Scope of criminal liability of legal persons, in the Law of Iran and Scotland

Some issues are of great importance and noticeable in the realm of criminal liability of the legal entities. First, based on which method or methods the responsibility can be attributed to one who lacks the body and spirit? Second, which range of crimes can they commit? For example, are they eligible for crimes such as murder? Third, due to the specific nature of the legal entities and with respect to the objectives of the criminal law, especially consequentialism, what kind of sanctions can be applied to enforce them in a timely manner? Fourth, will the defense of due diligence by the legal entities in the prevention of the crime taken by the members suffice them to avoid from criminal responsibility? This article would compare criminal justice system in Scotland as a pioneer in the adoption of the criminal liability of the legal persons, under the influence of the criminal justice system of England, and the Iranian criminal justice system as a system, which adopted this liability later; and would answer to this kind of questions. Finally, after revealing the Iranian criminal justice system's shortcomings in this regard, solutions would be suggested to resolve them.