Bibliographie sélective OHADA

Broad-Based Black Economic Empowerment is a regulatory framework, which is unique to South Africa. This dissertation reflects upon the evolution of Broad-Based Black Economic Empowerment programme, from the commencement of apartheid to date. Broad-Based Black Economic Empowerment was implemented by government, with the objective of resolving the injustices created by the apartheid regime. Government seeks to achieve this objective by integrating the historically disadvantaged individuals within South Africa into the mainstream of the economy. However, the reality is that the implementation of the Black Economic Empowerment programme has not been entirely successful. This dissertation is a critical analysis of the application of Broad-Based Black Economic Empowerment and related legislation. It aims to highlight the challenges faced by government in enforcing the Broad-Based Black Economic Empowerment programme, with a particular focus on the following issues: fronting, misrepresentations and common misperceptions. This dissertation begins by reflecting upon the historical context of South Africa toward democratization, secondly it analyses the current applicable legislation and explores the current issues. This research shows that Broad-Based Black Economic Empowerment is essentially a work in progress programme as there is much room for improvement. Scholars have established that companies and other entities regularly circumvent the Act. Furthermore, many individuals misunderstand the programme and its purpose. The research concludes Broad-Based Black Economic Empowerment does have potential for success. In considering the approach taken by Malaysia, it is established that the key to overcome these major issues is education.

This thesis challenges the traditional view of national contract laws as facilitative regimes and argues that contract law on the national level has been progressively re-oriented to perform an efficiency-driven regulatory function. To develop the argument the thesis studies the contract law remedial regime of two common law and one civil law jurisdiction – the US, England and Bulgaria, in two specific contracts – the sale-of-goods and the construction contract. The introductory chapter puts the main theme in context and outlines the project. Exploring the limits of promissory theory and neoclassical economics, the second chapter develops an innovative interdisciplinary methodology joining the new institutional economics with the comparative law method. The third, fourth and fifth chapters offer taxonomies of remedies, types of contracts and remedial effects to set the stage for a meaningful comparison across the different legal traditions. Since economic theory has advanced most in the study of incentives generated by damages, the third chapter focuses on the latter remedy and shows that the common law classification of damage measures (expectation, reliance, restitution), on which traditional law-and-economics accounts are based, can be applied to study a civil law jurisdiction like Bulgaria. Distinguishing discrete and long-term contracts and demonstrating that the differentiation between sale-of-goods and construction contracts in the compared national legal systems does not necessarily go along the lines of the discrete/long-term distinction in economics, the fourth chapter argues that the positive comparison should be made with an eye on the market for substitute performances even if the compared factual scenarios are classified under different legal categories in the different jurisdictions. For the uninitiated, the fifth chapter reconstructs and criticises the standard economic model rationalising damages as incentives. The final chapter applies the approach developed here to contractual termination. The exemplary analysis identifies trends in the compared legal systems and suggests that all of them converge in charging the termination remedy with a regulatory function. Finally, I generalise to make some bolder claims about contract law.

This thesis discusses jurisdiction to tax cross-border digital commerce. The primary objective is to consider the reasons for the erosion of jurisdictional links, or nexus, between countries and taxpayers' digital activities and evaluate possible solutions for addressing such nexus erosion. Whilst it is argued that digital commerce is impossible to ring-fence due to digital technologies transcending all industries, the main focus of this research is on automated business models as case studies for the broader tax issues applicable across the entire digital economy. Using cloud computing, online advertising and e-tailing models as examples of digital commerce in the narrow sense, this thesis demonstrates that the proxies for establishing jurisdictional nexus have become increasingly fluid, thereby challenging the traditional international tax regimes for profits and consumption taxation. Numerous policy solutions have been proposed in order to rectify nexus erosion, including global and territorial tax models. Unlike the previous research in this area, this thesis focuses on the nexus elements of such proposals and assesses their viability in the light of the wider Internet governance jurisprudence. Global tax solutions, such as global e-commerce taxes and formulary apportionment, are analysed in the context of the international governance regime for the technical Internet infrastructure. Territorial virtual tax solutions, such as virtual permanent establishments, withholding taxes and destination cash flow taxes, are considered in the light of the Internet jurisprudence on the 'effects' and 'targeting' nexus standards. It is argued that, given the lack of technical and political infrastructure, none of the proposed routes would be viable from a practical perspective in the near future. It is concluded, therefore, that a practical solution would involve retaining the traditional profits and consumption tax models, whilst testing a narrow version of the digital targeting nexus standard as a backstop anti-abuse measure. It is envisaged that the limited anti-avoidance provision would subsequently pave the way for a comprehensive long-term solution, as digitisation continues to transform global commerce.

