نوع المستند : مقالة علمية و بحثية
المؤلفون
1 أستاذ مشارك قسم القانون الخاص ، مركز بحوث الحوزة والجامعة ،قم ، ايران
2 طالب دكتوراه، كلية الحقوق، جامعة قم، قم، ایران.
المستخلص
الكلمات الرئيسية
عنوان المقالة [English]
المؤلفون [English]
This study examines the legal effects of corporate mergers on the merged company in a comparative perspective between Iraqi and Iranian law. It differentiates between mergers by absorption and by consolidation, and analyzes the consequences of extinguishing the merged company’s legal personality, the principle of universal succession, and the automatic transfer of its estate (assets, liabilities, contracts, and pending litigation) to the surviving or newly formed company. The paper also addresses statutory safeguards for creditors (public notice, objection rights, and guarantees), shareholder and employee protection, and contractual continuity. It shows that Iraqi law principally Companies Law No. 21 of 1997 (as amended) sets clear procedures and effects for personality extinction and comprehensive transfer, whereas Iranian regulation relies more heavily on general principles (e.g., Article 588 of the Commercial Code) and sectoral provisions (e.g., the 1971 Cooperatives Law), leaving practical gaps that call for legislative completion. The study concludes that mergers are not a vehicle to escape liabilities but a restructuring tool grounded in full legal succession that must balance market efficiency with stakeholder protection
الكلمات الرئيسية [English]
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