Bibliographie sélective OHADA

O objetivo do trabalho foi identificar tendências de investigações científicas, publicadas no período de 2008 a 2020, sobre a aplicação das International Financial Reporting Standards (IFRS) nos países africanos. Por meio de uma revisão da literatura, foram analisados, em particular, os tópicos abordados, motivos e teorias aplicadas nos estudos. As fontes de recolha de dados foram as bases de dados da Emerald Insiht e Sience Direct. A amostra consiste em 31 artigos extraídos das revistas internacionais de contabilidade que publicaram sobre a adoção, compliance e consequências das IFRS no continente africano. Ainda que tenham ocorrido numerosas variações na aplicação dos normativos internacionais, principalmente relacionados à conformidade, a maioria dos países africanos tem adotado às normas IFRS. No entanto, mesmo que a maioria tenha prolongado a implementação das IFRS, os resultados apontam que a adoção das mesmas gera criação de vantagens competitivas e integração para os mercados globais. Concluiu-se que: (i) a regulamentação institucional limita a aplicação das IFRS na África; (ii) as práticas contábeis são influenciadas pelos ambientes externos e internos da organização institucional; (iii) elas devem ser baseadas em decisões racionais e nas crenças das instituições. Por fim, os achados apontam as influências culturais como justificativas da forma escalonada de como os países do mundo, não somente africanos, vem adotando às normas IFRS.

This study analyzes intellectual property rights disputes between PSGlow and MSGlow in terms of Law no. 20 of 2016 concerning Trademarks and Geographical Indications (analysis of case decision number: 2/pdt.sus.HKI/Merek/2022/pn.niaga Sby) which aims to explain and analyze the basic considerations of Surabaya Commercial Court judges in accepting lawsuits, explaining and analyzing how is the legal protection of trademarks that have been registered based on Law No. 20 of 2016 concerning Trademarks and Geographical Indications, explaining and analyzing whether there is an element of passing off between PS Glow and MS Glow based on Case Decision Number: 2/Pdt.Sus.HKI /Merek/2022/PN. Niaga Sby.The legal materials in this research are primary, secondary, and tertiary legal materials using normative research methods.The basis for consideration is that a lawsuit was filed from PS Glow for the use of the brand without rights against MS Glow. and legal protection for brands that have been registered under Law no. 20 of 2016 concerning Marks and Geographical Indications, namely that the penalties that will be imposed on these counterfeiters can be in the form of imprisonment, imprisonment and fines, as referred to in articles 100 to 102 of Law No. 20 of 2016 concerning Marks and Geographical Indications. and between PS Glow and MS Glow there is no element of passing off based on Case Decision Number: 2/Pdt.Sus.HKI/Merek/2022/PN.Niaga Sby, because the MS Glow brand registers its brand in HAKI in class 32 with the classification of powdered drinks and PS Glow registered their brand on Intellectual Property Rights in class 3 with a cosmetic classification.

The processes by which a model of social regulation channels its way of resolving conflicts make the strength of its conflict resolution system. Court justice has lost its exemplary function. The crisis of effectiveness and the crisis of legitimacy that the processual mode of dispute resolution is undergoing in our States, make it a justice system that is considered to have broken down. The need for justice thus directly raises the question of social regulation, the relevant model of social regulation. The call for a ‘right to sue’ open to the system of alternative dispute resolution rather than restrictively to the judiciary to resolve disagreements is the spearhead of the combinatorial approach to the administration of conflicts, the ferment of a plural approach to access to justice. Has Cameroonian law begun to renew its vision of the right to take legal action? Does it renew the dominant classical approach to the system of social regulation? The study notes the global and integral recognition of the alternative dispute resolution system, another, less contentious, way of dealing with disputes, the emergence within the traditional dispute resolution system of a right to amicable dispute resolution, but in an embryonic state. It then poses, in a prospective approach, the need for a unitary and global approach to private justice as challenges to be met to ensure the quality of this form of justice.