Anonim şirket pay sahiplerinin temel amacı, şirkete koydukları sermaye karışlığında kâr elde etmek ve bu elde ettikleri kârı artırmaktır. Kâr dağıtımı ve şartları genel olarak Türk Ticaret Kanunu'nda düzenlenmiş olup, uygulamada da kâr dağıtımı bu düzenlemelere göre yapılmaktadır. Ancak vergi kanunlarında ve uygulamasında, Ticaret Kanunu'ndaki bu düzenlemeler dışındaki bazı ödemeler için de "örtülü kâr" nitelendirmesi yapılmıştır. Örtülü kâr dağıtımı konusu, genellikle vergi hukukçuları tarafından ele alınan bir konu olup, bu konu şimdiye kadar kâr payının temel unsurlarının düzenlendiği ticaret hukuku açısından detaylı olarak ele alınmamıştır. Bu nedenle hem vergi kanunları, hem de Türk Ticaret Kanunu kapsamında kâr dağıtımının, hangi hallerde örtülü olduğunun ele alınması gerekmektedir. Bunun yanında Sermaye Piyasası Kanunu'nda örtülü kâr dağıtımına benzer uygulamaların olup olmadığı ve halka açık anonim şirketler açısından konunun öneminin de ortaya konulması, meselenin daha net ele alınmasını sağlayacaktır. Çalışmamızda bu amaca yönelik tespitler yapılmış olup, konu tüm yönleri ile ele alınmıştır. İncelemelerimiz sonucunda; vergi kanunlarında "örtülü kâr" olarak nitelendirilen haksız menfaat ödemelerinin, Ticaret Kanunu'ndaki "kâr payı" düzenlemeleri ile açıkça çeliştiğini değerlendirmekteyiz. Bu nedenle vergi güvenliği amacıyla yapılmış da olsa "örtülü kâr dağıtımı" nitelendirmesinin ticaret hukuku genel ilkeleri ile çeliştiği tespitinde bulunduk. Çalışmamızda bu değerlendirmenin gerekçelerini ortaya koymaya gayret ettik. The principal purpose of the shareholders in a joint-stock company is to get profit in consideration of the capital provided and to increase the level of such profit. The profit distribution and the relevant conditions are defined in the Turkish Commercial Law in general and the profit distribution in practice is performed according to these stipulations. However, there is the term i.e. "concealed profit" for some payments in the tax laws and practice apart from these stipulations in the Commercial Law. The concealed profit distribution is a subject that is generally handled by the tax jurists and this subject has not been studied in detail so far in terms of trade law where the main factors of the dividend are defined. For this reason, it is necessary to study on the cases where the profit distribution is deemed ad "concealed" within the scope of both tax laws and Turkish Commercial Law. Besides, whether there are similar practices to the concealed profit distribution in the Capital Markets Law and putting forward the importance of this subject in terms of the public joint-stock companies will enable to handle the subject more clearly. The determinations for this purpose are provided in our study and this subject is handled in all aspects. As a result of our analysis, we have revealed that the unjust interest payments characterized as "concealed profit" in the tax laws are clearly in conflict with the stipulations of "dividend" in the Commercial Law, and therefore, "concealed profit distribution" conflicts with the general principles of trade law even though it is performed for tax safety. We have tried to put forward the justifications of this evaluation in our study.

S'interroger sur l'attractivité de l'hypothèque maritime en France suppose de la mettre en contact avec le mortgagede droit anglais (Partie I). Dès lors, à l'issue de l'étude de l'hypothèque conviendra-t-il de s'interroger sur l'opération de fiducie-sûreté appliquée au financement de navire (Partie II).

