It is unrealistic to think that foreign companies only have rights in Iran's legal system, because there is no rights-oriented approach to this matter in any legal system, but what exists are obligations along with rights. . Of course, these obligations can be at three levels, which can be considered as legal obligations, contractual obligations, and customary obligations. Apart from the contractual obligations and customary obligations that are not discussed in this treatise, the obligations imposed on foreign companies by law are more important. These laws can be both at the level of the constitution, at the level of ordinary laws, and at the level of regulations and guidelines. Non-registration of foreign companies according to the existing laws in the commercial law systems of each country should have the guarantee of various legal, criminal and even administrative enforcements. In this regard, this issue is mentioned in the regulations of the World Trade Organization and especially in the Agreement on Tariff Measures - which governs tax tariffs - and discrimination in the registration of foreign companies as a violation of the obligations of the member states of the Trade Organization. The world knows. The thing that needs to be noted regarding the registration of foreign companies is that due to being within the territory, each government has chosen its own laws and regulations in the field of legal enforcement guarantee.