عنوان مقاله [English]
The subject of buy back contract is equipment, technical science and providing facilities for production in the importer country. Parties in this contract agree that the seller subsequently purchase the productions that have been produced with this facilities and amortize own expenses. Features of buy back contract are: being contract, being irrevocable, being unconditional, being consideration, being coherency the exporting productions to buy backed articles and being longtime. The main issue in buy back transactions is its description of contractual nature. Buy back in some aspects is similar to legal institutions like contract of sale, contract of exchange, contract of partnership, contract of reward, contract of capital investment by sleeping partner, hire-purchase contract and contract of settlement; but it is none of them indeed. This research survey the nature of buy back contract in jurisprudential and legal viewpoint and attempt to prove the legitimacy of this international contract in the sight of Islamic dynamic jurisprudence and Iran law.