Altering nationality is a right for persons. According to rule 588 of commercial LAW, legal persons can have the complete right and duties of persons, except rights and duets that only human can have due to his nature such as rights and duties of fatherhood, sonny etc. In Persian LAW, unlike persons, there is not any rule about altering nationality for legal persons especially COMPANIES and there are some texts only about ltd and stock company altering nationality. Regarding reference of right and duty of legal persons to natural persons in addition to especial characteristic and mandatory nature of nationality, limited texts exist on whether altering nationality in Persian LAW with respect to absence of special LAW on form of nationality altering, is permitted or not. The way of doing that is vague in Persian LAW, an issue which is addressed in the current article. In comparative LAW, this issue is addressed as border mobility of COMPANIES and accepted as a principle in Treaty establishing the European Economic Community; moreover, prohibition of altering nationality or acceptance of new nationality cited in some internal LAWs is modified, but in Persian LAW, altering nationality is a mandatory rule and altering that is not permitted.

Today, in all the tax systems of the world, the importance of issues related to the income tax of commercial COMPANIES and its impact on the economy of governments, as well as its role in the free economy and legitimate competition, is undeniable, and even special attention is paid to the financial reports of joint-stock COMPANIES, and the process of measuring basic indicators It is very important, including profit, tax, cash, etc. The income of commercial COMPANIES is one of the most important tax sources of governments. In terms of commercial LAW, there is no essential difference between anonymous shares and other types of shares so that they are not subject to taxation. If the problem is to be looked at from an economic point of view and anonymous shares are considered tax-exempt, it needs a clear text and justification in dealing with the principle of equality of taxation on similar incomes. On the other hand, practical COMPANIES use their non-recognition by the government as an excuse for big tax evasions, and because of tax discrimination, they lead to the dissatisfaction of other taxpayers. Tax is not only an important part of the government's income, but at the same time it is used as one of the most important financial policy tools to achieve economic and social goals. The tax collected from legal entities and specifically from COMPANIES constitutes an important part of the government's source of income, so that the government, by creating tax LAWs to collect and collect taxes, and directing them towards infrastructure investment, actually plays an important role in economic development. It acts as a complement to the activities of the private sector in investment. Tax policies are an effective and efficient tool in developing the economic and creating a dynamic and productive direction for the country's economy, and it has an effect on the behavior of economic agents, especially COMPANIES.

Use of leasing is one of main methods for modern COMPANIES and commercial unities to finance. Leasing industry is scion in Iran add requires pass of particular regulation for full of its legal gaps. Present contract of Iranian leasing COMPANIES is the simple hire-purchase. Hire-purchase is a new topic that cause of today requirements at recent years, has been entered into legal arena. This method not only is flexible with future vicissitudes of clientele and liquidity of leasing company, rather in time of contract isn’t responder of clientele variety of need. It looks like, by combination of Hire- purchase with contract of settlement and change of computation method, be able to accede to noted purposes. Aim of this article is survey of legal dimension of Leasing COMPANIES and their Transaction.

In this reaserch the effect of changing the COMPANIES income tax LAW on the amount of income tax, retained earning, and the amount of accepted manufacturing COMPANIES in Tehran stock exchange is tested to achieve this purpose. First, changes in the amount of income tax, net income, retained earning and the investment of manufacturing COMPANIES in the years before and after LAW change in direct taxes were compared and tested.T- test, analysis of variance, and multiple regression were used in order to test the hypotheses. Obtained result indicated perceptible change in the amount of income tax and the investment of manufactureing COMPANIES in the years after change in direct income tax in comparison with the years before change in direct income tax.

