Iphinde ihlaziye ukuqiniswa kwamanje kwezepolitiki, ezomnotho, kanye nezomthetho kuzwelonke e-Afrikha kanye nezinqubo ezidingekayo ukuze kuthuthukiswe ukuhwebelana kwangaphakathi kwesifunda ngaphakathi kohlaka loHlelo-2063. Lokhu kwenziwa ngokuhlola izinhlaka zomthetho ezibalulekile ze-AU (iSivumelwano sase-Abuja, UMthetho-sisekelo we-AU, 2007 Protocol on relationship between AU and RECs and Agenda 2063) ngenhloso yokuhlonza izindlela ezingcono kakhulu, amagebe kanye nezithiyo ezihambisana nokuqinisa uHlelo-2063 CFTA. Ekupheleni kocwaningo, amakhono ama-REC amathathu akhethiwe (i-SADC, i-COMESA kanye ne-EAC) ahlolwa ukuze aqhubekisele phambili i-AfCFTA. Lokhu kwenziwa ngokuhlonza amaphutha ezivumelwaneni ezikhona zama-RECs, ngenkathi kuthuthukiswa imodeli yokuvumelana okusemthethweni kwama-NTB phakathi kwawo. Kwatholakala ukuthi osopolitiki base-Afrikha abazange bayicabange indlela eqinile yokuhlanganisa umnotho wesifunda, nakuba indlela enjalo yaphakanyiswa abasunguli besifunda sase-Afrikha. I-AU kanye nama-REC awazange acabangele ngamandla ukubaluleka kokuvumelana kwezomthetho ezinhlelweni zawo zokuhlanganisa. Lokhu kuholele ekuntulekeni kwezinhlinzeko ezicacile nezibambekayo zokuvumelana ngokusemthethweni kwama-NTB kuzinqubomgomo eziqondisayo. Lolu cwaningo lwagomela ngokuthi uma izithiyo ezingokomthetho zokuhwebelana ngokukhululeka zingaqedwa, ngisho noma zonke ezinye izithiyo zizosuswa, ukufezeka ngempumelelo kwe-AfCFTA kusazothikamezwa. Ngaphakathi kwalokhu kwangemuva, lolu cwaningo luncoma izimiso zokusebenziseka okuqondile kanye nemiphumela eqondile yemithetho yesifunda ukuze kubhekwane nenselele yokuvumelana kwezomthetho egcizelelwe.

The exploration, production and shipment of crude oil and gas by multinational corporations (MNCs), involved in bilateral treaties in Nigeria has perpetrated environmental disasters upon host communities. This has been as a result of oil and gas leaks from MNCs facility into the air, land, water, marine habitat, and cultural life of host communities are heavily polluted. International law has attempted to regulate the activities of MNCs particularly in the protection of the environment in which they operate through four main treaties: Universal Declaration of Human Rights,1International Covenant on Economic, Social and Cultural Rights (ICESCR),2 Declaration of the United Nations Conference on the Human Environment (Stockholm Declaration)3and Declaration of the United Nations on Environment and Development (Rio Declaration). In addition, the demand for environmental protection is foregrounded under the right to life recognized in article 6 of the International Covenant on Civil and Political Rights (ICCPR). However, a major criticism of international law is its inapplicability to non-State actors such as corporations. This creates a lacuna in the legal framework of protections which has been exploited by opportunistic MNC’s. International soft law such as the Global Compact, Organization of Economic Cooperation and Development (OECD) Guidelines for Multinational Enterprises and United Nations Guiding Principles (UNGPs) on Business and Human Rights encourages corporations to respect environmental rights and creates substantive standards for States to hold corporations accountable for environmental and human rights violations. The challenge remains that these international laws having soft law status are not binding on corporations. Also, a further problem is that several developing state governments may be complicit in the environmental abuses perpetrated by MNCs for the purpose of boosting economic development. Therefore, this research proposes the regulation of MNCs under national legislation and bilateral investment treaties. It recommends certain preventive and mitigation measures against the adverse environmental effect of their activities in the exploration of natural resources, waste disposal and other connected operations in developing communities in Nigeria. Some of these preventive measures include environmental impact assessment (EIA), mandatory reporting and disclosures, community stakeholder participation, environmental management and safety practices, with activity, temporal and spatial management as mitigation measures. Also, clean-up and compensation by MNCs are effective remedies for environmental abuses. Furthermore, fines, blacklisting, withdrawal of license and criminal charges are recommended for the enforcement of environmental protection of host communities.

