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.

Des voix s’élèvent pour applaudir la récente consécration par le législateur OHADA du pacte commissoire. Il est présenté comme un mécanisme de recouvrement, qui permet d’obtenir plus rapidement et à moindre coût le remboursement de la créance garantie. Pourtant, on est bien loin de cette situation. Raisonnablement, le créancier bénéficiaire d’un pacte commissoire ne dispose entre ses mains que d’une arme d’une relative efficience doublée d’une efficacité incertaine.

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.

Milletlerarası ticarî sözleşmelerden kaynaklanan uyuşmazlıklar söz konusu olduğunda akla ilk gelen çözüm yöntemi tahkimdir. Zira milletlerarası ticarî tahkimin devlet yargılamasına göre önemli avantajları bulunmakta, hakemlerin bağımsızlığı ve tarafsızlığı ise bu avantajların en önemlilerinden biri olarak karşımıza çıkmaktadır. Bu çerçevede, tahkim süreci başlarken hakemlerin bağımsız ve tarafsız olmaları ile süreç tamamlanana kadar bu şekilde kalmaları gerektiği hususu milletlerarası ticarî tahkimin en temel ilkesi olarak genel kabul görmüş; millî kanunlarda, milletlerarası metinlerde ve milletlerarası tahkim kurumlarının düzenlemelerinde doğrudan ya da dolaylı bir şekilde yerini almıştır. Bu çalışmada da bağımsızlık ve tarafsızlık kavramlarından ne anlaşılması gerektiği, bu kavramların uygulamada nasıl yorumlandığı, tahkim yargılamasındaki önemi ve nasıl korunduğu, yukarıda bahsedilen düzenlemeler ile millî mahkemeler ve milletlerarası tahkim kurumlarının kararları ışığında incelenmiştir. When disputes emerging from international commercial contracts are in question, arbitration is the first resolution method that comes to mind. This is because international commercial arbitration has significant advantages compared to the state jurisdiction where impartiality and independence of arbitrators is considered to be one of the most important ones of those advantages. In this framework, the necessity that arbitrators ought to be impartial and independent from the very start till the end of the arbitration process has gained general acceptance as the basic principle of international commercial arbitration and directly or indirectly has taken its place in national laws, international texts and regulations of international arbitration institutions. In this study, the meaning of independence and impartiality, how they are interpreted in practice, the importance of these concepts in international commercial arbitration and how they are protected are examined in the framework of above mentioned regulations and decisions of national courts and international arbitration institutions.

6102 sayılı TTK acentelik alanında önemli yenilikler getirmiştir. Yeni kanun 6762 sayılı Kanunda yer almayan bazı kurumlara yer vermiş, eski kanun döneminde uygulamada sorunlara yol açan bazı hükümler ise gözden geçirilmiştir. Acentelik sözleşmesi tam iki tarafa borç yükleyen sözleşme olduğundan, acentenin gördüğü iş için her zaman bir ücret talep etme hakkı bulunmaktadır. Acentenin en önemli hakkı olan ücret hakkı, müvekkilin karşı edimi olarak kendisini gösterir. Ücret hakkını düzenleyen hükümler arasında ücrete hak kazandıran işlemler ve ücrete hak kazanma zamanı ile ilgili hükümler yeniden ele alınmıştır. Bunlarla birlikte ücret hakkıyla ilgili olarak acenteye çok geniş bir bilgi alma ve defter kayıtlarını isteme ve inceleme hakkı tanınmıştır. Çalışma "Giriş" ve "Sonuç" bölümleri haricinde üç bölümden oluşmaktadır. Birinci bölümde acente kavramı ve bu kavramı oluşturan unsurlar incelenmiştir. Ayrıca acentenin hak ve borçlarına değinilmiştir.Çalışmanın ikinci bölümünde, acentenin en temel hakkı olan ücret hakkı incelenmiş olup; üçüncü bölümde ise, 6102 sayılı TTK ile getirilen düzenlemeler ve değişiklikler, 6762 sayılı TTK ile karşılaştırmalı olarak ele alınmıştır. Ücret hakkına ilişkin bu değişiklikler, acentelik sözleşmesi sona erdikten sonra acentenin ücret talep edebileceği haller; ücrete hak kazanma anındaki ve ücretin muaccel olacağı andaki değişiklikler; ücret hakkında acentenin belge ve bilgi isteme hakkının emredici olarak düzenlenmesi olarak özetlenebilir. Law no. 6102 Turkısh Commercial Code brings advances at provisions about agency .The new Code brings new provions comparing with Law no. 6762 Turkısh Commercial Code. Furthermore, it resolves some issues existing in the period of 6762 Turkısh Commercial Code. Agency contract is a bilateral contract. Therefore the rights of the agent, constitutes theobligations of the principal. The commission right is also obligation of the principal. The provisions about commission right are reargued out, including transactions which bearing commission and time of entitlement of commission This thesis is consist of three chapters excluding the "introduction" and the "conclusion" parts. In first chapter, the notion of the agent and the elements of this notion are discussed. Moreover, rights and obligations of agent are examined. In chapter two, the principal right of agent, commission right is discussed. In chapter three, commission right is examined comparing with the provisions of Law no. 6102 Turkısh Commercial Code and Law no. 6762 Turkısh Commercial Code. Amendments about commission right are time of entitlement of commission , time of commission becoming payable. Furthermore , in some cases, an agent shall be entitled to commission on commercial transactions concluded after the agency contract has terminated. Lastly, an agent shall be entitled to demand that he be provided with all the information, and in particular an extract from the books, which is available to his principal and which he needs in order to check the amount of the commission due to him. Provision about demanding information is statutory.

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.