Bibliographie sélective OHADA

This paper investigates the recent performance of Nigeria towards Africa’s regional integration as a major power in Africa. The main objective of the research is to determine the extent of Nigeria’s commitment to the realization of the African Union’s vision of becoming a fully integrated, prosperous and peaceful Africa; and a dynamic force at the global level. Since her independence in 1960, Nigeria has been widely acknowledged as a leading power in Africa (The Giant of Africa) by several studies because of its preponderant political, economic and militarily power; influence; and benevolent contributions regarding to the liberation and progress of Africa. However, there are hardly substantive assessments of its recent performance towards Africa’s integration. The study adopts the Hegemonic Stability Theory; and descriptive analysis method to analyze data obtained from secondary sources. Analysis of the 2016 and 2019 Regional Integration Index (ARII) reports covering the period from 2010-2019 reveals that Nigeria has performed poorly towards the continent’s integration among its peers, both at the continental and sub-regional levels. The paper concludes that Nigeria’s poor performance would significantly slow the acceleration of Africa’s integration; and the country risks losing its leadership position in Africa to its rivals, especially South Africa. It recommends that the Nigerian government should take deliberate steps in formulating and implementing policies that would improve its performance across the five dimensions of the regional integration; and it should strengthen its commitment to consolidate its leadership position in Africa, and motivate smaller countries to contribute their best.

The paper is an investigation of the challenges of regional integration in Africa and their effects on the implementation of the African Continental Free Trade Area (AfCFTA) policy. The major objective of the paper is to proffer solutions to the challenges for the effective actualization of the policy. The assumptions of the neo-liberal theory were used to support the AfCFTA initiative to promote economic growth and development in Africa. The data used to advance the argument were obtained from secondary sources of data collection. The study finds that language barrier, multiple currencies, porosity of borders, foreign interference, political instability and insecurity, poor human development, over-lapping of membership of sub-regional organizations, poor state of infrastructure, and state-centric nature of integration initiatives are some of the core challenges hindering the effective execution of the AfCFTA policy. The study recommends that the African Union (AU) should intensify effort at realizing a single currency policy for Africa; design comprehensive regional security architecture to include high technological surveillance, joint air and ground border patrol among member states of Regional Economic Communities (RECs) to address trans-border crimes and insecurity. There should also be institutionalization of counterpart funding among AU member-states for infrastructural development; and encouragement of private and civil society participation in the integration initiative, among others. In concludes that if the challenges identified are not effectively addressed, it will be very difficult for the AU to successfully realize the objectives of the AfCFTA policy.

Africa is indeed a continent blessed with an abundance of natural resources, ranging from valuable minerals like gold, diamonds, copper, and oil. These resources hold immense potential for fostering economic growth and development across the continent. However, Africa continues to grapple with extreme poverty and underdevelopment, with corruption being identified as a major impediment to progress. This paper focuses on the pervasive issue of corruption in Africa, with Nigeria, Uganda, and Zimbabwe as case studies. The research employs a descriptive and analytical method of historical research, grounded in the Prebendal Theory as its theoretical framework. The findings of this study reveal the staggering impact of corruption on Africa's development, with annual losses of approximately $60 to $100 billion due to illicit financial flows. These flows divert resources away from political and socio-economic advancement, exacerbating widespread impoverishment. In conclusion, the paper underscores the corrosive effect of corruption on Africa's development and offers several recommendations to address this issue. These include promoting merit-based leadership selection, enforcing stronger legal actions against corruption, empowering anti-corruption agencies, engaging citizens and civil society in the fight against corruption, and strengthening the rule of law and judicial independence. These recommendations aim to pave the way for a more transparent and accountable future in Africa.