6750 sayılı Ticari İşlemlerde Taşınır Rehni Kanunu (TİTRK) 01.01.2017 tarihi itibariyle yürürlüğe girmiştir. TİTRK'de de ticari işletme, üzerinde rehin kurulabilecek taşınır varlıklardan biri olarak düzenlenmiştir. Hukuki niteliği itibariyle taşınır olarak kabul edilmeyen ticari işletmenin, taşınır varlıkların rehninin düzenlendiği bir Kanun'da kapsamlıca düzenlenemediği ilk bakışta görülmektedir. Bu nedenle ticari işletme rehninin kuruluşu tez konusu olarak seçilmiştir. Çalışmamızda TİTRK ile yapılan değişiklikler ve yenilikler ticari işletme rehninin kuruluşu özelinde incelenmiştir. Bu kapsamda ticari işletme rehninin kuruluşu konusu, TİTRK ve ikincil mevzuat, yeri geldikçe mülga TİRK ve TİTRK'nin mehazı olduğunu düşündüğümüz Uncitral Secured Transactions Model Law ile karşılaştırmalı olarak değerlendirilmiştir. Ticari işletme rehninin kuruluşu, ticaret hukuku, medeni hukuk ve borçlar hukukunun ilgili düzenlemelerinin bir bütün olarak incelenmesini gerekli kıldığından yeri geldikçe, TTK, TMK ve TBK'nın ilgili düzenlemeleri, tez konumuz özelinde incelenmiştir. [...] The Law Numbered 6750 "The Law On Pledge Over Movable Assets In Commercial Transactions(TITRK)", which is a regulation that allows not only commercial enterprises but also many movable assets to be pledged without delivery entered into force as of 01.01.2017. In TITRK, a commercial enterprise is regulated as one of the movable assets that can be pledged too. However, it can be seen at first glance that the commercial enterprise, which is not considered as movable due to its legal nature, cannot be comprehensively regulated in the Law that regulates the pledge of movable assets. For this reason, the establishment of the commercial enterprise pledge has been chosen as the thesis topic. In our study, the changes and innovations made with TITRK were examined in terms of the establishment of the commercial enterprise pledge. In this context, the establishment of the commercial enterprise pledge have been examined in comparison with TITRK, its secondary legislation, mulga TIRK and Uncitral Secured Transactions Model Law, which we think is the basis of TITRK. Since the establishment of the commercial enterprise pledge requires the examination of the relevant regulations of the commercial law, civil law and law of obligations as a whole, the relevant regulations of the Turkish Commercial Code, Turkish Civil Code and Turkish Code of Obligations have been examined specifically for our thesis topic. In this section the secured transactions arrangements in comparative law will be discussed too.

