This guidebook has been prepared by Partners of ESK Law Firm. It is written to give the busy executive a quick overview of the legal and professional regulation, investment climate, taxation, forms of business organization and business practices in Iran. Making decisions about foreign operations is complex and requires an intimate knowledge of a country’s commercial climate, with a realization that the climate can change overnight. Companies doing business in Iran – or planning to do so – are advised to get current and detailed information from experienced professionals. This book reflects information current as of July 2015.