يعتبر الإستثمار من أهم العوامل المساعدة في عملية تطوير إقتصاديات الدول وتنميتها تكنولوجيا، لذلك يجب على الدولة المضيفة أن تحقق مناخاً إستثمارياً مشبعاً بالتسهيلات والضمانات لجذب الإستثمار، وهذا يعتبر حماية قانونية للمستثمر الأجنبي. ترتبط عقود الإستثمار الدولي بالخطط التنموية للدولة المضيفة، وفي ظل تشعب العقود الإستثمارية باعتبارها مركبة، فإنّ النزاع متوقع لا محالة، ونظرا لمزايا التحكيم، وفي ظل تخوف المستثمر الأجنبي من قضاء الدولة المضيفة، فإنّ التحكيم الدولي أصبح بمثابة القضاء الطبيعي لتسوية منازعات العقود الإستثمارية، وهذا ما يترتب عليه استبعاد القضاء الوطني من نظر النزاع وكذلك إعمال مبدأ الإختصاص بالإختصاص واِستقلال التحكيم عن العقد الأصلي. Abstract : Investments is considered one of the most important factors that helps the process of developing country’s economies and technology. Therefore, the host country must achieve an investment atmosphere imbued with facilities and guarantees to attract investments, and this is a legal protection for the foreign investor. International investment contracts are linked to the host country’s development plans, given the complexity of investment contracts as composed, the dispute is inevitably expected, and the view of advantages of arbitration, and in the view of the foreign investor’s fear of the host county’s judgment, international arbitration has become the natural judiciary for settling investment contacts disputes, and this results in the exclusion of the national judiciary from examining the dispute, as well as the implementation of the principle of jurisdiction and the independence arbitration from the original contracts.

Constitué la phase poste-sentenciel, l'exécution des sentences est donc une étape cruciale de l'arbitrage, pour les opérateurs économiques, voire même un enjeu décisif. La plupart du temps, les sentences arbitrales sont spontanément exécutées. En occurrence, la sentence arbitrale n'est susceptible d'exécution forcée qu'à condition, qu’elle soit revêtue de l'exequatur. Il faudrait dans ce cas s’adresser aux tribunaux étatiques pour obtenir son exécution forcée. Constituted the post-sentencing phase, the enforcement of awards is therefore a crucial step in arbitration, for economic operators, and even a decisive issue. Most of the time, arbitral awards are spontaneously enforced. In this case, the arbitral award is subject to enforcement only on condition that it is enforced. In this case, it would be necessary to apply to the State courts to obtain its enforcement.

Le recours à l’arbitrage en matière des litiges contractuels entre des parties privées présente des avantages par rapport aux procédures devant les tribunaux. Les avantages de l’arbitrage qui a une valeur particulière en matière contractuelle se multiplient : les arbitres peuvent être choisis en raison de leurs compétences spéciales selon le sujet du contrat; la confidentialité peut être préservée; l’arbitrage peut être utilisé pour régler des questions sur le même sujet ou des sujets semblables mais survenant dans des pays différents, ceci peut présenter l'avantage de régler en une seule fois tous les différends entre les parties, surtout en matière de commerce.

Dans une économie de plus en plus globalisée, faute d’harmonisation juridique, les parties aux litiges contractuels n’hésitent plus à consulter les forums juridiques pour identifier les pays susceptibles de leur offrir le meilleur niveau de protection. Presque tous les litiges en matière contractuels se prêtent au début des conflits à la médiation. Il arrive souvent que lors d’un litige relatif aux droits contractuels, les parties recourent à la médiation. Cependant, pour pouvoir y recourir de manière utile, il est important d’éluder certains obstacles. Un litige ayant trait à un contrat, soulève des questions complexes de faits et de droit, peut nécessiter des dépenses importantes et exiger la présence de témoins experts. Puisque l’obligation contractuelle émise sera presque toujours un enjeu, un litige ayant trait au commerce, notamment international, commande une connaissance approfondie de la législation sur les objets de transactions, ainsi qu’une expérience des tribunaux qui traitent la plupart du temps de ces questions. En pratique, l’espace de rencontre entre la médiation et les litiges contractuels est le contrat lui-même. Or, le domaine contractuel est le domaine privilégié de la médiation. En réalité, la médiation peut avoir lieu dans les relations liée aux contrats de commerce, dans lequel une dévolution des droits contractuels est prévue. Ce mode alternatif fournit un moyen pour éviter les contentieux judiciaires.