Phoenix activity involves conduct whereby a failing company (the old company) is replaced by a second company (the new company) in the operation of the same or a similar business and that involves the same or similar company controllers. Transactions of this nature can be legal and even be beneficial to society, since entrepreneurs who pursue a viable business may, if the new company succeeds, benefit the economy and many other stakeholders. These transactions are referred to as legal phoenix activity. Problems arise however when phoenix activity is engaged in with the goal of evading the debt of the old company, known as illegal phoenix activity. In other cases, even well-intentioned company controllers can cause significant harm by resurrecting a fundamentally flawed business. This conduct, although not illegal, is unduly prejudicial to stakeholders and is known as problematic phoenix activity. While this thesis focuses on illegal phoenix activity, several measures identified should also curb problematic phoenix activity. This study identifies the elements and common characteristics of illegal phoenix activity. It then analyses regulation pertaining to those elements and common characteristics with the aim of finding effective solutions to the problem. This includes evaluating measures that reverse prejudicial transactions that occur during illegal phoenix activity as well as holding complicit parties, such as company controllers and the new company, accountable for their actions. Regulation aimed at preventing and investigating illegal phoenix activity is also considered. This thesis uses the comparative legal approach to analyse regulatory responses to illegal phoenix activity. Australia, the United Kingdom, and the United States of America are examined. Several reported cases in South Africa involving what appear to be illegal phoenix activity are explored, along with the existing measures that are applicable to illegal phoenix activity in South Africa. A single anti-phoenix provision is undesirable as it has the potential to unjustifiably infringe on legal phoenix activity. This thesis proposes a multi-pronged approach, which involves a combination of better enforcement of existing laws and the introduction of smaller targeted amendments to legislation aimed at reducing the incidence illegal phoenix activity.

Globally, companies pursue profitability; they want lower prices for the goods they buy and for the services they use. To gain profit and keep their prices low, they contribute to human rights violations and/or the devastation of the environment. The UNGP is the UN unanimously endorsed instrument that encourages states to pass legislation to compel companies to exercise human rights due diligence and to report on their efforts. The United Nations Guiding Principles (UNGP) impose a duty on companies to conduct human rights due diligence that apprises them of possible human rights or environmental risk exposure in their international operations. States have a responsibility to assist those harmed by a company’s activities to seek judicial relief. The UNGP is a soft law instrument but has had a major effect in the field of business and human rights. Though a voluntary obligation, the UNGP has become the reference document and is used by Civil Society Organisations (CSO) to pressure states into passing regulations on business and human rights. In 2016 Germany passed a National Action Plan (NAP) and the Lieferkettensorgfaltspflichtgesetz (Supply Chain Due Diligence Act) in 2021. France passed a Vigilance Law (Loi de Vigilance) in 2017. Additionally, a UN resolution has initiated a treaty-making process, which might lead to an internationally legally binding instrument that will articulate companies’ responsibilities to avoid, mitigate and remedy human rights violations that their activities cause. The South African government’s response to the UNGP has focused on negotiating a legally binding instrument at an intergovernmental level. This research examines three countries’ varying responses to the UNGP, a soft law instrument. In February 2022 the EU Commission published a proposed directive on corporate sustainability due diligence. The proposed EU legislation aims to advance respect for human rights and environmental protection. The goal is to create a level playing field within the European Union which leads to the exploration of the role China plays in a globalised world. China aims to be more than the world's factory and to become a leader in innovation and high-end manufacturing.