Cet article se penche sur la qualité de l'information comptable dans les entreprises de la République Démocratique du Congo (RDC) et explore les perceptions des experts comptables et des financiers à ce sujet. L'objectif principal de l'étude est d'évaluer la qualité de l'information comptable produite par les entreprises congolaises et de comprendre comment cette information est perçue par les parties prenantes clés. La méthodologie de l'étude repose sur une enquête menée auprès d'experts comptables et de financiers en vue de recueillir leurs appréciations sur les différents items du questionnaire composé notamment des items ayant trait aux caractéristiques de l’entreprises, ceux ayant trait à la situation économique de l’entreprises, ceux se rapportant à la situation financière de l’entreprise, les items sur les perspectives de développement et les prévisions de l’entreprises mais aussi en dernier, les items portant sur les informations segmentées. L’observation du résultat obtenu de la perception des experts comptables et financiers nous a conduit à regrouper les items en deux catégories explicitées ci-après, cette démarche étant volontaire. 1. Un groupe d’items pour lesquels les experts comptables et financiers ont une perception commune de l’importance de l’item. La moyenne est de 1 à 2 (plus de 1 et moins de 2) ; 2. Un groupe d’items pour lesquels les experts et les financiers donnent moins d’importance à l’item par rapport au premier groupe. La classification de ce groupe dépend de la moyenne obtenue (entre 2 et 2,5).

La declaración de concurso de una empresa no solo va a afectar al deudor concursado, pues tal calificación también tiene un efecto directo sobre los trabajadores. Sobre todo, si en el seno de un procedimiento concursal, para salvar la continuidad de la actividad empresarial, se decide adoptar alguna medida de reestructuración, tal y como pueden ser las modificaciones sustanciales de las condiciones de trabajo, el traslado, el despido, la suspensión de contratos o la reducción de jornada por causas económicas, técnicas, organizativas o de producción. Las decisiones que sobre cualquier de éstas se tomen pueden dar lugar a conflictos que tienen que solucionarse mientras el proceso judicial sigue su curso. Por ello, el legislador ha incorporado la mediación y el arbitraje en la norma mercantil como vías de solución extrajudicial de tales conflictos. Se trata de una fórmula jurídica no exenta de interrogantes, relacionados en este caso con aspectos como, la norma aplicable a tales mecanismos de solución extrajudicial, la incorporación de la solución al auto o el modo en el que impugnar el acuerdo o el laudo en materia laboral. The declaration of insolvency of a company will not only affect the insolvent debtor, as such a classification also has a direct effect on the employees. Particularly if, within the context of an insolvency procedure, in order to save the continuity of the business activity, it is decided to adopt any restructuring measure, such as substantial modifications to working conditions, relocation, dismissal, suspension of contracts or reduction of working hours for economic, technical, organisational or production reasons. The decisions taken on any of these may give rise to conflicts that have to be resolved while the judicial process is still underway. For this reason, the legislator has incorporated mediation and arbitration into commercial law as a means of extrajudicial settlement of such disputes. This is a legal formula that is not free of questions, related in this case to aspects such as the rule applicable to such out-of-court settlement mechanisms, the incorporation of the solution into the or-der or the way in which to challenge the agreement or award in labour matters.

Les compagnies aériennes sont des acteurs importants du transport aérien. Fort de cela, les autorités ivoiriennes ont entrepris d’en créer une au lendemain de l’indépendance dans le but d’assurer la desserte du territoire. C’est ainsi qu’en 1963, voit le jour Air Ivoire. Cette compagnie aérienne sera par la suite remplacée par la Nouvelle Air Ivoire en 1999. Air Côte d’Ivoire succédera à cette dernière en 2012. L’objectif de cette étude est d’analyser l’impact de ces compagnies aériennes sur le développement du transport aérien domestique en Côte d’Ivoire. L’atteinte de cet objectif a nécessité des investigations de terrain. Mais au préalable, une recherche documentaire s’est avérée nécessaire. Au sortir de toutes ces recherches, l’étude révèle que la faillite d’Air Ivoire et la priorité accordée aux vols régionaux et internationaux par la Nouvelle Air Ivoire et Air Côte d’Ivoire, impactent négativement le développement du transport aérien domestique en Côte d’Ivoire.

Les propriétés-sûretés et les procédures collectives sont deux techniques juridiques aux finalités parfois antagoniques. Alors que les premières ont pour finalité de protéger le créancier contre l’insolvabilité du débiteur, les secondes ont pour fonction de traiter de cette insolvabilité même au prix d’une certaine entorse aux droits des créanciers. Or, de l’analyse, au-delà de l’antagonisme, les propriétés-sûretés et les procédures collectives semblent se compléter, permettant aux premières, de contribuer par l’alchimie d’une meilleure coordination à mieux apporter les réponses idoines aux secondes dans leur finalité de sauvetage de l’entreprise malade de ses dettes. C’est cette systématisation de la coordination salvatrice entre propriété-sûreté et procédures collectives que la présente étude tente de mettre en lumière. Security interests and insolvency proceedings are two legal techniques with sometimes conflicting aims. While the former are designed to protect creditors against debtor insolvency, the latter are designed to deal with insolvency, even at the cost of infringing creditors' rights. Yet, beyond their antagonistic relationship, security interests and collective procedures seem to complement each other, enabling the former to contribute, through the alchemy of better coordination, to providing the appropriate responses to the latter in their quest to rescue a debt ridden company. It is this systematization of the life-saving coordination between property security and collective proceedings that the present study seeks to highlight.

