نوع مقاله : علمی پژوهشی

نویسندگان

1 دانشگاه دولتی اصفهان

2 دانشگاه شهید بهشتی

3 موسسه عالی آموزش و پژوهش مدیریت و برنامه‌ریزی

چکیده

در این مقاله با محوریت حکم ماده 479 لایحه جدید قانون تجارت در باب شرکت تک شریک و دیدگاه‌های حقوقی، مسئله شرکت تک شریک را مورد بررسی قرار خواهیم داد. سعی شده فلسفه وجودی، معایب، مزایا و احتیاط‌های لازم شرکت تک شریک مورد کاوش قرار گیرد و با بررسی تطبیقی، بایسته‌های پذیرش این نوع شرکت جمع‌آوری شود. باید بدانیم که تأسیس حقوقی شرکتِ تک شریک ممکن است با تأسیسات حقوقی دیگر در ارتباط باشد که بررسی نکردن آن تأسیسات نیل به یک دیدگاه جامع را نامقدور می‌سازد، لذا بررسی مسائل جانبی شرکت‌های تک شریک هم در دستور کار قرارگرفته است. در این مقاله فرض بر این است که با پذیرش شرکت تک شریک منحصر کردن ساختار شرکتی آن به شرکت با مسئولیت محدود صحیح نخواهد بود. در این پژوهش از روش تحلیل منابع کتابخانه‌ای بهره جسته‌ایم و نتیجه آن شد که پذیرش این شرکت در حقوق ایران می‌بایست با اعمال احتیاط‌ها و رفع ابهاماتی همراه باشد و نیاز به رعایت مواردی، ازجمله تحمیل شروط قانونی و تعیین حداقل سرمایه و امکان خرق شخصیت حقوقی شرکت دارد.

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