Au rang des défis fiscaux posés par l’essor du numérique au Cameroun, figure l’optimisation fiscale agressive des GAFAM. Cette dernière apparait comme une forme aboutie de résistance à l’impôt. Car elle consiste en un ensemble de pratiques allant de la récusation du consentement fiscal, au maniement des techniques complexes telles que les prix de transfert et les dispositifs hybrides, pour loger dans des paradis fiscaux, les bénéfices résultants de l’exploitation des données collectées au Cameroun. Ces pratiques remettent incontestablement en cause l’ordre fiscal établi et empêchent la mobilisation optimale des ressources fiscales. Cependant, là n’est pas le seul regard susceptible d’être posé sur ladite optimisation fiscale agressive des GAFAM. Car en scrutant de près la nature et la portée des réformes fiscales adoptées par les publics Camerounais pour y remédier, il est possible de voir en cette dernière, une source matérielle de résilience de l’impôt. Among the tax challenges posed by the digital boom in Cameroon is the aggressive tax optimisation of GAFAM. The latter appears to be a successful form of tax resistance. It consists of a set of practices ranging from the challenge of tax consent, to the use of complex techniques such as transfer pricing and hybrid devices, to house in tax havens, the profits resulting from the exploitation of data collected in Cameroon. These practices undoubtedly challenge the established tax order and prevent the optimal mobilisation of tax resources. However, this is not the only view that can be taken of the said aggressive tax optimisation by GAFAM. By closely examining the nature and scope of the tax reforms adopted by Cameroonian governments to remedy the situation, it is possible to see in the latter a material source of tax resilience.

La littérature est unanime sur l’utilité de la marque pour les créateurs, les entreprises et les consommateurs. A la faveur de la Révision de l’Accord de Bangui de 1999, l’Acte de Bamako signé en 2015, institue la marque sonore. Autrement dit, un son ou une phrase musicale peut être enregistré comme marque, au même titre que « tout signe visible ». Quelles sont les particularités de la marque sonore ? Cette question, examinée à la lumière du droit OAPI et du droit étranger, invite à saisir la marque sonore à travers les deux branches du droit de la propriété intellectuelle : le droit de la propriété industrielle et le droit d’auteur. D’une part, la marque sonore est certes, nouvelle en droit OAPI, mais elle n’est pas soumise à des critères spécifiques pour son enregistrement. Le législateur est silencieux sur ce point. Du coup, on appliquera les critères de droit commun : la disponibilité et la distinctivité du son. Si ces critères sont bien connus, leur appréciation révèle des éléments de particularité de la marque sonore. D’autre part, la marque sonore repose sur le son, « fils naturel » du droit d’auteur. De ce fait, le titulaire d’une marque sonore peut bénéficier, si la condition d’originalité est satisfaite, d’une protection par le droit d’auteur. La marque sonore est ainsi auréolée d’une double protection.

L’obligation de neutralité et le devoir de réserve trouvent-ils à s’appliquer aux propos tenus en dehors de son travail par un salarié de droit privé chargé d’une mission de service public ou mis à disposition d’une collectivité territoriale ? A cette question précise, la chambre sociale de la Cour de cassation répond par l’affirmative, à l’occasion d’une affaire relative au licenciement d’un salarié employé par une mission locale, à la suite de propos à connotation politique et religieuse tenus sur Facebook.