Anonim şirketler hukukunda alacaklılar, şirketlerin dış finansman kaynaklarının merkezini oluşturmakta ve bu nedenle de son derece önemli bir menfaat grubunu teşkil etmektedirler. Bu durum şirket alacaklılarının çıkarlarının etkin bir biçimde gözetilmesi ve korunmasını gerekli kılmaktadır. Zira alacaklıların alacaklarına kavuşabilmeleri için müracaat edebilecekleri tek kaynak şirketin malvarlığıdır. Dolayısıyla anonim şirketin mali durumunun bozulması sonucu malvarlığının kayba uğraması veya uğrama tehlikesi altında olması, alacaklıların menfaatlerini zedeleyici niteliktedir. Bu durum mali durumu bozulan anonim şirketlerde, alacaklıların menfaatlerinin gözetilmesini ve özellikle de öncül (ex-ante) koruma imkânlarıyla bu risk gerçekleşmeden önce bu konuda tedbirler alınmasını gerektirmektedir. Kurumsal yönetim anlayışı, anonim şirketlerde menfaat grupları arasındaki çıkar çatışmalarının en iyi, en adil şekilde dengelenmesini hedeflemektedir. Bu itibarla bu tez çalışmasında söz konusu menfaat çatışmaları özelinde kurumsal yönetimin şeffaflık, adillik, hesap verilebilirlik ve sorumluluk ilkeleri çerçevesinde bir menfaat grubu olarak şirket alacaklılarının menfaatlerinin, mali durumu bozulan veya bozulma tehlikesi altında olan anonim şirketlerde nasıl gözetilmesi ve korunması gerektiği hususunda bir bakış açısı sunulması hedeflenmektedir. Bu bakış açısından hareketle sermaye kaybı yaşayan, borca batık hale gelen anonim şirketlerin mali durumlarının iyileştirilmesi maksadıyla sermayenin korunması esası benimsenerek öngörülen TTK m.376 hükmü ile bu hükmün uygulanmasına ilişkin Tebliğ kapsamında öngörülen düzenlemelerin, alacaklıların menfaatlerinin korunması bakımından etkileri tartışılmaktadır. Ayrıca ilgili hükümlerin, şirketlerin mali yapılarının güçlendirilmesi bakımından yeterlilikleri ve yerindelikleri, karşılaştırmalı hukuk düzenlemeleri de göz önünde bulundurularak eleştirel bir bakış açıyla ayrıntılı şekilde incelenmektedir. [...] Creditors are the key to external financing sources for companies under the statute of joint stock companies, and hence represent an important figure interest group. This situation needs the effective supervision and protection of the company's creditors' interests. This is because the company's assets are the only source to which creditors can turn to acquire receivables. Hence, the loss or threatened loss of the joint stock company's assets because of its worsening financial situation is detrimental to the creditors' interests. This circumstance necessitates that the interests of the creditors of companies with a worsening financial situation be considered and that steps be taken in this respect prior to the realization of this danger, particularly with ex-ante protection opportunities. The corporate governance method strives to achieve the most equitable resolution of conflicts of interest between interest groups in joint stock companies. This thesis aims to provide a perspective on how the interests of company creditors, as an interest group, should be observed and protected in joint stock companies whose financial situation deteriorates or is at risk of deterioration, within the framework of the principles of transparency, fairness, accountability, and responsibility of corporate governance. From this perspective, to improve the financial situation of companies that have capital loss and become over-indebted, the effects of the provisions of TCC art.376 and the Communiqué, which are envisioned based on the principle of capital maintenance, are discussed in terms of protecting the interests of creditors. In addition, the adequacy and suitability of the relevant rules in terms of strengthening the financial structures of corporations are analysed in depth from a critical standpoint, considering the norms of comparative law.

