Criminal Law
Nasrin Tabatabai Hesari; Soroush Safizade
Abstract
Anonymous Shell Companies as a tool for economic criming such as forgery, fraud, tax evasion, money laundering, terrorist financing, etc. have become widely developed in Iranian recent years and this has not only affects the country's judicial system;But also has led to disruptions in the country's tax ...
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Anonymous Shell Companies as a tool for economic criming such as forgery, fraud, tax evasion, money laundering, terrorist financing, etc. have become widely developed in Iranian recent years and this has not only affects the country's judicial system;But also has led to disruptions in the country's tax system, the banking system, and the customs system. It has led to a decrease in public trust in the government,too. Undoubtedly, this emergence and expansion is due to the weakness of the system of observation, identification and supervision of all kinds of commercial companies and the Companies Registry System as the only organization that is specially related to the information of commercial companies can play a major role in dealing with the emergence of these companies. Therefore, this question can be raised that what problems in the Companies Registry System have caused the development of Anonymous Shell Companies and what solutions are there to solve these weaknesses.This research, with a descriptive-analytical method, based on desk researches and documentary studies, firstly identifies the concept and structure of Anonymous Shell Companies. Then the reasons for occurance and development of Anonymous Shell Companies have been investigated from the point of view of the Companies Registry System and after recognition of the registration system’s gaps in dealing with Anonymous Shell Companies, it provides solutions to solve the current problems.
Registration Law
Soroush Safizade
Abstract
The system of land property is a pluralistic system that is uniquely organized in each society based on the legal basis and necessity of that society. This pluralism can also be found to a large extent in land registration systems and the substantive effect of registration on the contractual transfer ...
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The system of land property is a pluralistic system that is uniquely organized in each society based on the legal basis and necessity of that society. This pluralism can also be found to a large extent in land registration systems and the substantive effect of registration on the contractual transfer of immovable property. In such a way that some systems concentrate on creation effect of registration and others on opposability. The question, however, remains whether these different effects are due to the pluralism of the land property systems.On the other hand, Developments in the Iranian land registration system after 2016, which took place with the presentation of the Guardian Council's advisory opinion and the adoption of the Permanent Development Provisions Act, raised the question of the status of registration formalism in the contractual land transfer in Iran.In this study, based on the library studies and refer to legal documents method of collecting information and descriptive-analytical research method, with a comparative study of the three systems of England, Switzerland and France -as three model systems in the field of land property and registration– We concluded that the diversity of land registration systems is directly due to the diversity of countries' land property systems. In this regard, based on the two descriptions of absoluteness or exclusiveness, land property systems are divided into Property systems and Estate systems. In Property systems such as France, the land registration has an opposablility effect; While in Estate systems such as the England and Switzerland, registration has a creative effect.Accordingly, and within the framework of the ownership structure that has been established in the Iranian Land and Deeds Registration Act of 1931, land registration is still a title by registration system and developments after 2016 have only targeted the need to prepare notarial documents.