This study addresses the effects of the adoption of IFRS 16 on the passenger air transport sector. With practical effects for financial years beginning on or after 1 January 2019, IFRS 16 established the standardisation of a single accounting modelfor all leases, whether operating or financial. With this new adoption, IFRS 16 aims to increase the transparency and quality of the information that is presented in the financial statements for the most diverse stakeholders. This study aimed to assess the effects of adopting this new international standard in a specific sector and to identify whether the changes in some of the financial indicators are felt in the same way by all companies, this being the main focus of this study. Based on a sample of 12 airlines from various countries in Europe and South America, the financial indicators were interpreted by analysing the reports and accounts before and after the application of IFRS 16. The main conclusions obtained are: i) the adoption of IFRS 16 led to an increase in assets, liabilities and EBITDA, however in different proportions for each of these items; ii) companies with negative equity and, therefore, with greater risks of bankruptcy or greater information asymmetry, tend to resort more to leasing as a way of financing their assets; iii) the financial autonomy and solvency ratios showed significant variations for companies that resort more to operating leasing.

Choice of law is a perplexing concept due to the importance of party autonomy, the diversity of connecting factors, and the variety of different contractual issues. The problem of choosing a governing law is complicated in consumer contracts by industrialised mechanisms depriving consumers of negotiation rights. The core mandate of the African Continental Free Trade Area (AfCFTA) is to establish a single market for goods and services associated with the free movement of legal persons for economic integration. This objective requires a harmonised consumer protection policy to resolve the diverse consumer protection regimes applicable in state parties within AfCFTA member states. This policy should provide suitable consumer protection mechanisms generally and in the context of choice of law specifically. Implementing a draft competition policy bestows a legitimate mandate on the AfCFTA to negotiate a continental framework on consumer protection as both fields of law complement each other to safeguard consumer rights in cross-border trade. This article argues the dynamics of providing adequate choice of law rules on consumer contracts to inform suitable mechanisms on consumer interest within the AfCFTA. The article discusses the abuse of choice of law clauses in consumer contracts, affecting consumers’ rights in cross-border contracts within the AfCFTA. It suggests a harmonised consumer protection policy to regulate and mitigate these clauses. The article also examines trends in Global North jurisdictions like the European Union to inform a context-specific institutional framework for the AfCFTA’s choice of law rules.

La comptabilité environnementale (CE) se présente comme un nouveau défi à relever par les professionnels comptables avec comme objectif, de compléter la comptabilité financière par la mise sur un pied d’égalité les performances environnementales et sociales de l’entreprise. C’est une vision d’innovation internationale, sujet polémique dont la base conceptuelle reste encore à définir et à normaliser. Le but de cet article est de relever l'implication des professionnels comptables dans le domaine de la CE, sur les moyens auxquelles ils ont recours pour construire une compétence, et sur leurs aptitudes à mobiliser des partenaires dans ce domaine. Sur la base d’une étude qualitative à partir d’un échantillon de 16 entreprises, trois techniques de CE et deux formes d’engagement du professionnel comptable ont été identifiées. Il s’agit de la comptabilisation de l'emploi de l'énergie, de l’élaboration des budgets environnementaux, et de l’évaluation d'investissement environnemental. Concernant les formes d’engagement du professionnel comptable, nous avons identifié la divulgation des informations environnementales et, la comptabilisation des coûts environnementaux. Ainsi, une normalisation de la CE devrait contraindre les professionnels comptables à se soucier des activités reliées à la CE dans l’établissement des états financiers et tout autre modèle de rapport.