6102 sayılı Türk Ticaret Kanunu (TTK) ile Türk Ticaret Hukuku'nda özellikle anonim şirketler hukukunda yapılan değişiklikler arasında imtiyazlı paylarla ilgili düzenlemeler de bulunmaktadır. Mülga 6762 sayılı Türk Ticaret Kanunundaki (eTK) hükümlere benzerlik gösteren yönleri olsa da imtiyazlı paylarla ilgili daha ayrıntılı, yenilikler getiren ve önceki Kanun döneminde karşılaşılan sorunları gidermeye çalışan düzenlemelerin yapıldığı görülmektedir. TTK'daki imtiyazlı paylarla ilgili düzenlemelerin eTK döneminde ortaya çıkan sorunları giderip gidermediğinin ya da yeni sorunlara, belirsizliklere ve tartışmalara yol açıp açmadığının tespit edilerek değerlendirilmesi amacı bu tezin yazılmasına sebep oluşturmaktadır. Birinci bölümde önce genel olarak pay kavramı, imtiyazlı payın tanınması koşulları, imtiyaz kavramının terminolojik yönü ve mevzuatımızda konuyla ilgili düzenlemelerle hukuk sistemimize esin kaynağı olan yabancı hukuk sistemlerindeki düzenlemeler incelenmiştir. Ardından, imtiyaz tanınan hakların, eşitlik ilkesi, müktesep hak ve vazgeçilmez hak ile olan ilişkilerine değinilmiş ve imtiyazlı pay kavramının nasıl tanımlanması gerektiği üzerinde durulmuştur. Tezin asıl omurgasını oluşturan ikinci bölümde, imtiyaza konu haklar, malvarlığı hakları ve yönetim hakları olarak iki asıl eksen üzerinde incelenmiştir. İkinci bölüm için en fazla tartışılmış bulunan konu, yönetim haklarında imtiyaza ilişkindir. Yönetim haklarında imtiyazı oluşturan iki alt başlık, oy hakkında imtiyaz ve yönetim kurulunda temsilde imtiyaz ayrıntılı bir şekilde incelenmeye çalışılmış, imtiyazın kanundan kaynaklanan nedenlerle engellenmesinden bahsedilmiş ve diğer haklarda imtiyaza değinilmiştir. Tezin üçüncü bölümü imtiyazların korunması konusuna ayrılmıştır. Bu bölümde imtiyazlı pay sahipleri özel kurulunun (İPSÖK) yapısı, niteliği ve toplanması ile özel kurulun onayına bağlı kararlar halka açık olan ve olmayan şirketler dikkate alınarak açıklanmıştır. Üçüncü bölümde ayrıca İPSÖK kararlarına karşı açılacak iptal davalarıyla ilgili değerlendirmeler yapılmıştır. [...] It is observed that although there are some similarities with the previous one, the new Turkish Commercial Code, Law No: 6102, introduces more detailed and innovative arrangements which is intended to provide an answer to the problems experienced during the abrogated code was in force in relation to preference shares. It is easily can be said that, by and large, the topic "preference shares" is the one of the most radically altered topic in the new code. The main purpose of this thesis is to shed light whether these innovative arrangements in the new code actually solving the problems that is intended to solve or, rather opposite, causing new problems and ambiguities. For this purpose, the first section of this thesis is allocated to analyse the concept of "share" in general and under which conditions the preference shares are granted first and then the meaning of the concept of "preference" is investigated. It is followed by subsections devised to identify the current domestic law, and comprative law that inspried the law makers in this area. In the following subsections it is attempted to explain where preference shares stand with respect to principle of equality, vested interests and inalienable rights, and how the concept of preference shares should be defined. In the second section, which constitutes the backbone of this thesis, the rights that are being subject of the preference shares are examined on the axis of the assest rights and the administrative rights. The topic of the administrative rights attached to preference shares is the most debated topic in this section. In this context under the head of the administrative rights, the issues related to priveleges in votes and the representation on the executive board are examined seperately in two separate subsections. Also in this subsection the issues of statutory basis of the prevention of preferences and the preferences in relation to other rights are grappled. The third section of the thesis is completely devised to the issues related to the protection of the preference shares. In this section the structure, qualifications, gathering of the board of preference shares owners and the decisions subject to approval of this board are explained in the context of private and public companies. In this section the suits that could be brought for the annulment of this board decision is evaluated briefly.

