عنوان مقاله [English]
Analysis the legal nature of company as an entity composed of contractual and institutional components, leads to the view that at least two persons are required to form any company under Iranian law. This type of company (single member company has been accepted in European and American Countries for several years. Establishment of such company can be effective for organization of commercial activities of commercials who are not keen to have partnership with others. In this article, the required legal basis for effective function of such company has been analyzed. Furthermore, with regard to lack of theoretical and legal barriers in official acceptance of such company, we examine the legal requirements for establishment of such company under Iranian law. The legal capacity of ‘maintenance of capital theory’ in this purpose and its relation with ‘limited liability theory’ and ‘piercing of the veil doctrine’ is to be considered. In addition, possibility of such company’s establishment in form of Limited Liability and Private Joint Stock has been examined in Commercial Code amendments.
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Acts and Regulations
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