Bibliographie sélective OHADA

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

No abstract available.

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

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.

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

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.

This thesis seeks to resolve the ambiguities surrounding the use of the unfair labour practice relating to the provision of “benefits” as a dispute resolution mechanism in South African labour law. This mechanism has been plagued with uncertainty, primar-ily because of the lack of a statutory definition of benefits. Evidently, the interpretation and application of benefits have been left to the courts, resulting in two diverse ap-proaches being endorsed. The first one sought to confer a narrow connotation on ben-efits, the rationale being to separate benefits from the definition of “remuneration”. It further sought to limit the use of this unfair labour practice to instances where the benefit claimed was exclusively provided for ex contractu or ex lege. The primary ob-jective was to protect the divide between disputes of right and disputes of interest, a distinction that is recognised and encouraged in our law. The second approach was one that fostered an expansive interpretation of the term, deeming it to be part of re-muneration. Needless to say it resulted in countless items being subject to determina-tion as benefit disputes. Furthermore, it extended benefits beyond those rooted in con-tract or legislation, including those granted or offered subject to the exercise of mana-gerial discretion. The supplementary challenges firstly relate to the absence of statutory direction on the standards of fairness to be applied in evaluating employer conduct. Secondly, the judiciary has provided opportunities for employees to utilise recourse other than the unfair labour practice provisions to address benefit disputes. Such leeway comes in the form of contractual recourse as well as the ability to institute strike action. In search of solutions to the problems identified above, the study explores and anal-yses the history of the unfair labour practice concept. Thereafter, an extensive exam-ination of the developments in this area of the law is undertaken. This includes a com-prehensive analysis of legislation, case law and academic writings. Having docu-mented and analysed the South African position both pre- and post-democracy, the study critically evaluates these sources of law. The study further involves a diagnostic assessment of international legal instruments and foreign law in order to extract best practices. The conclusions reached are, firstly, that an expansive interpretation of benefits is warranted. This is in line with a purposive interpretation of the LRA, which promotes the constitutional right to fair labour practices and international law. This study there-fore proposes a wide-ranging definition of the term benefits. Secondly, standards of substantive and procedural fairness have been found to be applicable in evaluating employer conduct. As such, fairness guidelines based on these standards have been developed. Thirdly, in respect of the alternate avenues available to resolve benefit disputes, it has been found that although there are strong indicators that point to a conclusion that contractual recourse has been supplanted by statutory recourse, such a finding cannot be definitively made. Furthermore, section 64(4) as it stands provides for the right to strike over unilateral changes to terms and conditions of employment, which includes unilateral changes to pre-existing benefits. However, the judiciary can limit the use of this section in benefit disputes by prioritising the substance of the dis-pute over its form. This thesis ultimately proposes the incorporation of a Code of Good Practice into the LRA. The Code of Good Practice: Benefits adopts the principal research findings of this study. It encourages the enforcement of benefit disputes through the dispute res-olution institutions set up by the LRA. The adoption of this Code (The Code of Good Practice: Benefits) will bring certitude to this field of labour law.

A priori, l’Union africaine, avec son programme pour le développement de l’Afrique connu sous le nom de NEPAD, peut être considérée comme un « moulin à prières ». Ce, en raison de nombreux documents internationaux adoptés à l’échelle régionale africaine, et de l’étroite marge de manoeuvre qu’a l’Union africaine pour trouver des solutions durables aux crises économiques et sociales qui secouent l’Afrique. Crises ayant des incidences sur l’environnement. En effet, depuis l’avènement de l’Union africaine, le développement durable est devenu dans les textes le principe directeur du processus d’intégration africaine. Cette étude analyse les efforts de l’Union africaine en vue de l’effectivité des normes du développement durable en Afrique, ainsi que la contribution de l’Afrique à l’évolution du droit international. L’analyse de l’effectivité des normes de développement durable à l’échelle régionale africaine s’est faite en deux étapes. Premièrement, on a analysé la positivité des normes africaines de développement durable dans l’ordre juridique africain au regard des standards internationaux en la matière. Deuxièmement, on a analysé la mise en oeuvre régionale des normes africaines de développement durable au regard des prescriptions des standards internationaux en la matière. Audelà de la priorisation de l’économique et du social, la façon dont l’Union africaine concilie les trois piliers du développement durable a été mise en relief. Ce travail contribue à mettre en lumière l’approche juridique de l’Union africaine vis-à-vis du développement durable, et montre comment ce concept se matérialise d’une façon particulière en Afrique. Elle analyse, d’une part, les initiatives de l’Union africaine pour traduire dans les faits les trois piliers du développement durable. Et, d’autre part, les obligations que l’Union africaine impose à ses États membres pour mettre en oeuvre ces piliers. Cette étude est également destinée à favoriser la compréhension de l’évolution de la notion de développement, de droit au développement, de développement durable, et elle met en évidence le lien entre le droit et le développement. Enfin, ce travail contribue à mettre en exergue les avancées du droit international sur la remise en cause de la notion de droit subjectif et la consécration de l’existence des « droits sans sujet » en droit international public, à travers le concept de développement durable.

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

Illegal workers have been and continue to be the most vulnerable category of employees in the labour market, the reason for this is the invalidity of their employment contract due to illegality. For the longest time, the Labour Relations Act (hereinafter the LRA) has not been able to afford these workers protection because they did not fall within the ambit of the legal definition of ‘employee’ and the Act only recognises employees as holders of the rights provided for under the LRA. As a result of the Act not being able to protect these workers, they have become victims of exploitation and vicious abuse in the hands of their employers, making them vulnerable in their employment relationship. The law concerning illegal workers has since changed. Courts have found that these workers are in fact employees for the purposes of the LRA, and that, for an employment relationship to exist there need not be a valid employment contract in existence. An employment relationship may take various forms and the goal that the Labour Relations Act seeks to achieve is to protect those employees who find themselves vulnerable as a result of the illegality of their employment contract. It has also been argued that the law aims mostly at penalising the employer rather than the employee who is economically and socially weaker than the employer, therefore, courts have found that the Labour Relations Act should be interpreted in a manner that is consistent with the Constitution of the Republic of South Africa (hereinafter the Constitution) which requires a wider interpretation of who may be afforded the right to fair labour practices.

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

No abstract provided.

Les intérêts des actionnaires et des créanciers sont moins antagonistes qu’ils ne le paraissent en dépit des différences qui les caractérisant. Les premiers n’existent pas sans les seconds et vice-versa. Cette réflexion démontre que seule leur protection concurrente constitue le soubassement de leur cohabitation fructueuse. Cette analyse explicite les mécanismes juridiques qui permettent d’assurer une cohabitation « pacifique » des intérêts des acteurs principaux de la société anonyme. Elle décortique les textes sous étude et nourrit la critique doctrinale aux riches commentaires pouvant provoquer leur relecture par les décideurs. Par ricochet, l’étude contribue à éclaircir des principes dont la compréhension garantit le maintien de l’exploitation et la viabilité financière de la société anonyme. Pour illustrer ces développements, l’analyse se sert d’une comparaison des dispositions de l’Acte uniforme de l’OHADA portant sur le droit des sociétés commerciales et groupement d’intérêt économique et du Code burundais des sociétés privées et à participation publique.