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Under contract law, working supposes to deliver physical or intellectual efforts for an employer, which may be a natural person (individual entrepreneur) or a legal

Civil law over the world is broadly divided into two different groups : the first one is what we call Civil law systems, that include

There might be, at first sight, a direct encounter between the two standards. The accounting is a scientific discipline (until a certain measure) that strives

Nowadays, a business of any type and size, has to hold an accounting, meaning a record of its assets and liabilities, receipts and disbursements, through

A recent judgement of an Algerian first instance court confirmed the principle of the binding force of agreements, in connection with the tax debt of

The question truly deserves some developments. While creating a trade company, the founding partners bring a capital contribution, in cash most of the time. Once