La Réglementation minière en Afrique de l'Ouest

La Réglementation minière en Afrique de l'Ouest

Author: Laetitia Elsa Ouedraogo

Publisher:

Published: 2016

Total Pages:

ISBN-13:

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L'Union Economique et Monétaire Ouest Africaine regroupe huit pays ouest africains qui ont décidé de faire cause commune afin d'amorcer un développement durable. Entre autres secteurs investis par l'Union à cet effet, le secteur minier fait l'objet d'une considération particulière par l'Union qui a compris que l'importance du potentiel minier du sol et du sous-sol des Etats nécessite pour sa mise en valeur, un cadre sécurisé et favorable aux investissements miniers. Elle a dans cette optique procédé par voie du règlement n°l 8/2003/CM/UEMOA à l'adoption d'un code minier communautaire en décembre 2003. Ce code a pour objectif de faire en sorte que la réglementation minière communautaire participe à la création d'un climat propice aux investissements et au traitement égalitaire des investisseurs au sein de l'Union. Ce code a de par sa nature une portée générale et est directement applicable dans l'ensemble des Etats membres sans besoin de dispositif de transposition. Pourtant le constat évident est celui d'une distance assumée par les Etats vis-à-vis de ce code communautaire. Il existe en effet de nombreux obstacles intrinsèques au code lui-même et conjoncturels, au respect des dispositions du code communautaire, qui semblent en déphasage avec les aspirations profondes des pays membres, qui en sont paradoxalement les auteurs. Autant d'obstacles aux objectifs de l'Union d'une réglementation minière harmonisée qui fonde le développement des pays membres. En outre, cette réglementation minière doit être considérée dans le cadre d'un ensemble normatif plus important impliquant certains autres regroupements tels que l'OHADA ou encore la CEDEAO. Les perspectives offertes à l'Union et à sa réglementation communautaire peuvent dès lors sembler limitées. L'objectif est pourtant noble et peut être atteint pour autant que certaines dispositions soient prises à l'échelle des pays membres et à celle de l'Union


2011

2011

Author:

Publisher: Walter de Gruyter

Published: 2013-03-01

Total Pages: 2983

ISBN-13: 311031228X

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Particularly in the humanities and social sciences, festschrifts are a popular forum for discussion. The IJBF provides quick and easy general access to these important resources for scholars and students. The festschrifts are located in state and regional libraries and their bibliographic details are recorded. Since 1983, more than 639,000 articles from more than 29,500 festschrifts, published between 1977 and 2010, have been catalogued.


Development and Territorial Restructuring in an Era of Global Change

Development and Territorial Restructuring in an Era of Global Change

Author: Elisabeth Peyroux

Publisher: John Wiley & Sons

Published: 2023-08-29

Total Pages: 356

ISBN-13: 1786306530

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Thinking about development and the environment simultaneously is one of the biggest scientific and societal challenges of the 21st century. Understanding the interactions between biophysical systems and human activities in an era of global change requires overcoming disciplinary divides and opening up new epistemological perspectives. This book explores these challenges using a territorial lens. Combining various scales of analyses (from global to local) and contexts (both urban and rural) in the North and in the South, it analyzes the relationships between environment and development through a variety of geographical objects (i.e. cities, rural and agricultural areas, coastlines, watershed), themes (i.e. ecological transitions, food, energy, transport, agriculture, mining activities) and methodologies (i.e. qualitative and quantitative approaches, modeling, in situ measurements). By engaging in a dialogue between social science and natural science disciplines, within different fields and with a variety of forms of knowledge production, this book provides essential information for understanding and reading the complexity of a globalized world. This book is targeted at academics and students in social sciences and at stakeholders in the field of territorial and environmental management.


Tax Avoidance in Sub-Saharan Africa’s Mining Sector

Tax Avoidance in Sub-Saharan Africa’s Mining Sector

Author: Ms. Giorgia Albertin

Publisher: International Monetary Fund

Published: 2021-09-28

Total Pages: 73

ISBN-13: 1513594362

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This paper aims to contribute to the international policy debate around profit shifting, tax avoidance and SSA’s revenue mobilization efforts in three ways. First, it examines the importance of mining, the role of multinational enterprises (MNEs), and mining revenue outcomes in SSA. Second, it assesses the magnitude of profit shifting in mining drawing on new macro level research, supplemented by case studies to illustrate the lived experience of tax avoidance in SSA mining. Third, the paper identifies tax policy reforms that could boost revenue mobilization in SSA.


Tax Justice and Global Inequality

Tax Justice and Global Inequality

Author: Krishen Mehta

Publisher: Bloomsbury Publishing

Published: 2020-10-29

Total Pages: 320

ISBN-13: 1786998092

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In the wake of the Panama Papers scandal and similar leaks, tax havens are now firmly in the spotlight. Today, roughly half of all global trade still passes through tax haven jurisdictions, costing millions in lost revenue to countries around the world. Such practices affect all of us, but are most keenly felt by poorer people in developing countries, where unfair tax practices have become a major obstacle to development, and which have allowed multinational corporations to continue to exploit developing economies. This collection argues that, for developing countries to achieve social justice and lasting prosperity, they must take control of their own tax destinies, and that this will also be crucial to achieving the Sustainable Development Goals. Covering such topics as natural resource management, representation in global tax institutions and effective strategies for building and protecting tax bases, the collection brings together expertise from a variety of countries and disciplines. It explores the options available to developing countries, and provides a basis for concerted action by tax authorities, policy makers, academics and civil society experts to design tax systems that can sustain a just society.


Mali

Mali

Author: International Monetary Fund. African Dept.

Publisher: International Monetary Fund

Published: 2015-12-18

Total Pages: 77

ISBN-13: 1513554190

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This Technical Assistance Report discusses key findings of the assessment of Mali’s mining and petroleum taxation. It is highlighted that the transparency of the mining or petroleum sector in Mali could be improved through the online publication of agreements signed with operating companies and their feasibility studies. The establishment of a standardized framework for the economic analysis of mining and petroleum project feasibility studies would improve governance in the natural resources sector. It is also recommended to establish the ring-fencing principle in a revised Mining Code and in the draft Petroleum Code.


Author:

Publisher: KARTHALA Editions

Published:

Total Pages: 186

ISBN-13: 2811100660

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The Little Green Data Book 2017

The Little Green Data Book 2017

Author: World Bank

Publisher: World Bank Publications

Published: 2017-06-29

Total Pages: 709

ISBN-13: 1464810354

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The Little Green Data Book 2017 is based on World Development Indicators 2017 and its online database. Defining, gathering, and disseminating international statistics is a collective effort of many people and organizations. The indicators presented in World Development Indicators are the fruit of decades of work at many levels, from the field workers who administer censuses and household surveys to the committees and working parties of the national and international statistical agencies that develop the nomenclature, classifications, and standards fundamental to the international statistical system. Nongovernmental organizations have also made important contributions. We are indebted to the World Development Indicators partners, as detailed in World Development Indicators 2017 .