Using e-books as a case study, this thesis considers whether the principle of equal treatment could play a role in driving more consistent and rational regulation of markets where content is available in both tangible and intangible formats. At present, although the content is the same, these formats are often subject to different rules. This difference in treatment has opened up discussions about whether current legal frameworks should be amended and in these discussions actors with very different standpoints have consistently invoked the language of equality to justify their varied stances. However, in these discussions there is no clear elaboration of what equality means or how it can be used, leading to abstract debates and eventually to arbitrary decisions. The thesis attempts to fill this gap by building a framework based on outcome equality to decide if intangible book formats should be treated ‘like’ tangible ones. It uses the objective underlying the existing rule as the standard for establishing likeness or difference and advocates that functional equality, rather than formal equality, is desirable because this takes account of the differences in the functionalities between content formats: Intangibility impacts on the functioning of the rule in question (e.g. quantitatively increased ease of circulation and copying) and it is only if these impacts can be neutralized that functional equality can be achieved. The framework is applied to the case studies of copyright exhaustion, reduced rates of VAT and fixed book pricing. These have been chosen in recognition of the range of decision-making powers between the national and EU levels in this cultural sector. Overall, the analysis shows that rationality can be inserted by using equal treatment as a guide, but that consistency is more difficult to achieve given the interaction between national and EU influences in the book market.

Dans un contexte socio-économique dominé par la rapidité et la complexité des échanges, le sort du contractant est très souvent déterminé par sa position de vulnérabilité. Quelles formes prend cette vulnérabilité ? Quelles sont les idéologies, les valeurs et les critères de justice à partir desquels les mesures protectrices ont été édictées et mises en œuvre ? Ceux-ci tiennent-ils adéquatement compte de la vulnérabilité des parties ? Quelle place lui réservent les différentes réponses apportées par le droit des contrats ? Telles sont les questions sur lesquelles porte la présente étude sur la justice contractuelle dont l’objectif est de procéder à une analyse critique des fondements de la protection de la partie vulnérable. Ces derniers ne révèlent pas nécessairement l’existence d’une logique d’ensemble. Dans une perspective idéaliste, la moralité contractuelle et l’utilité économique du contrat sont les bases sur lesquelles la protection de la partie vulnérable a été envisagée. Appréhendée sur un plan individuel, la vulnérabilité du contractant repose sur l’idée d’une justice essentiellement réparatrice. Celle-ci est axée sur le respect de la bonne foi contractuelle et sur le désir de donner à chacune des parties les moyens de défendre ses intérêts. C’est donc de manière exceptionnelle que la vulnérabilité sera prise en compte. En réaction aux limites d’une protection faisant de l’existence d’un comportement fautif la condition de l’octroi de la protection, une vision réaliste de la sauvegarde des intérêts légitimes du contractant vulnérable a été mise de l’avant. Elle prend appui sur la dimension collective de la vulnérabilité du contractant. Il en résulte un régime de protection fondé sur la notion de relation et sur une conception objective de la justice. Toute chose qui se traduit soit par une protection technico-formaliste, soit par l’idée de solidarité faisant du contrat le lieu d’une communauté d’intérêts. Cependant, cette approche du contrat n’intègre pas forcément l’importance du rôle réservé à la volonté, ni les diverses catégories de contrats.

