Facilities Granted Through Muzara’ah and Istisna’ The term Muzara’ah is derived from cultivation and refers to the joint farming activity carried out by two or more parties. Pursuant to Article 518 of the Civil Code, under a Muzara’ah contract, one party grants land to another party for a specified period so that the latter cultivates...Read More

Maritime Claims and the Conditions for Ship Arrest In other maritime law texts, a definition of a maritime claim has been provided without expressly enumerating its specific instances.Read More

Suspended Sentence The court issuing a judgment is authorized to suspend the execution of all or part of a sentence or punishment in relation to discretionary crimes classified from degree three to degree eight. The prosecutor and the convicted person may request the suspension of the punishment after one-third of the sentence has been served....Read More

The Difference Between a Memorandum of Understanding One question frequently encountered, depending on the nature of their activities, concerns the distinction among a memorandum of understanding, an agreement, and a contract. Before addressing their differences, it should be noted that the decisive factor in distinguishing legal documents is not their title, but rather the text...Read More

Insurance in Sports Insurance is a contract under which one party undertakes, in return for receiving a payment from the other party, to compensate for losses incurred or to pay a specified sum upon the occurrence of an accident or insured event. The party assuming the obligation is referred to as the insurer; the counterparty...Read More

Tax Regulations Taxation constitutes one of the principal sources of government revenue used to finance public expenditures and general state expenses. Taxes are levied on individuals’ assets or income, as well as on the value added of goods and services supplied within society. In essence, tax payments reflect the level of public participation in funding...Read More

Registration of a Foreign Company Representative Office in Iran The registration of representative offices of foreign companies in Iran is subject to specific procedures and regulations. Familiarity with these rules is essential for all natural and legal persons who intend to register a representative office of a foreign company in Iran. In such cases, the...Read More

Types of Ships A ship refers to any seagoing and navigable vessel that operates under its own propulsion system and is used for the transportation of goods, passengers, or both in international trade.Read More

Commission Agency under the Commercial Code As the term suggests, commission refers to a right or fee received in return for performing a task. Commission is also commonly referred to as a service fee or remuneration and, in commercial practice, represents the amount received from the owner of goods for the sale of such goods....Read More

Seizure of Assets of the Judgment Debtor Among matters concerning property and assets, individuals are frequently confronted with issues arising from unpaid debts or damage. In practice, a person may be entitled to receive a sum of money that should have been paid to them and, as a result, may initiate legal proceedings against the...Read More