South Africa's controlled foreign company ("CFC") rules were enacted more than two decades ago before most of today's business models existed. These are anti-avoidance rules that ensure the South African taxation of profits diverted offshore by South African residents. In terms of the CFC rules, the profits of a non-resident company may also be subject to tax in South Africa at the hands of its South African resident shareholder if such non-resident company is considered to be a CFC. Advances in technology developments and the use of information communication and technology ("ICT") have given rise to what is referred to as the digital economy. The term refers to economic activities hinged on the use of ICT and the internet. Digitalisation has made it possible for a business to carry on economic activity without the need for a multitude of offices, staff, equipment, and other resources. As a result, new business models like Uber and Shien have emerged. This paper argues that the current South African CFC rules have not kept pace with these new business models and do not effectively regulate the new business models and the digital economy. This paper recommends that the CFC rules be updated to address the digital economy and new business models by amending the rules, incorporating the provisions of Electronic Communications and Transactions Act 25 of 2002 into the rules, using country-by-country reporting, and even considering implementing a regime alternative to CFC rules.

International investment agreements employ dispute settlement procedures that differ markedly from their counterparts in trade agreements. A prominent and controversial difference arises with respect to the issue of “standing”: Who has the right to complain to adjudicators about a violation of the agreement? While trade agreements limit standing to the member governments (state-to-state dispute settlement), investment agreements routinely extend standing to private investors as well (investor-state dispute settlement). We develop parallel models of trade and investment agreements and employ them to study this difference. We find that the difference in standing between trade and investment agreements can be understood as deriving from the fundamentally different problems that these agreements are designed to solve. Our analysis also identifies some important qualifications to the case for including investor-state dispute settlement provisions in investment agreements, thereby offering a potential explanation for the strong political controversy associated with these provisions.

Reconstruction of dispute resolution law between importers and exporters from an international law perspective. The purpose of this study is to analyze: 1) How does the law of dispute resolution between importers and exporters perspective international law? 2) How is the implementation of the recommendations of the dispute resolution bodies of the World Trade Organization from an international law perspective? The research method used is normative juridical with a statutory approach, concept approach, and case studies. The results showed that: 1) Import export is a series of company activities that begin with an agreement. The agreement is the result of previous activities carried out by exporters and importers, namely in the form of supply and demand. The agreement is poured into a sales contract which is an agreement between exporters and importers to trade goods in accordance with mutually agreed conditions and each party binds itself to carry out all obligations incurred. 2) The series of processes undertaken in dispute settlement at the WTO consist of 4 processes, including: Mandatory Consultation between disputing parties to reach a settlement approved by the parties, Application for the establishment of a Panel, the Appellate Body, and the implementation and implementation of recommendations and provisions endorsed by the DSB.

Dans la période récente, de nombreuses précisions viennent affermir le régime procédural des recours portés devant le juge français du contrôle. Ainsi, de l’article 1520 du Code de procédure civile qui ne liste que les griefs portant sur la sentence arbitrale elle-même, et qui autorise donc à se prévaloir des moyens d’irrecevabilité de la requête d’exequatur (Cass. 1re civ., 13 avril 2023, n° 21- 50053). Ainsi encore, de l’irrecevabilité du recours en annulation qui n’emporte pas exequatur de la sentence arbitrale (Cass. 1re civ., 7 juin 2023, n° 22-12757). On notera également les arrêts nombreux portant sur le régime de la convention d’arbitrage, et partant de la compétence arbitrale. Enfin, l’arrêt rendu par la Cour de Strasbourg dans l’affaire Semenya (CEDH, 11 juill. 2023, n° 10934/21, Semenya c/ Suisse) montre que le contrôle des droits fondamentaux devra être mené de manière scrupuleuse par le juge de l’annulation, et ce, même si la situation litigieuse ne présentait guère de liens avec les États parties à la CEDH.

This article examines the various regional and supranational organisations of emerging countries that could benefit from a codification of private international law rules. They include the Organisation for the Harmonisation of Business Law in Africa (OHADA), the African Union (AU) and the Association of Southeast Asian Nations (ASEAN). In addition, the article analyses the envisaged instruments that may be especially relevant in the context of the abovementioned organisations. These include the Preliminary Draft Uniform Act on the Law of Obligations in the OHADA Region, the proposed African Principles on the Law Applicable to International Commercial Contracts and the Asian Principles of Private International Law. More specifically, the article focusses on the provisions regarding the determination of the law applicable, particularly those rules relating to a tacit choice of law in international commercial contracts.