The failure by Sothern African Development Community (SADC) countries to fully implement the SADC Protocol on Transport, Communications and Meteorology (the Protocol) and bilateral agreements in regard to road transport negatively impacts the seamless movement of cross border road transport and significantly contributes to the challenges faced by the cross border industry as a whole. The full implementation of the Protocol in regard to road transport, and bilateral agreements would lead to efficient cross border transport regulation and transportation and in turn culminate in reduction of challenges facing the sector. This would lead to reduction of transportation costs, improvement in productivity, and accelerated growth in intra-regional trade, regional economic integration and overall SADC socio-economic development. This paper outlines the extent to which the provisions of the Protocol and bilateral agreements have been implemented by SADC countries and the key challenges emanating from the partial operationalisation of the instruments. The paper is based on findings from engagements with key government and private sector stakeholders in the regional transport environment and various research conducted by the C-BRTA between 2011 and 2014. The partial operationalisation of the instruments has resulted in disjointed regulatory frameworks and inability to: holistically address corridor constraints/ non-tariff barriers, facilitate seamless cross border movements, facilitate liberalisation of access to transport markets in the region, harmonise standards and procedures, and facilitate economic growth and trade between SADC countries. It is possible for the SADC region to realise the aspirations set out in the Protocol and bilateral agreements, and this paper outlines some of the solutions. To begin with, there is need for SADC countries to embrace the need to eradicate the existing self-centric regulatory approach limited to micro-needs and market protectionism. This would need to be underpinned by strong orientation towards the need to achieve macro benefits emanating from a regional perspective in regard to regulating cross border road transport movement. Taking off from this departure point, SADC countries can objectively establish a solid ground towards fully operationalising the Protocol and bilateral agreements. This paper outlines some of the interventions that can be implemented to ensure SADC countries fully operationalise the provisions of the Protocol on transport and bilateral agreements.

Cet article teste l’hypothèse de la gouvernance comme facteur de performance des PME via une analyse multidimensionnelle. Des données d’enquête auprès de 300 PME camerounaises permettent de construire un indice de qualité de gouvernance (IQG) avec 39 variables des mécanismes de gouvernance spécifiques aux PME. Au moyen des modèles économétriques, l’IQG est confronté à trois indicateurs de la performance : le chiffre d’affaires, la création d’emplois et la pérennité. Les résultats révèlent un IQG moyen égal à 0,473 avec un écart-type de 0,231, sur une échelle allant de 0 à 1. Par ailleurs, il existe une relation positive et significative entre l’IQG et les indicateurs de performance retenus, ce qui montre que les pratiques de gouvernance déployées au sein des PME améliorent leur performance. En effet, une amélioration unitaire dans l’IQG induit une augmentation plus proportionnelle du chiffre d’affaires de la PME. De même, la probabilité moyenne prédite pour qu’une PME crée des emplois est majorée de 24,76 %, suite à une amélioration unitaire de l’IQG. Enfin, la variation unitaire de l’IQG rallonge de 3 ans l’âge moyen des PME de l’échantillon qui est de 8,5 ans. This article tests the hypothesis of governance as a performance factor of SMEs by means of a multidimensional analysis. Data obtained from a survey of 300 cameroonian SMEs enabled the structuring of a Governance Quality Index (GQI) with 39 SMEs-specific governance mechanism variables. Making use of econometric models, the GQI is tallied against three performance indicators : turnover, job creation, and sustainability. Results reveal a mean GQI of 0,473 with a standard deviation of 0,231 on a scale of 0 to 1. Moreover, there is a positive and significant link between GQI and the performance indicators, which shows that governance practices implemented within SMEs improve their performance. In effect, a unit improvement in the GQI triggers a more proportionate increase in the turnover of the SME. Likewise, the mean probability of a SME creating jobs is increased by 24,76 % following a unit improvement of the GQI. Finally, the mean age of 8,5 in our simple is extended by 3 years further to the unit variation of the GQI. Este artículo testa la hipótesis de la gobernación como factor de resultado de las PyMEs vía un análisis multidimensional. Datos de encuesta cerca de 300 camerunesas permiten construir un Índice de Cualidad de Gobernación (ICG) con 39 variables de los mecanismos de gobernación específicos a las PyMEs. Por modelos econométricos, el ICG se enfrenta con tres indicadores de resultado : el volumen de negocias, la creación de empleos y perennidad. Los resultados revelan un ICG medio equivalente a 0,473 con una raíz cuadrada de variación de 0,231 ; sobre una escala de 0 hasta 1. Por otra parte, existe una relación positiva y significativa entre el ICG y los indicadores de resultado seleccionado, lo que muestra que las prácticas de gobernación desplegadas dentro de las PyMEs mejoran su resultado. En efecto, un mejoramiento unitario en el ICG induce un aumento más proporcional del volumen de negocios de la PyME. Asimismo, la probabilidad media predicha para que una PyME cree empleos está sobrestimada de 24,76 % después de un mejoramiento unitario del ICG. Finalmente, la variación unitaria del ICG alarga de 3 años la edad media de los PyMEs de la muestra que es de 8,5 años.

