In the context of contract formation, an offer and acceptance may be expressed by means of data message. From legal point of view, a variety of fundamental issues must be addressed to insure that such contracts are legally valid and enforceable. This paper, with aim to investigate this issue, distinguishes between the agreement arise as a result of offer and acceptance and the agreement which should strictly comply with some formal requirements. To conclude, almost all transactions and contracts, including first group as mentioned above, can be done in electronic form, but the validity of second group depends on the type of formalities.
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