Cet article analyse le dispositif de normalisation comptable dans la zone Ohada en le comparant aux formes dominantes existantes, la forme « comité d'experts » et la forme « représentant des parties prenantes ». Cette étude basée sur une étude documentaire permet de mettre en évidence les principaux traits caractéristiques de la normalisation comptable dans la zone Ohada afin de faire des recommandations normatives. Dans l'Ohada, le dispositif de normalisation présente les principaux traits suivants : une normalisation interétatique par un comité d'experts, placé sous la tutelle des pouvoirs publics ; une normalisation à partir d'un plan comptable qui inclut un cadre conceptuel explicite ; le plan comptable est une annexe à la loi comptable. Nous recommandons l'inclusion des différentes parties prenantes afin d'accroitre la légitimité politique de la CNC Ohada, un normalisateur interétatique.

The study aims to find out how the provisions of the law are in violation of brand rights to nongender products and their protective forms, as well as how legal efforts should be made in violation of their laws. Legal protection for legitimate brands' owners is regulated within brand laws intended to give their owners exclusive rights. Legal measures that rights holders can make on broken brands can be made either by civil law or criminal law. Indonesia's brand registration system is a constituent system, and it is recommended that all efforts be quick to register a trademark or service brand for the creditor of intellectual property rights. The holding of a brand would be wise to appeal to the court immediately if there is any indication that a brand offense is committed by another and the cost is not greater.

This article argues for a fundamental raison d'être reconceptualization of international investment law (IIL) through Martha Fineman's 'vulnerability theory'. The theory helps identify the structural sources of IIL's shortcomings, whilst philosophically challenging the one-sided view that foreign investors are entitled to protections, but are free from obligations vis-à-vis the communities affected by their undertakings. Emphasizing the productive power of the state to take positive action that acknowledges ordinary citizens' embeddedness within, and dependence upon, surrounding structures, the vulnerability theory challenges the hegemonic perception of the state as a source of danger - a view which has hitherto undermined both the potency and the enforceability of investor obligations. Used as a heuristic device in studying both IIL's existing structures and the potential avenues for reimagining it, Fineman's theory not only shines a novel light on the foundational premises of IIL, but also grants theoretical traction to existing ideas about improving the system.

The interpretation of treaties is particularly important in the field of treaty law, as in most cases it is not possible to apply treaties without their interpretation. In addition to the text and context of the treaty, the relevant rules of international law, including the general principles of law, can play an important role in the interpretation of treaties. A treaty is a creation of the international legal system, and its interpretation and implementation should be carried out within the context of the legal system that governs it. The main question to which this research intends to answer is: What is the position of general principles of law in the interpretation of treaties? It seems that the use of general principles of law in the interpretation of treaties can reduce the potential fragmentation of international law and promote its coherence. In this research, by using library sources, international documents and international judicial decisions and arbitration awards and using a descriptive-analytical method, the position of general principles of law in the interpretation of treaties will be examined.

Le droit communautaire de l’OHADA prévoit un ensemble de règles propres à la restructuration d’entreprise qui peut prendre la forme d’une fusion, d’une scission ou d’un apport partiel d’actif. Ces opérations entraînent, pour la plupart, la dissolution sans liquidation des sociétés qui disparaissent, la transmission universelle de leur patrimoine aux sociétés bénéficiaires ainsi que l’acquisition par les associés des sociétés qui disparaissent, de la qualité d’associés des sociétés bénéficiaires. En principe, les conséquences fiscales applicables sont celles de la cessation d’entreprise, avec un coût fiscal dissuasif. Afin d’alléger les conséquences fiscales de telles opérations, il a été mis en place un régime fiscal de faveur propre à permettre la prise en compte du caractère intercalaire de telles opérations en leur faisant bénéficier d’une neutralité fiscale. OHADA Community law provides for a set of rules specific to the restructuring of a company which may take the form of a merger, a division, or a partial contribution of assets. These operations lead, for the most part, to the dissolution without liquidation of the companies that disappear, the universal transfer of their assets to the beneficiary companies and the acquisition by the members of the companies that disappear of the status of partners of the beneficiary companies. In principle, the applicable tax consequences are those of the cessation of business, with a dissuasive tax cost. To reduce the tax consequences of such transactions, a favorable tax regime has been set up to allow the intercalary nature of such transactions to be considered by allowing them to benefit from fiscal neutrality.