فهرست مطالب mansour eshgpour

The right to transfer the place is one of the facilities of the law taxes and the tax on the transfer of the "right to transfer the place" is one of the most important tax sources. According to the Tax Law: " the assignment of a place is the right to acquire or profession or the right to occupy the place or the rights arising from the commercial position of the place." The tax system considered the transfer of premises for commercial, administrative and industrial use to be subject to this type of tax, but the Court of Administrative Justice, in violation of this approach, included the said tax only in commercial use. In this research, which has been done by descriptive-analytical method, the question has been answered whether places with non-commercial uses are also subject to tax on this resource or not? According to the definition of the right to transfer the place in the tax law and with reference to Article (2) of the Commercial Law and the Law of Landlord-Tenant Relations approved in 1977 and the principle of tax justice, the research achievement is that Due to the good reputation of the business and the commercial position of the place, it may also include places with industrial and office use. In addition, the scope of this right is wider than the right of business or profession or trade.

Commercial secrets are of economic value and not available to the general public, and reasonable efforts have been made to safeguard its confidentiality. In some cases, after the termination of the employment relationship of the former worker or employee, he or she is the cause for disclosure of the commercial secrets. This study, by studying the concept and the nature of commercial secrets and disclosure of commercial secrets responsibility, investigates the civil liability of commercial secrets disclosure by the former worker. The paper uses a descriptive-analytical method and benefits from library sources. As the finding of this paper  the author concludes that the commercial secrets are defined as a sort of wealth  or property and the access of the former worker to commercial secrets is a kind legal religious trust which can’t be denied and if  the former worker (or employee)  discloses commercial secrets, the base for his or her civil liability for the disclosure of commercial secrets and quality of distributing liability  can be determined by benefiting from the principles of liability such as: usurpation, destruction, unjustified ownership or enrichment, deception and  the liability  for damages.