دور المعاملة الضريبية في تشجيع الاستثمار الأجنبي

Other Title(s)

The role of tax treatment in promoting foreign investment

Author

العزاوي، زكريا يونس أحمد

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

• Foreign investments
• Taxes
• Incentives
• Iraq
• Tax exemptions

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

• APA
• MLA
• AMA