What Lex Cameroon records of each piece: its title, its journal, the question it addresses, and the provisions it relies on. The piece itself belongs to its author and publisher, and is not reproduced here.
How can creditors safeguard their interests when a collective insolvency procedure is opened against their debtor under OHADA law?
What legal, fiscal, and financial points should a potential acquirer verify before acquiring a company (by purchasing shares, business assets, merger, or other means) in order to reduce the acquisition risk and avoid post-acquisition surprises?
How to determine the amount to be distributed as dividends under OHADA law, including the calculation of distributable profit and other distributable sums, and the sanctions for non-compliance.
What rights and guarantees do taxpayers in Gabon have during a tax audit (contrôle fiscal), given the absence of a unified tax procedure code?
Whether the appointment of a statutory auditor (commissaire aux comptes) in a company under OHADA law is optional or mandatory.
What measures must be taken when a company loses more than half of its share capital under OHADA law?
Is the approval of annual accounts by shareholders a legal obligation for company directors under OHADA law, and what are the procedural requirements and consequences?
What is the tax regime applicable to intra-group operations in OHADA member states, particularly Gabon, with respect to the taxable result, given the absence of a specific tax framework for groups of companies?
What is the procedure for regulated agreements (conventions réglementées) under the OHADA Uniform Act on Commercial Companies and GIE, and what are its scope and limitations?
What are the legal prohibitions (interdictions) and incompatibilities (incompatibilités) governing the exercise of the statutory auditor (commissaire aux comptes) mandate under the OHADA Uniform Act on Commercial Companies and Economic Interest Groups?
What are the OECD's principles of corporate governance and what is their scope and content?
What are the legal modalities and conditions of validity of a 'coup d'accordéon' (a capital reduction followed by a capital increase) under OHADA law, particularly when it leads to the eviction of existing shareholders?
What are the accounting principles established by the OHADA Uniform Act on the organization and harmonization of business accounting, and what does each principle entail?
Whether the obligation under the Gabonese Code des Participations requiring SARLs to transform into SA upon reaching a certain turnover or employee threshold remains applicable after the entry into force of the OHADA Uniform Act on commercial companies and GIE.