Niger, Sénégal, Tchad, Togo, organise l'unification du droit des affaires et le règlement des litiges par une juridiction supranationale ainsi que la promotion de l'arbitrage. Les matières ci-après font l'objet d'actes uniformes : droit commercial général, sociétés et GIE, sûretés, procédures simplifiées de recouvrement et voies d'exécution, procédures collectives (faillite), arbitrage, comptabilité, transport de marchandises par route. D'autres projets sont en cours, notamment le droit des contrats, avec le concours d'une expertise tant africaine qu'internationale. Outre l'amélioration du climat des affaires, l'adhésion de la RDC à l'Ohada renforcera l'attractivité et satisfera l'objectif d'intégration régionale, clé du développement et de la paix en Afrique.

The Organisation for the Harmonisation of Business Law in Africa (OHADA) was established for the purpose of restoring legal and judicial security in the region to attract more investment. The OHADA Treaty included certain areas of business law within its ambit but omitted investment law. There are several laws on investment in the region at the national, regional and sub-regional level that regulate the treatment of foreign investments such as CEMAC and UEMOA investment charters. Moreover OHADA states sign BITs to protect foreign investments. The relationship between the different sub regional laws on investment and OHADA is not yet clear but case law suggests that CEMAC and UEMOA courts recognise the supremacy of OHADA law and their lack of competence to hear matters regulated under OHADA. The standards of protection granted by OHADA states in BITs are very high thus taxing on them. This thesis suggests that OHADA states should either qualify these standards of protection or replace them with more specific provisions. The OHADA system of arbitration cannot effectively settle investment disputes arising out of a BIT leaving international arbitration systems such as ICSID as the best alternative to resolve investment disputes arising out of BITs.

This paper explores the feasibility of commercial arbitration as a means to foster the process of Eastern Africa integration. The author proffers an argument in the context of Eastern Africa integration, that commercial arbitration offers a better platform for dealing with commercial disputes that are bound to arise considering the differing personal or state interests in the ongoing Eastern Africa integration, as compared to national Courts. This discourse is premised on the fact that the five member countries making up the East African Community (EAC) have different legal systems and this presents a major challenge in harmonising the various legal systems. This also affects the possible use of courts in managing the potential transnational commercial disputes due to the potentially different rules of procedure and practice. The paper briefly examines the state of commercial arbitration in the EAC Member States with a view to identifying the existing frameworks and any impediments in their effectiveness. Finally, the author makes a case for utilizing commercial arbitration to build bridges and foster Eastern Africa integration for development.

L’exercice d’une voie de droit oppose une partie en droit d’exiger le respect de sa prérogative et une autre devant répondre de son obligation. Alors, les intérêts en présence sont naturellement divergents, car chaque partie oeuvrera pour sortir triomphante du conflit. Ainsi, le risque d’en arriver à un abus est réel, et c’est ce qui justifie la sanction. Il ne faudrait pas que par l’exercice d’un droit, un justiciable soit lésé. Ses intérêts sont ainsi protégés par la modération de l’exécution des droits des uns et des autres. Par ailleurs, il ne faudrait pas, non plus, porter atteinte à l’intérêt des parties par un encadrement trop élastique de la notion d’abus. En effet, la sanction de l’exercice abusif d’une voie de droit peut dissuader les plaideurs. Ce serait, ainsi, violenter l’accès au droit, qui est fondamental dans la réalisation des droits subjectifs. La consécration de la loyauté permettrait d’éviter ces dérives.

Le silence côtoie indiscutablement le droit. Il s’agit d’un couple en interaction. Le silence saisit le droit à travers les silences du droit. Ces silences, justifiés par plusieurs raisons, sont protéiformes et source d’incertitude. Le droit essaie tant bien que mal de les combler quand il ne les génère pas lui-même. Par ailleurs, le droit appréhende le silence en tentant de le juridiciser. Entreprise perceptible à travers non seulement le droit au silence, mais aussi par l’imposition ou l’interdiction du silence selon les cas. Constatant la présence du silence, le droit l’interprète en lui octroyant ou non une portée juridique.