France

One of the most important economic topics in every country is considering tax issues as a way of increasing the government's income through attracting public confidence by observing the principles of proceeding in the tax system of the country which might likely cause a national production boom, increase economic growth rate, reduce unemployment and the fair distribution of wealth. In this regard, since the majority of taxpayers in a country pay taxes and at the same time their rights might be threatened, it is therefore necessary to establish courts and tribunals for settlement of rights and resolving hostility, and because of the close connection of individuals with the issue of tax, they may refer to these authorities more than others. Accordingly, references must be made in accordance with a fair proceeding in order to best determine the rights of the modalities, which will not be achieved except through the adoption of fair trial principles that are endorsed and supported by international legal institutions and are accepted as the principles for the implementation of fair results in the global prosecution system. Today, there are several systems of tax proceedings in different countries, each of which has weaknesses and strengths in terms of affinity and fairness of fair proceeding principles. In this paper, by examining the tax jurisdiction of Iran, the United States, Britain, Germany and France, as well as the patterns of exploitation of each of these systems and comparing the tax systems of these countries with the accepted principles of fair proceeding, the degree of proximity or the distortion of the above tax systems into the principle of the implementation of justice, which should be the ultimate goal for lawmakers, will be studied.

Humanitarian intervention is a controversial issue in international relations and it is imperative for policy makers to understand its nature and complexities. This article seeks to explain France’s humanitarian actions during the Rwandan genocide in 1994 and how they were used to protect its strategic interests in Africa and Rwanda. Retrospectively analyzing the actions of France during the Rwandan genocide would provide invaluable insights on how powerful states advance their selfish national interests under the guise of humanitarianism. France’s military intervention in Rwanda represented the attempt to weave its strategic interests with its duty under international law to respond in cases of genocide and serious violations of human rights. The descriptive analysis method is used to build the arguments of this article and the conclusion reveals that France’s actions of leading the humanitarian intervention during the Rwandan genocide were not manifestations of a benevolent foreign policy but the pursuit of its selfish goals.

The present study was conducted to investigate how Trump’s unilateral withdrawal from Iran’s nuclear deal on May 8, 2018 has been framed in political cartoons published in French and Iranian media. In this paper, a thematic analysis of published cartoons available on Google images from May 8, 2018 to June 8, 2018 was conducted in both French and Farsi. Five categories of news frames identified by Semetko and Valkenburg (2002) were applied on selected cartoons to observe how these frames are used on political cartoons in French and Iranian news outlets. Findings of the study showed that withdrawal of Trump from Iran’s nuclear deal has been framed mostly as a threat for France and has been considered in a bilateral perspective between USA and France. For the Iranian press the withdrawal is mostly considered as a result of Trump’s mental instability and P5+1 inaction.

One of the most critical issues in Iran's foreign policy is European countries' foreign policy toward the Iran-US crisis. The hostage crisis in Tehran on November 4, 1979 (Aban 13, 1358 SH) was the first Iran-US crisis to affect Iran's relations with Western countries. This study aims to investigate the following question: "What were the French policies toward the hostage crisis, and how were they formed?" To answer this question, the “strategic autonomy” framework was utilized to comprehend France's foreign policy. This research employs a "historical case study" methodology, which critically analyzes historical documents, such as press documents, official reactions, and diplomatic documents. The findings of this study indicate that the French foreign policy of this period can be analyzed using the concept of "strategic autonomy." In its relations with Iran, France adopted the policy of "independently regulating relations with a third country," "independence in foreign policy decision-making," and "ensuring the well-being of citizens," whereas in its relations with the US, it followed the policy of non-interference in the US's reciprocal crisis with the third party and maintaining economic interests.