عنوان مقاله [English]
Share is a salient feature in open and close company laws. Accordingly, we tried to analyze specific legal regimes in Common Law and Arabic Law to have a complete comparison.
Legislator has defined the preference share in the note 2 of the article 24 of the Amendment to the Commercial code after definition of share in the same article but no particular. Legal regime and special circumstances and clearly specified for preference share.
Key words: Definition Share – legal and advantage depend on preference share when the company is being liquid and is being wound up – kind advantage preference share.