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Dissertation
Etude de l'évolution de la fertilité des sols dans le cadre d'une agriculture itinérante sur brûlis (Province de l'Est, Cameroun).
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Year: 1996

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Book
L'agriculture itinérante en Amérique.
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Year: 1971 Publisher: Rome : FAO,

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Book
De l'agriculture itinérante à l'agriculture intensifiée
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Year: 1967 Publisher: Bruxelles: INEAC,

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Book
Le feu, savoirs et pratiques en Cevennes
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ISBN: 2759212491 2759203980 Year: 2010 Publisher: [Versailles] : Editions Qu,

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Book
La brousse, le champ et la jachère au Burkina Faso
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ISBN: 9782296023758 2296023754 Year: 2007 Publisher: Paris : L'Harmattan,

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Dissertation
Amélioration des systèmes agricoles basés sur la culture sur brûlis : Cas du terroir de Vohimana, région orientale de Madagascar.
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Year: 2004 Publisher: Gembloux : Liège : FUSAGx ; ULg,

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Dissertation
Etude de la dynamique des essences commerciales au sein des jachères issues de l'agriculture itinérante Badjoué (Cameroun).

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Book
Les systèmes de culture du riz pluvial.
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Year: 1984 Publisher: Nogent-sur-Marne : IRAT,

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Dissertation
Analyse critique de l'action 8 du plan BEPS concernant les prix de transfert d'actifs incorporels
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Year: 2016 Publisher: Liège Université de Liège (ULiège)

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In October 2015, the Organisation for Economic Co-operation and Development (OECD) released finalisation of the Base Erosion and Profit Shifting (BEPS) action 8. This action 8 contains recommendations for transfer pricing issues related to intangibles. The main objective of this transfer pricing guidelines’ reform is to realign transfer pricing outcomes from intangibles with value creation. Therefore it would prevent base erosion and profit shifting by moving intangibles among group members of a multinational. &#13;The content of action 8 revolves around five axes. Firstly, it provides additional guidance on determination of arm’s length conditions including detailed discussion on location savings, assembled workforce, other local market features, group synergies and available realistic options. Secondly, it provides instructions for the identification of intangibles, especially a new definition of the intangible asset. Thirdly, the action 8 adds guidance to identify which entity or entities within a multinational group are entitled to outcomes from exploiting intangibles. In particular, it emphasises the importance of a detailed functional, risk and asset analysis stating the entities that perform functions, utilise assets and assume risks associated with the development, enhancement, maintenance, protection, and exploitation of intangibles. Fourthly, it provides guidance on the applicability of Transfer pricing methods with intangibles. And finally, it provides specific guidance when an intra-group transaction involves the transfer of hard-to-value intangibles.&#13;Based on that observation, we wanted to study the opinion of transfer pricing specialists about the proposals resulting from the action 8. So the problematic viewed is: are action’s proposals in line with the main objective of this action? By using a qualitative approach, we identify the different outlooks of each transfer pricing experts. And the results of our dissertation show that some progresses have been made on the transfer pricing aspects of intangibles. However, the new guidance remains based on the arm’s length principle. Therefore, some orientations appear not to fit with the objective.


Dissertation
Etude des modalités d'enrichissement, en essences productrices de bois d'oeuvre ou non, adaptées à l'agriculture itinérante sur brûlis Badjoué (Province de l'Est du Cameroun)
Authors: --- ---
Year: 2008 Publisher: [S.l.] : [chez l'auteur],

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