Le désavantage des personnes handicapées dans le secteur de l’emploi, dû à leur déficience et aux représentations sociales qui leur impriment la caractéristique d’incapable potentiel, justifie l’élaboration des politiques en vue de leur insertion socioprofessionnelle. Le droit camerounais s’en fait l’écho et la politique qui s’en dégage laisse constater l’existence de deux nécessités relativement opposables, mais logiquement conciliables. Autant cette politique est alimentée par une logique d’intégration ou d’inclusion, autant elle n’est pas dépouillée de l’exigence de rendement qui sous-tend par principe tout emploi. La logique d’intégration compose ainsi avec l’exigence de rendement les deux faces d’une même médaille de cette politique d’insertion socioprofessionnelle. Cependant, en l’absence d’un suivi de la mise en œuvre effective de cette politique, il semble que la logique d’intégration est malheureusement sacrifiée sur l’autel de l’idéal de rendement ; ce qui justifierait la persistance de la marginalisation des personnes handicapées en matière d’emploi. The disadvantage of people with disabilities in the employment sector, due to their deficiency and the social representations that imprint on them the characteristic of potential incapacity, justifies the development of policies with a view to their socio-professional integration. Cameroonian law echoes this and the policy that emerges from it reveals the existence of two relatively opposable, but logically reconcilable necessities. As much as this policy is fueled by a logic of integration or inclusion, it is not stripped of the performance requirement that in principle underlies all employment. The logic of integration thus composes with the requirement of performance the two sides of the same coin of this policy of socio-professional integration. However, in the absence of monitoring of the effective implementation of this policy, it seems that the logic of integration is unfortunately sacrificed on the altar of the ideal of return; which would justify the persistence of the marginalization of people with disabilities in employment.

This paper discusses the practice of Corporate Social Responsibility (CSR) and its challenges in Sub-Saharan Africa. The main purpose is to highlight and clarify the gaps between CSR regulations and human rights abuses caused by business organizations.

The health of a country’s banking system is a key determinant to the development of the country. A fragile banking system portends danger not only to the financial system but the entire economy. This study investigates the state of the Nigerian banking system in terms of stability or fragility from 1981 to 2020. We used the banking system fragility index (BSFI) proposed by Kibritçioğlu (2003) to analyze Nigerian banking industry aggregate data from three risk areas: credit, market and liquidity. We estimated that out of the 40 years examined, the banking system was fragile for 23 years given their BSFI less than 0 while it was not fragile for 17 years with BSFI = 0 or greater. We found that most of the years when the Nigerian banking system was fragile were periods of relaxed monetary policies, deregulation and credit expansion. Secondly, the years of banking system stability were when the county’s banking system was subjected to stiff regulation and consolidation. Given the number of years that the system was fragile, we observed that sustained economic growth and development requires that the banking system remain strong as long as possible, and that the Nigerian situation could not promote this important objective. We recommend that the financial regulatory authorities put in place more stringent policies as banks are more fragile during the deregulation of the banking industry.

Recent scandals have brought rankings to the forefront of the legal profession. Several of the most prestigious academic institutions have withdrawn from being ranked, citing the problematic nature of the rankings. However, rankings persist for both legal academics and practice, and there is substantial sentiment to improve the methodologies, with little detail as to how to improve. In this paper, we rank law firms on their clients’ IPO performance. We focus on the most relevant outcomes: litigation, first-day returns, disclosure, and legal fees. The focus on these measures provides benefits relative to other methodologies, which typically focus on inputs or size-related characteristics. Namely, this ranking is less manipulable and more accurately captures performance metrics that matter most to clients’ shareholders. Our rankings control for observable and unobservable deal characteristics, which helps ensure we capture law firm quality, not client traits. With the rankings based on legal fees, potential clients can compare the benefits of a particular law firm (e.g., lower litigation or higher selling prices) against the additional cost of hiring a higher-quality law firm. Hence, our rankings allow for a value-for-the-money comparison of law firms for clients selling shares in an IPO.

