التصفية في القانون السوداني
Year: 2026
Type: article
Abstract: This study aims to shed light on the legal provisions governing companyliquidation under the Sudanese Companies Act of 2015, with particular focus onboth voluntary and compulsory liquidation. The research employs a descriptive andanalytical methodology, analyzing legislative texts in light of practical application.The findings indicate that while the law outlines the general procedures anddifferentiates between liquidation types, certain provisions—particularly thoserelated to creditor rights and liquidator responsibilities—require furtherclarification. The study recommends issuing detailed executive regulations,establishing judicial oversight mechanisms to ensure transparency, and enhancingtraining programs for liquidators and certified accountants. The researcher hopesThis work will contribute to legal reform and strengthen confidence in theinvestment environment.
Author: مضوي عبدالرحيم, أ. عبدالرحمن
Institutions: Al Jazeera University, University of Gezira
Language: Arabic
Subfield: Law
Field: Social Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7220464059