Iranian Journal of Trade Studies

Iranian Journal of Trade Studies

Law: A Comparative Study of French and Iranian Law

Document Type : Research Paper

Authors
Saeed Mohseni 1
Mahsa Robati 2
Faezeh Teymourimoghaddam 3
Mohammad Taqi Nadi 3
1 Faculty of Law and Political Science, (Private Law), Ferdowsi University of Mashhad, Mashhad, Iran
2 PhD in Private Law, University of Tehran
3 PhD student in private law, Ferdowsi University of Mashhad, Mashhad, Iran
10.22034/ijts.2026.2074814.4203
Abstract
Conflict of interest represents one of the most fundamental and complex challenges in the field of corporate governance. However, Iranian legal literature suffers from ambiguity in precisely defining the 'interests involved' in this conflict, largely confining itself to statutory examples. Using a descriptive-analytical method and a comparative study of advanced French legal doctrine, this research seeks to provide a coherent conceptual framework for identifying the constituent elements of competing interests. The findings indicate that this conflict arises from the confrontation of two main pillars: first, the 'corporate interest' (l'intérêt social) as an independent and benchmark interest, and second, the 'personal interest' (both material and moral). The main contribution of this study lies in presenting a method for identifying personal interest through the analysis of 'links of interest' (liens d'intérêts). This framework provides a basis for the coherent interpretation of laws and the presentation of practical solutions within the Iranian legal system.
Keywords
Conflict of Interest
Corporate Interest
Personal Interest
Competing Interests
Links of Interest

Subjects

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  • Receive Date 15 October 2025
  • Revise Date 29 January 2026
  • Accept Date 24 February 2026