عنوان مقاله [English]
نویسنده [English]چکیده [English]
Unfortunately, merging process and legal issues in Iran legal system hasn’t been resolved despite of the complexity on merging Trade Companies. Merging companies results to mitigate cost and trade risks and to elevates productivity as well as managing concentration on capital market, and affects significantly on financial and economical affairs.so, knowledge to legal issues of merging is essential. Although commerce law commits debts, obligation and assets of merging companies transfer to new company or integrative company, but transferring obligations or assets should be interpreted on a framework of general rules and principals. The time for transferring of debts and obligations is significantly important, so “companies Registration Offices“ consider specifically on them. Merging trade companies, the time of transferring obligations is too important. other issues to transfer obligations including asset exchanges, tax payments, assessment and account auditing.