نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری رشته مدیریت مالی، دانشکده مدیریت و اقتصاد، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران
2 استادیار گروه حقوق خصوصی، دانشکده علوم انسانی، دانشگاه آزاد اسلامی، واحد دماوند، تهران، ایران
3 دانشیار دانشکده حقوق و علوم سیاسی، دانشگاه تهران، تهران، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
In view of the developments that have taken place in the field of commercial law, the issue of Mergers and Acquisitions of companies can be considered as a legal-commercial necessity. Nevertheless, the acquisition of companies is a new issue in Iranian legal system. Although, in the Iranian legal system, the issue of Mergers and Acquisitions of companies and its types is not defined in the form of a specific legal structure, and it is not mentioned in the Iranian commercial law, but in the law of cooperative companies and in the eighteenth chapter The merger law is slightly mentioned, however, it is also briefly mentioned in the proposed new (Commercial Act) Bill. This legislator approach to the two processes of Mergers and Acquisitions has caused these two processes to be confused with similar concepts. Therefore, in order to understand a subject, in addition to providing definition and enumeration of elements, compare with similar institutions and expression, prevents them from mixing. In the field of company law, there are institutions that have similarities with Mergers and Acquisitions that are significant, such as conversion, division, demerge, Split of a company, and corporate combination. The current study seeks to show that the concepts of Conversion, Division, demerge, Split of a company, and Corporate combination are different from Mergers and Acquisitions, and each of them has specific legal effects and consequences.
Keywords: Merger, Acquisitions, Corporation, Division, Conversion, demerge, Split of a company, and corporate combination
کلیدواژهها [English]