The amendment of the commercial code particularly companies regulations, has been a concern of the legal as well as business communities. With inevitable developments in this field in other countries and the EU Community's trend towards a unified company law through mandatory directives for the member States, the development in this regard has been intensified. This is the case while the Iranian legal system has not witnessed any move in the same line. The cabinet's decision to take this necessity into account focussing on the companies, is regarded as a crucial step to implement that objective. This important decision which was accomplished based on all established scientific- research methodologies, finally in the form the cabinet Bill went to the Parliament.
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