Ticarî işletme, kendisine özgülenen malvarlığı unsurlarının tamamı ile kapsamlı bir organizasyon niteliğini haiz olup, ticarî ve ekonomik bir bütünlük arz etmektedir. Ticarî işletme, ticarî bir amaca özgülenen ve bütünlük arz eden yapısı gereği, tacire ait malvarlığı unsurlarından belki de en değerlisidir. Bu yapısı gereği ticarî işletme, cebri icra hukukunda alacaklıların ilk müracaat edeceği malvarlığı unsurudur. Alacaklıların borçluya ait mal veya hakların paraya çevrilmesi sonucu tatmin edilmesi, cebri icra hukukuna hâkim olan genel bir ilkedir. Ticarî işletmenin cebri icra hukukunda paraya çevrilmesi, kapsamında bulunan mal veya hakların niteliği ve çeşitliliği gözetildiğinde ayrı bir önem taşımaktadır. Ticarî işletmeye özgülenen mal veya hakların ayrı ayrı paraya çevrilmesi, bu mal veya hakların parçalanmasına sebep olacağından, işletme faaliyetinin sona ermesine yol açar. Ticarî işletme faaliyetinin devamlılığının zedelenmesi, alacaklı ve borçlu menfaatlerini doğrudan etkilediği gibi ekonomik, sosyal ve toplumsal bir kısım olumsuz etkileri de beraberinde getirir. Bu nedenle, cebri icra prosedürleri içerisinde ticarî işletme bütünlüğünün bozulmaması büyük önem arz eder. Ticarî işletmenin cebri icra yoluyla bir bütün hâlinde paraya çevrilmesi, işletmeye özgülenen mal veya hakların bütünlüğünün bozulmasının önüne geçerek, faaliyetin devamlılığını sağlayan bir paraya çevirme şekli olarak karşımıza çıkmaktadır. Bunun yanında, ticarî işletmenin bir bütün hâlinde paraya çevrilmesi ile ayrı ayrı paraya çevirmeye nazaran daha yüksek gelir elde edilir. Çalışmamızda, öncelikle, ticarî işletmenin bir bütün hâlinde paraya çevrilmesi açısından karşılaştırmalı hukuk sistemlerinde yer alan bazı düzenlemeler incelenmiştir. Daha sonra, ticarî işletmenin bir bütün hâlinde paraya çevrilmesinin İcra ve İflâs Kanunu'nda yer alan her bir paraya çevirme türü açısından durumu ve ticarî işletmenin bir bütün hâlinde paraya çevrilmesinin yerine getirilme usulü ile paraya çevirmenin etki ve sonuçları ortaya konulmaya çalışılmıştır. [...] A commercial enterprise has the character of a comprehensive organization with all the elements of assets specific to it, and it offers a commercial and economic integrity. A commercial enterprise, due to its structure that is specific to a commercial purpose and offers integrity, is perhaps the most valuable of the elements of the merchant's assets. Due to this structure, a commercial enterprise is the first asset element that creditors will apply for in forced execution law. The satisfaction of creditors as a result of the conversion of the debtor's goods or rights into money is a general principle that dominates the enforcement law. The conversion of a commercial enterprise into money in compulsory enforcement law is of particular importance when the nature and diversity of the goods or rights covered by it are taken into account. The conversion of goods or rights specific to the commercial enterprise into money separately leads to the termination of the business activity, as this will lead to the fragmentation of these goods or rights. Damage to the continuity of commercial business activity directly affects the interests of creditors and debtors, as well as brings with it some negative economic, social and social effects. For this reason, it is of great importance that the integrity of the commercial enterprise is not disrupted within the forced execution procedures. The conversion of a commercial enterprise into money as a whole through forced execution appears as a form of conversion into money that ensures the continuity of activity by preventing the deterioration of the integrity of the goods or rights specific to the enterprise. In addition, a higher income is obtained by converting the commercial enterprise into money as a whole than by converting it into money separately. In our study, first of all, some regulations in comparative legal systems have been examined in terms of the conversion of commercial enterprise into money as a whole. Subsequently, the situation of the conversion of the commercial enterprise into money as a whole in terms of each type of conversion contained in the Execution and Bankruptcy Code, as well as the procedure for performing the conversion of the commercial enterprise into money as a whole, as well as the effects and consequences of the conversion into money have been tried to be revealed.

