دور المعاملة الضريبية في تشجيع الاستثمار الأجنبي
Other Title(s)
The role of tax treatment in promoting foreign investment
Author
Source
مجلة العلوم القانونية : مجلة علمية محكمة
Publisher
University of Baghdad College of Law
Publication Date
2018-12-31
Country of Publication
Iraq
No. of Pages
15
Main Subjects
Economy and Commerce
Financial and Accounting Sciences
Topics
English Abstract
The tax system in Iraq plays a prominent role in the process of attracting foreign investments to operate the money in the investment market of our country, through the incentives provided by the legal texts that stimulate foreign investors and pay to contract, and those incentives are the tax exemptions and tax obtained by the foreign investor, The Iraqi turned to that issue in the Iraqi investment law currently in force and amended, but we will try to shed light in this study on the extent of those incentives compared to what is granted by the comparative legislation? Is it enough that the legal texts brought by the Iraqi legislator to encourage foreign investor and reassurance of his money through investment in commercial projects within the country? So we tried to show the positive relationship between tax incentives on the one hand and foreign investment on the other hand.
Data Type
Conference Papers
Record ID
BIM-911292
American Psychological Association (APA)
العزاوي، زكريا يونس أحمد. 2018-12-31. دور المعاملة الضريبية في تشجيع الاستثمار الأجنبي. مؤتمر الإصلاح الدستوري و المؤسساتي : الواقع و المأمول (2018 : بغداد، العراق). . العدد الخاص (2018)، ص ص. 317-331.بغداد، العراق : جامعة بغداد، كلية القانون،.
https://search.emarefa.net/detail/BIM-911292
Modern Language Association (MLA)
العزاوي، زكريا يونس أحمد. دور المعاملة الضريبية في تشجيع الاستثمار الأجنبي. . بغداد، العراق : جامعة بغداد، كلية القانون،. 2018-12-31.
https://search.emarefa.net/detail/BIM-911292
American Medical Association (AMA)
العزاوي، زكريا يونس أحمد. دور المعاملة الضريبية في تشجيع الاستثمار الأجنبي. . مؤتمر الإصلاح الدستوري و المؤسساتي : الواقع و المأمول (2018 : بغداد، العراق).
https://search.emarefa.net/detail/BIM-911292