عنوان مقاله [English]
Development of petroleum industry of Iran needs finance. Although by existence of high prices of petroleum in recent circumstances, part of these financial sources is securable from sale of petroleum; however use of foreign finance for absorption of technology and acceleration of finance programs is necessary. In recent decade, Iran has endeavored to attract part of necessary capital and adequate technology in petroleum industry by introduction of buy back contract. The object of buy back contract is equipment, technical science and provide of convenience for production in importer country. Parties of buy back agree that seller subsequently purchase the productions that have been output through this convenience and amortize own expenses. Specifications of buy back are: being contract, being irrevocable, being unconditional, being consideration, being coherency and being long time. The main issue in buy back transactions is its description of contractual nature. Buy back has similarities to legal institutions like contract of sale, contract of exchange, contract of partnership, contract of reward, contract of capital investment by sleeping partner, hire-purchase contract and contract of settlement. Buy back indeed is non of these institutions. This research surveys the nature of buy back contract in jurisprudential and legal viewpoint and assay to prove the legitimacy of this international contract in sight of Islamic dynamic jurisprudence and Iran law.