International law is a robust system designed to unite world governments in an effort to, inter alia, cease human rights violations and hold those who commit them accountable. As it currently stands, and by its own design, the international human rights legal regime focuses on and applies only to state actors, meaning that violations committed by non-state actors, such as multinational corporations (MNCs), are seemingly conducted with impunity inside this space. Multinational corporations are powerful international players that have undoubtably fostered a significant role in reducing global barriers. By their very nature, they are far more mobile than states, allowing them to evade domestic power and regulatory schemes by detaching from their home state and relocating to a host state with weaker oversight and/or enforcement powers. Simply stated: even though MNCs have better financing, heightened mobility, and a disproportionate amount of influence when compared to world states, they operate with less global accountability. Commercial sexual exploitation of children (CSEC) is a fundamental violation of children’s rights. It consists of sexual abuse by the adult and remuneration in cash or kind to the child or a third person or persons. The child is treated as a sexual object and as a commercial object. Multinational corporations have been implicated in CSEC through acts of omission and commission. And despite the fact that much international law has been drafted to protect children around the world from CSEC—most notably the United Nations Convention on the Rights of the Child and its Optional Protocols—the numbers of children who have been emotionally and physically harmed by and through MNC conduct has only increased in the past decade. There have been numerous efforts by international organizations to address the challenges when regulating and monitoring human rights violations by MNCs. States, civil society organizations, and the private sector itself have also attempted to address these human rights violations through domestic law, modifying international law principles, and with civil regulation. Obstacles exist in the effectiveness of each of these approaches, leaving children at risk with no single effective strategy to combat and address rights violations by MNCs. The dissertation conducts a review of the current landscape of child law, through the lens of corporate accountability for CSEC. Then, it suggests a new alternative, putting forward an international solution to an international problem.

Le bail à usage professionnel est un contrat nommé de l'Organisation pour l'Harmonisation en Afrique du Droit des Affaires (OHADA). Ce contrat est une figure apparentée au bail commercial dont il portait d'ailleurs le nom avant la réforme de 2010. Le bail commercial lui-même s'est historiquement détaché du contrat de louage des choses prévu dans le Code civil de 1804 pour répondre aux exigences des mutations sociales et économiques du premier quart du XXᵉ siècle en Europe. Le bail à usage professionnel se pose donc comme une forme d'arrangement contractuel entre une tradition assumée et une modernité voulue. C'est de cet arrangement qu'a surgi le besoin de s'interroger sur la logique qui le sous-tend pour découvrir s'il existe un objectif poursuivi par le législateur et s'il existe, dans quelle mesure l'ensemble de la règlementation et l'interprétation qu'en fait le juge sont cohérents avec l'objectif visé. Le postulat qui préside à cette étude c'est que les règles de droit ont une raison d'être et une histoire qui obéissent idéalement à la finalité impulsée par ceux qui les appellent à l'existence. Pour les fins d'une telle investigation, l'analyse économique du droit (AED) et le pragmatisme juridique ont permis de dégager un double objectif au bail à usage professionnel. Il correspond à la fois à un ratio legis, c'est-à-dire à la politique juridique du législateur et à un ratio juris, c'est-à-dire à une justice désirable inhérente à l'esprit du contrat. L'étude pose que l'un des objectifs poursuivis par le bail est la protection, non pas tant d'une partie faible ni même d'un fonds de commerce, mais de toute activité économique qu'abrite le local loué. Ce projet permet de rendre compte des règles qui régissent le bail comme des mécanismes de sécurisation de l'espace et du temps de jouissance donnés au locataire. À la lumière de cette finalité, il apparaît que la valorisation économique voulue est restée inachevée avec le traitement partial réservé à l'activité de l'entreprenant. Si le premier objectif du bail consiste en la protection de l'activité économique, le second concerne la protection des acteurs économiques eux-mêmes. Après avoir établi que le bail correspond à ce que la littérature économique appelle actif spécifique, il apparait que la formation et l'exécution de ce contrat constituent une occasion propice aux comportements opportunistes des parties prenantes. La thèse propose une synthèse de la notion d'opportunisme et suggère une lecture de la seconde partie des règles sur le bail comme autant de mécanismes de prévention et de sanctions de comportements opportunistes.