摘要：Buy back contracts are one of the variety of investment in oil industry in Iran.To put it another way,the main purpose of contracts such as buy back is to increase investment and attract more capital and foreign currency in the country.As it has been proved in economics and business sciences at international level,when investment is made in a country,it directly or indirectly bears positive impacts on all groups of people.The present research study aimed to examine the juridical status of one of the buy back deal sides under the name of contractor,who is supposed to invest and develop oil fields along with other related issues so that topics such as tax payment,insurance, workers,and civil responsibilities of contractors against employer would be more taken into consideration by contractors and more importantly,contractors could know about different insurance coverages and select their intended one and also abdicate any responsibility resulted from legal crimes from themselves by setting tax returns.This,in turn,helps them to do their business activities without any problem in the host country.Furthermore,employers also have some financial and non-financial obligations to contractors including preparing the required conditions for implementation of the deal substances.Knowing about these factors helps the two sides to sign a legal deal.Finally,the present study was an attempt to present a case study,which would raise the two sides'knowledge about their rights and sign the bay back contract according to predetermined specific legal regulation.
关键词：Buy Back Contracts;investment;oil industry;contracts;Iran economic;case study