仲裁保密性在传统上被默认为仲裁的一部分，是民商事仲裁的显著特征和重要优势，也是民商事主体选择仲裁的重要原因。但随着社会的发展，仲裁保密观念开始发生转变，提高仲裁透明度的呼声越来越高，仲裁保密性呈现明显弱化趋势。即便如此，基于仲裁保密制度自身的价值、公开先例的缺乏以及保密性作为仲裁的重要特征，仲裁保密性仍有存在的必要性，不能轻易废除。面对新的发展形势，仲裁保密性相关研究应与时俱进，不断创新，为仲裁活动的开展创造良好的保密环境。基于此，为更好地维护仲裁保密性，应明示仲裁保密义务、采用“原则 + 例外”立法模式，并重视仲裁规则对保密性的确认。 The confidentiality of arbitration is traditionally regarded as a part of arbitration by default, which is an important characteristic and advantage of civil and commercial arbitration, and also an important reason for civil and commercial subjects to choose arbitration. However, with the development of society, the concept of arbitration confidentiality began to change, the call to im-prove the transparency of arbitration is growing higher and higher, the confidentiality of arbitration shows a clear trend of weakening. Even so, due to the value of the arbitration confidentiality system, the lack of public precedent and confidentiality as an important feature of arbitration, the confidentiality of arbitration is still necessary and can not be easily abolished. Facing the new development situation, the research on arbitration confidentiality should keep pace with the times, keep innovating and create a good environment for the development of arbitration. Therefore, in order to protect the confidentiality of arbitration, we should clearly state the obligation of arbitration confidentiality, adopt the legislative mode of “principle + exception”, and attach importance to the confirmation of the confidentiality of arbitration rules.

L’accession à l’indépendance de certains pays en Afrique ne s’est toujours pas déroulée sans heurts. Certains colonisateurs ont été obligés d’abandonner leurs colonies à la merci des vainqueurs, lors du déroulement de la première guerre mondiale. Ainsi, les traités ou accords existants jusque- là, les cartes topographiques et autres documents officiels qui, demeurent des archives historiques des territoires non encore indépendants, sont délaissés à la faveur de nouveaux maitres. Le sacro-saint principe de l’intangibilité des frontières héritées de la colonisation uti possedetis juris a souvent été respecté par les futurs pays nouvellement indépendants, et quelques fois, ce principe a été contesté, d’où l’avènement des différends territoriaux et maritimes. Les procédés de règlement pacifiques de différends tels que les bons offices, la médiation, la négociation, peuvent ne pas aboutir. De ce fait, il y a lieu d’invoquer la voie judiciaire par le truchement de la Cour internationale de justice. C’est un choix d’une des parties en cause car, d’autres juridictions à l’échelle sous régionale ou régionale peuvent également connaître des différends surgissant entre États. Dès que les parties sont dans une phase judiciaire, il importe pour chacune d’elles de soutenir leurs arguments par des moyens quasi- incontestables pour étayer les prétentions avancées. The attainment of independence by some countries in Africa has not always been smooth. Some colonisers were forced to abandon their colonies to the mercy of the victors during the First World War. Thus, the treaties or agreements that had existed until then, the topographic maps and other official documents that remained as historical archives of the territories that were not yet independent, were abandoned in favour of the new masters. The sacrosanct principle of the intangibility of borders inherited from colonisation uti possedetis juris has often been respected by the newly independent countries, and sometimes this principle has been challenged, hence the advent of territorial and maritime disputes. Peaceful dispute resolution processes such as good offices, mediation and negotiation may not be successful. As a result, it is necessary to invoke the judicial route through the International Court of Justice. This is a choice made by one of the parties involved because other jurisdictions at the sub regional or regional level can also deal with disputes arising between States. Once the parties are in a judicial phase, it is important for each of them to support their arguments with quasi-indisputable means to substantiate the claims made.

