المعاملة الضريبية للاستثمار الأجنبي في العراق في ضوء أحكام قانون الاستثمار العراقي رقم (13) لسنة 2006

Abstract

Initially, it necessary to say that the true position of Iraq economic is suffering many obstacles and problems due to the weakness of government policy , as well as of suffering from the corruption, Iraqi legislator seeks at this stage through the legislation to the investment law No .13 of 2006 to create an attractive environment for capital particularly foreign m in cl -uding the promise of benefits, incentives and gurarntess,it including tax exemptions which grant for projects funded through the flow of foreign caprtal into the Iraqi economy . And the consequent activation of the reality of the Iraqi economy absorbs part of unemployment, because the tax have a dual role positive or negative, and can be as a tool for fiscal policy . So Iraqi legislature tries to empoly these tools in positive way through reassure the foreign investor with a grant tax exemptions of up to more than ten years, as well as other concessions contained in the investment law .