نشریه پژوهش های حقوق تطبیقی
سال بیست و ششم شماره 3 (پیاپی 117، پاییز 1401)

An introduction of general principles of procedural law; "a comparative attitude towards methodology of conceptualizing a general theory"
The procedural law has been recently developed and conceptualized as an autonomous branch of law beside other branches. Given this autonomy, the procedural law shifted the classical narrow perception of procedure as techniques and formalities of proceeding to a deep analytical argumentation elaborating the substantive principles to govern the proceeding and make distinction between mere formalities therefrom. The core theoretical concept here is how to find the basic principles susceptible to apply on all kind of procedures i.e. civil procedure, criminal procedure, administrative procedure, etc. The question immediately may arise after reading this article will be if there are a procedural law Jus Cogens.

One of the most important and significant issues in the present study is how to apply economic models in identifying and establishing liability rules. The function of models in analyzing the legal phenomena, including liability rules, is to understand the decision-making logic when encountering interdisciplinary issues so that decisions made by decision-making entities can be optimized in the liability system. The application of the liability rules to achieve the optimization goal by economics makes the nature of the issue raised in these models interdisciplinary. For example, the criterion for the efficiency of liability rules is to create optimal economic incentives to apply care and activity. In fact, the problem facing the presented economic model regarding the rules of liability is to establish the liability rules in cases of unilateral incidents in such a way that the decision variables such as care and activity level, optimality, and the goal contained in the objective function are realized. While emphasizing the role of modeling in identifying and establishing liability rules, the present study strives to first determine the unilateral incident cases and present the criterion for determining these cases and second to conduct analysis of the strict rules of liability and negligence in the cases of unilateral incidents based on the modeling approach. This issue has not been addressed in the research conducted so far. Accordingly, this study presents an example of the application of the modeling method, which indeed a problem with an interdisciplinary nature is presented.

The freedom to transfer property as one of the most prominent examples of contract law issues, is limited by tax laws. Iranian Direct Taxes Law, has considered taxable the transfer of real estate with any legal nature - Sale (Art. 59), Exchange (Art. 63), Gift (Art. 119 to 128), Inheritance (Art. 17) etc. - whether official (Art. 52, 59 and 187) and informal (Art. 52, 59, 61, 64, 71, 74, 78 and 80), and whether they are for business purposes or otherwise (application of arts. 52, 59 and 77). On the one hand, such a situation has caused an illegitimate infringement of the tax laws on the sovereignty of will and freedom of contract, and on the other hand, it has prevented the realization of the goals of tax redistribution. The basic question is how the imposition of real estate transfer tax does not encounter the legal freedoms of individuals? The main method of this research is descriptive-analytical and in a library style. Because of the relationship between this research and the function of tax institutions, field research has also been considered. As a result, the separation between professional real estate transfer contracts (based on business) from contracts concluded to meet personal needs (non-professional) and the taxation of the first group can prevent the above encounter.

A cinematic work is a type of work of art that in most national systems is subject to special rules compatible with the nature, type of this work and its thriving industry. In national law, despite the flourishing film industry in society and its numerous enthusiasts, it has not been legislated and does not have a set of rules governing it. One of the reasons for this gap is the lack of a precise definition of this work and the lack of recognition of its nature. The main question is what is the nature of the cinematic work in the existing legal gaps? With the definition of joint work in the current laws of intellectual property, according to the law of France and Iran, unlike England, India and the United States, the cinematographic work is considered a joint work, and in the review of other categories can be said that a cinematic work is a derivative, adapted, audio-visual work. In all the examined laws, the cinematic work is an adapted work, because the use of the elements of the original work and the change in the format in the second work and a relative originality in creativity and innovation to create an adapted work are mentioned in all the examined laws, so it should be considered The rights of adapted works should be implemented in the national legislation to respect the rights of the author of the original work and to protect the cinematographic work. Also, in French law, like Iranian law, a cinematic work is considered a joint work, so how to exploit this work in French law should be taken into consideration in the legislation for cinematic works in Iran

This article compares the principles: neighbor in English law, Good Samaritan in America and Ihsan (benevolence) in Islamic law and also see fraternity in French law. The focus of this article is on the scope and application of these rules especially on the compensation of benefactor. This study shows that the Islamic principle has a wider scope and application and is not limited to the state of necessity, but the criteria for describing a person as a benefactor in the judgments of common law courts are practical and useful. Iranian law could consider these characteristics as the criteria of the reasonableness of the behavior. Indicators of good faith, freeness, absence of contractual relationship, absence of gross negligence should be taken in consideration in all charitable activities.

diation, despite its historical antiquity and significant benefits for parties, has been less successful than other methods of dispute resolution such as arbitration and litigation. According to scientific and practical researches, the reason for the mentioned situation was the lack of enforcement support of the settlement agreements as a result of the mediation process. To cover this weakness and to promote mediation, the United Nations ratified the Singapore Convention. The convention has recently entered into force and signed by Iran, although it has not yet been ratified by the Iranian legislature. In the present study, various rules and aspects of cross-border implementation of international trade settlement agreements have been analyzed, so that the Iranian legislature, legal researchers and business activists can have a correct understanding of the provisions of the Convention. Finally, this article concludes that the Singapore Convention has taken an important step towards the development of mediation in order to provide enforcement support to the settlement agreements and to grant the status of Res Judicata to said document. Of course, there are ambiguities and rules that can be criticized in the treaty, the inclusion of which is due to the need for consensus of the countries and certainly the Singapore Convention, by providing the setting and development of mediation, can result in ratification of more comprehensive mediation treaty. The Iranian legislature is advised to accede to the Treaty, and to harmonize the legal approach to domestic and international mediation, to enact a national mediation law inspired by the UNCITRAL Model Law so that the Iranian dispute resolution system takes an important step in promoting this method of dispute resolution.