Background and Theoretical Foundations:  Efforts in economic development, financing of projects, and promotion of new technologies can be considered some of the most important achievements of the entry of foreign investors, especially multinational COMPANIES. Therefore, in the current world, studying the role of direct or indirect foreign investment in multinational COMPANIES is of strategic importance for the development of the world economy and business. In the past few decades, multinational COMPANIES have played a significant role in the economic and commercial development of the world, especially the growth of developing countries such as Malaysia, the United Arab Emirates, China, Singapore, and India. Methodology: In this research, using the analytical descriptive method, the opportunities and challenges of multinational COMPANIES' investment in Iran were investigated by reviewing the investment capacities in the marine sector. Findings: The findings of this research indicate that if the investment conditions in developing countries and transition economies are guaranteed, international investors will be more willing to participate in such markets, especially in sea ice, considering the capacities They will have the potential of Iran on Makran coasts and islands and Persian Gulf coasts. Conclusion: According to the words of the president, Iran needs 200 billion dollars of foreign investment for 8% growth. Therefore, multinational COMPANIES have significant power and influence, especially in the development of marine industries, due to their economic facilities and advanced technology. In the marine industry sector, developing countries have less exploitation capacity than developed countries due to the harsh working environment. The role of these COMPANIES has been proven as part of the current economic reality of the contemporary world. Therefore, investing countries can control the activities and performance of transnational COMPANIES through the adoption of policies and by creating political, social, and economic stability and formulating rules and regulations in the fields of currency, wages and salaries, and natural resources and the amount of development of ports, roads and communication networks should use the resources of these COMPANIES for all-round development. In recent years, the world has witnessed a new and growing type of foreign direct investment caused by transnational COMPANIES. The relations of developing countries With advanced countries and the impact of their interaction with transnational COMPANIES, it has provided the basis for the development process in such countries. In terms of challenges, the most important challenges and investments of multinational COMPANIES in Iran are the government's interference in the economy, strict LAWs and regulations that limit the activities of international COMPANIES, such as Article 81 of the Constitution, and international sanctions based on America. Therefore, if the investment conditions in developing countries and transition economies like Iran are guaranteed, international investors will have more desire to participate in such markets. This allows the host countries to take advantage of comparative advantages, economic growth, job creation, and access to modern knowledge and technology to produce competitive goods in the international arena. Therefore, accelerating the flow of foreign investment provides mutual benefits for host countries such as Iran, considering the country's need for 200 billion dollars of foreign capital. Therefore, to get the most benefit from foreign investment, it is necessary to ensure political stability and economic security, improve infrastructure, and establish and implement appropriate LAWs and regulations. In the meantime, the need to pay special attention to free zones and sea-oriented development and investment in this sector as controlled geographical areas and the most susceptible spaces for attracting foreign investment seems necessary. The maritime sector has a very high potential due to the approval of sea-oriented development policies, and the flow of domestic and foreign capital in this sector can institutionalize the comprehensive development of the country due to the huge capacity of this sector. Finally, economic sanctions are the most important political factors hindering foreign investment attraction. This is while changing internal LAWs and regulations, including banking and financial LAWs, adopting the same behavior and the same approach with domestic and foreign investors, establishing investment guarantees, making the risks related to investment predictable, facilitating the business environment, and Abolishing economic sanctions and establishing constructive communication and resolving disputes with the countries of the region, developed countries, especially the European :union:, and resolving disputes with the United States, ultimately making the business and investment environment competitive in the country for the presence of different blocs can be conditions provided that the maximum investment in different parts of the country.

Parallel with promotion of human right concepts in the second half of twentieth century and increasing stress on social, ethical, environmental and humanitarian values under global focus, new concepts are established and multinational COMPANIES are not exempted because of their unique role in international tradeand codes of conducts-ethics are one of these concepts. On the other hand Islamic jurisprudence and LAW on international trade and transactions is based on the same rules governing private LAW which encompass human rights and can be studied when dealing with COMPANIES. This article endeavors to assess the state of codes of ethics and principles of conducts in international LAW concerning COMPANIES and Islamic LAW in three areas of human rights, labor LAW and environment LAW and to show that Islamic LAW and contemporary international LAW have common elements in human rights as the basis of codes of conduct and ethics for COMPANIES.

In Iranian legal system, auditing in COMPANIES has two main characteristics: the first is that, under Iranian LAW existence of an auditing body, only in joint stock COMPANIES, is compulsory, and in other COMPANIES, except that of in limited liability COMPANIES (with one exemption), and mixed joint stock COMPANIES, appointing an auditor is not mandatory. The second character of the auditing body in Iranian LAW is that, auditing is made possible only from inside the company (internal auditing, and not inspection), and external inspection has not been recognized. In contrast, in English LAW both auditing from inside and inspection from outside have been recognized. Nonetheless, in practice, with regard to the exemption of small COMPANIES from the duty of presenting their financial bills in the general assembly, a large portion of COMPANIES have been excluded from the duty of having an auditor. DTI (Department of Trade and Industries) is the responsible body for inspections; its duty is to protect the rights and benefits of the society, third parties and minority share holders in a company. This paper is intended to look at the developments and changes of the concept of auditing and inspection in these two legal systems; i.e. Iranian LAW and English LAW.

The special position of group of COMPANIES in international investment is undeniable. This notable position and their deep influence in international investment is such that group of COMPANIES plays a role equal to that of states in foreign investment. One of the most challenging discussions around group of COMPANIES is their nationality. There are serious disagreements as to whether the group of COMPANIES has legal personality and, consequently, nationality. Recognition or non-recognition of the legal personality and nationality of these groups has important and diverse legal implications that need to be examined carefully. These include the rights, obligations and responsibilities of the member COMPANIES vis-à-vis the parent company as well as the host country of the subsidiaries. Examining the LAW of Iran and France it is understood that group of COMPANIES lacks legal personality and nationality. In EU there is no unified regulations in this regard, but the case LAW of EU has taken a double approach toward the subject. This article introduces a pervasive framework for the assessment of the nationality of the group of COMPANIES and considers the controversial situation of some well-known company.

Recognizing the LAWful status of directors in COMPANIES is important for determining of director’s choices of business COMPANIES. This importance not only affects on theoretical aspect but also has effect on third persons of transaction parties and COMPANIES. LAWyers and jurists always discuss about this issue. Based on an opinion, directors of business company are LAWyers of that company but there is another opinion which says that company directors are deputy of that company and finally some jurists know directors as an element of company elements.In this article, the author analyses these opinions by referring to article 17, 118, 135, 588 and etc and comparing them in Iran and England jurisprudence and LAW.