A COMPARATIVE STUDY ON THE POSSIBILITY OF FORMING A SOLE CORPORATION IN THE IRANIAN AND US LAWS
Although the new Bill of commercial law and prevailing Laws in the European and American societies indicate the possibility of the possibility of forming a sole corporation, but it is not possible to form a personal firm under existing regulations, especially the existing commercial law. In the essay, by using from a comparative study on US commercial law and through analytical issues, we point out that, in the analytical view (not legal), formation of such corporations not only does not face any obstacles but also can be beneficial in various ways. So we present benefits of Sole Corporation and finally discuss the management and liquidation of these Corporations
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2- Isaa Tafreshi, Mohammad, An Analysis of commercial Law, Volume I, Tarbiat Modarres University Press, First Edition, 1999.
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4- John English, Earning Opportunities, Translated by Khalil Razavi and Vahideh Etemad, Pendar Publishing, 1997
5- Abbas Niazi and ayyam Kamarkhani and Mohsen Jalilian, Investigation of sole corporation in Iranian Law with a Comparative View, Quarterly Journal of Economic Law, 2016
(B) English References
1- Charlesworth & Geoffrey Morse, Company Law, 15th Ed, Sweet & Maxwell, 1997.
2-Norbent Horn,hein kots and Hans G,Leser,German private and Commercial Law;an introduction,translated by Tony Weir,oxford 1982.
3- Peter Handley, Jim Clevenger, john Vaughan, Tim Birtwistle, Tony Neill & sue wall, Business Law, Blackwell Publishers Ltd, 1996.
4- Akhavy, a (No Full Name) (1940), Non partner corpoation, Justice Ministry of collection law, No. 149, pp. 63-65. (In Persian)
5- Ansari, vali-o-Alah. (2013). Administrative contrasts law, Hoghoughdan publication, second edition. (In Persian)
(C) The laws and regulations
Commercial Act Adopted 1311
Amending Bill a section of the Commerce Act 1347
Law of the Third Plan of Economic, Social and Cultural Development of the Islamic Republic of Iran.
Law on Registration of Branches or Agencies of Foreign Companies.
Implementing Regulations on Registration of Branches or Representations of Foreign Companies Approved in 1999.
Draft "Bill to amend Commercial Act" prepared by the Ministry of Commerce.