How Is Divorce Handled for Iranians Living Abroad? Divorce is one of the most significant personal legal matters, carrying substantial individual and social consequences. Within the framework of personal status law, the application of relevant regulations to Muslims is particularly important. When Iranian nationals migrate to another country, their personal and family matters remain subject...Read More

Formation of Holding Companies and Capital Allocation Within Them The earliest forms of corporate combination and synergy date back to 1833, when family companies were established to expand and strengthen commercial activities, coordinate production processes, and reduce overhead costs by eliminating or reducing fixed expenses. According to various sources, General Electric is regarded as a...Read More

Waqf and Its Essential Elements As many people are aware, waqf is regarded as one of the most virtuous and rewarding acts recognized in Islamic jurisprudence and tradition. Waqf is also considered a fundamental economic structure of the Islamic world, through which donors allocate property for charitable and public benefit. The literal meaning of waqf...Read More

The Legal Status of Children in Armed Conflicts At the international level, there has been limited support for significantly raising the age of criminal responsibility. The principal concern is that such an increase could enable criminal organizations to exploit children for organized crimes, including drug trafficking and similar activities. Under current conditions, an individual may...Read More

How to Establish a General Partnership Similar to a limited liability company, the capital of a general partnership is referred to as the partners’ capital contributions. Negotiable instruments do not represent these capital contributions and are not transferable except with the consent of all partners. If the transfer occurs by operation of law, such as...Read More

How to Object to a Finalized Tax Assessment Notice Today, taxation constitutes one of the primary sources of government revenue. Taxes may be imposed in either a direct or an indirect form. Accordingly, taxes are generally classified into two categories: direct and indirect taxes. Because the right to object primarily applies to matters concerning direct...Read More

The Right of Lien Over Cargo Under customary law, the shipowner has a possessory lien over cargo, but not over unused freight space, prepaid freight, or freight payable after delivery of the goods. This right applies to contributions to general average payable by the cargo owner and to amounts expended for the preservation and protection...Read More

Change or Correction of Name in the Birth Certificate One of the most fundamental responsibilities of parents is choosing an appropriate and meaningful name for their child. If an individual is dissatisfied with their given name upon reaching the legal age of majority, they may request a name change by persuading a competent judge. Pursuant...Read More

Examination of the Crime of Plagiarism and Its Punishment The creation of literary works is of significant importance due to the effort and labor invested by the creator and therefore requires specific legal protection. In the absence of protective legislation, opportunistic and profit-seeking individuals may unlawfully use created works and register them under their own...Read More

What Is Marine Cargo Insurance? In the past, certain companies insured maritime vessels to mitigate risks such as fires at sea, piracy, and similar hazards to prevent serious losses. Today, marine cargo insurance provides coverage for a wide range of unforeseen risks and damages. Under such insurance, the insurer undertakes to compensate for covered losses...Read More