Indonesia has ratified the WTO/TRIPs Agreement convention and is in full compliance and non-reservation, the insistence of developed countries’ owners of Intellectual Property Rights against Indonesia, and the need for national Intellectual Property Rights. By looking at the above, legal protection is needed for every product and service, especially licenses for trade secrets in the Intellectual Property Rights component. The state imposes criminal sanctions on violators of Trade Secret rights as stipulated in chapter 17 (1) constitution number 30/2000. However, it is also hoped that the act of imposing sanctions by the state will return to the interests of the protected party by making the crime a complaint offense chapter 17 (2) constitution number 30/2000. There are repressive legal actions that can be carried out as chapter 11 constitution number 30/2000 states that the holder of trade secret rights or the licensee may sue anyone who deliberately or without rights commits the actions referred to in the article in the form of (a). Compensations claim and/or; (b). Cessation of all actions referred to in chapter 4 constitution number 30/2000.

The main purpose of this research is to explain and identify the major Investor-State Arbitration (ISA) problems in Afghanistan. Afghanistan's government is committed to providing legal security for the resolution of foreign investment disputes. The dispute resolution system's assessment is very important for foreign investors because they pay special attention to the dispute resolution system and consider it a criterion for their investments. This research will be the first comprehensive study about the Investor-State Arbitration problems in Afghanistan. In the writing of this research, the library method has been used. To extract reasons, laws, books, articles, and reliable scientific sources have been used. Afghanistan is a good market for foreign investment because it has good investment opportunities in different sectors. Foreign investors can choose the easiest and best mechanisms, such as arbitration in their contracts to deal with disputes. But the resolution of foreign investment through arbitration has some problems, and sometimes foreign investors are facing challenges with the settlement of their disputes through arbitration internationally and domestically in Afghanistan.

There is a growing stream of critics who see investment arbitration in favor of foreign investors and as a negative force as opposed to sustainable development. The phenomenon of third-party funding and its use in investment arbitration has increased such concerns. Third-party funding is basically the payment of all or a part of the arbitration costs of one of the parties of dispute by a third party funder which in return, the funder receives a percentage of the output of the award if successful. The purpose of this article is to explain and analyze the theoretical differences between pros and cons of third-party funding regarding the access to justice, screening mechanism for the claims, and the financial consequences on the host state. In this article, the advocates see third-party funding as a means of access to justice for aggrieved investors in investment claims, while the adversaries refering on the profitability of third-party funding, see this method in arbitration a form of wealth transfer from public sector to private corporations and also refer to the asymmetric structure of the investment arbitration regime as well as the risks arising from the transfer of management and control of arbitration process to the third party funders. یک جریان رو به رشدی از منتقدان وجود دارد که داوری سرمایه‌گذاری را به نفع سرمایه‌گذاران خارجی و بعنوان یک نیروی منفی در تضاد با توسعه پایدار می‌داند. پدیده تأمین مالی ثالث و بکارگیری آن در داوری سرمایه‌گذاری به این نگرانی‌ها افزوده است. تأمین مالی ثالث اساساً پرداخت تمام یا بخشی از هزینه‌های داوری یکی از طرفین دعوی توسط تأمین کننده شخص ثالث است که در ازای آن، تأمین کننده مالی درصدی از رأی صادره را در صورت پیروزی دریافت می‌نماید. هدف مقاله، تشریح و تحلیل اختلافات نظری موافقان و مخالفان تأمین مالی ثالث در خصوص دستیابی به عدالت، غربالگری دعاوی و تبعات مالی آن بر دولت است. در این مقاله موافقان، تأمین مالی ثالث را ابزاری جهت دستیابی به عدالت برای سرمایه‌گذاران زیان‌دیده در دعاوی سرمایه‌گذاری در نظر می‌گیرند در حالی که مخالفان با اتکا به اهداف سودآوری تأمین مالی ثالث، این روش را در داوری نوعی انتقال ثروت از بخش عمومی به بخش خصوصی می‌دانند و به ساختار نامتقارن رژیم داوری سرمایه‌گذاری و خطرات ناشی از انتقال مدیریت و کنترل فرایند داوری به تأمین کنندگان شخص ثالث نیز اشاره می‌نمایند.