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.

EU has developed a plethora of initiatives to deal with the southern shores of the Mediterranean Sea. From Euro-Mediterranean Partnership (EMP) and the so-called Barcelona Process to European Neighborhood Policy (ENP) and Union for the Mediterranean (UfM), different regional programs have been implemented in the Mediterranean region. The diversity and increasing number of countries involved have led to a feel of Mediterranean bazaar with diverging directions. Thus, one question appears to remain unanswered: In what ways have ideational foundations affected the EU initiatives in the Southern shores of the Mediterranean Sea? The research hypothesis states that differences in ideational foundations of the Mediterranean powers, namely, France, Italy and Spain, in moments of crisis have led to the multiplication of initiatives and brought in at times conflicting arrangements between the north and the south of the Mediterranean Sea. The research question was answered under the Constructivist Institutionalism using the qualitative methodology of content analysis.  Research findings reveal that when confronted with moments of self-doubt (crisis), each of the Mediterranean powers has effectuated an institutional change according to its established ideas and cognitive filters.

Dans le cadre des transferts culturels, le facteur de la migration est reconnu comme l'un des principaux outils pour transférer la littérature et la culture d'une langue à une autre. Un examen plus approfondi de cet outil important révèle que l'écriture migrante est le résultat des efforts d'un auteur qui choisit souvent des héros pour les transitions culturelles à travers l'outil de migration lesquelles sont toujours impliquées dans la recréation d'un nouveau rôle dans une nouvelle société. L'un des écrivains iraniens immigrés dont l'écriture migrante trouve sa place en dehors de cette règle générale est bien Goli Targhi. Dans la présente étude nous essayons de montrer pourquoi, malgré le fait que l’écriture de cette auteure est considérée comme une écriture migrante, les histoires qu'elle a créées dans son univers romanesque, sont remplies de héros qui aiment jouer leur rôle dans sa terre natale, notamment dans l’ancien quartier de l’écrivaine qui garde toujours la douce clameur d'une ville familière et le jardin de Shemiran, le cadre d’un sommeil vert.

The 2015 United Nations Climate Change Conference (COP21) in Paris brought together 195 countries to reach an agreement. Regardless of the environmental issues discussed and agreed in the conference, what seems significant is the global role that France played as the conference hosting nation. The country managed to promote itself as "the" eligible place among many European cities to host the conference, creating a diplomatic prestige for itself, provoking new environmental ambitions worldwide and presenting Paris as the home city, whose name is attached to the agreement forever. Yet, environmental issues have not always been a driving force for diplomatic efforts and public policy initiatives in France. Indeed, environmental protection grew to appear in the national agenda throughout decades and developed as a notion worthy of political and diplomatic attention in a long-term process, the study of which is noticeable in the European context. Utilizing Issue Ownership and Green Soft Power theories, the research employs Theory-Testing Process Tracing method to analyze France’s environmental contributions resulting in its leader role in the Paris Agreement. Ultimately, this study seeks to illuminate how environmental concerns gained public and political attention in the French society and politics, leading to the country's position in the agreement process. The author argues that an interplay of domestic and external factors let France present itself as a responsible actor in environmental affairs, strengthen its soft power on the international stage, and reinforce both national policy and international influence on the issue of the agreement.

Cet article examine la représentation théâtrale du mariage sous l’influence des idées féministes. Notre étude, basée sur la revue d’une diversité de saynètes et de pièces de théâtre, et se référant aux témoignages de sociologues et juristes, montre que l’institution du mariage est interprétée durant la première moitié du XXᵉ siècle, non comme un pacte d’amour, mais comme un mécanisme d’aliénation, symbolisant soit l’esclavage de la femme, soit sa transformation en objet de marchandise. En effet, le théâtre féministe français s’inscrivant dans un contexte d’émancipation féminine liée aux courants socialistes et anarchistes, présente une critique exagérée du mariage, voire une remise en question totale de cette institution comme instrument de domination et de régulation sociale des femmes. Cette étude permet également de souligner le rôle du texte littéraire en tant qu’espace de contestation des normes sociales, et de réfléchir sur la possibilité de prendre en considération la fiction comme document anthropologique ou sociologique.