The phenomenon of double taxation has become one of the biggest problems suffered by different countries due to the taxpayer having to pay the same tax on the same taxable item by several countries, which negatively affects the level of international trade and in front of the recruitment of foreign investments and capital, due to the diversity of countries claiming jurisdiction to impose the tax, which necessitated this and to avoid the occurrence of double taxation to conclude international agreements, and the inclusion of laws in some domestic legislations of countries, in addition to following economic methods to avoid the occurrence of this problem.

Biggest problems suffered, several countries, foreign investments and capital

Rifaat Al-Mahjoub, Public Finance, Book Two on Public Revenues, Dar Al-Nahda Al-Arabiya, Cairo, 1965, p. 85.

Sabah Fayyad Tlass, The role of international agreements in addressing international double taxation, Al-Qadisiyah Journal of Law and Political Science, Issue (1), Volume (12), June 2021, p. 338.

Nour Hamza Hussein, double taxation and ways to address it, Journal of Legal Sciences, College of Law - University of Baghdad, first issue, 2020, p. 270.

Ahmed Jamea, Science of Public Finance, Sayyid Abdullah Wahba Library, 1965, p. 32.

Majeed Al-Sabwin, double taxation, an article published on the Internet at the link: http://arab-ency.com.sy/law/detail/163211

Hassan Falih Khalaf, Public Finance, Modern Book Science for Publishing and Distribution, Irbid, Jordan, 2008, p. 193.

Abdul Hadi Moqbel, Tax Theory, Tanta Library, 2003, p. 204.

Taher Al-Janabi, Public Finance and Financial Legislation, Baghdad Legal Library, 2017-2018, pp. 180-181

Edwin R. A. Seligman Doutle Tation and International Fiscal Cooperation the Macmillan Company, 1928, P.2.

Abdul Hadi Moqbel, previous source, pp. 206-207

Suzi Adly Nashed, Mohamed Riyad Attia, Summary of Public Finance, Faculty of Law, Alexandria University, without publishing house, 1960, pp. 289-300.

Youssef Ahmed Batriq. The Economics of Public Finance, Faculty of Law, Alexandria University, Dar Al-Jami’a, Egypt, 1987, pp. 212-213.

Taher Al-Janabi, previous source, p. 181.

Abdel Wahed Al-Far, Foreign Investments, Dar Al-Maaref for Publishing and Distribution, Egypt, Cairo, 1972, p. 9.

Duraid Muhammad Al-Samarrai, Foreign Investment Obstacles and Legal Guarantees, Beirut, 1st edition, Arab Unity Center, 2006, p. 40

Zainab Hadi Ismail, The impact of investment environment variables on attracting foreign direct investment to Iraq for the period (2004-2018), unpublished master’s thesis, College of Administration and Economics, University of Babylon, 2021, p. 34.

Freedom Muhammad Abdullah, The Role of Double Taxation Avoidance Agreements in Encouraging Foreign Investment in Iraq, Research Submitted to Obtain a Higher Diploma Certificate, Institute of Arab Studies and Research, Baghdad, 2011, p. 49

Zainab Hadi Ismail, same previous source, p. 87.

Younis Ahmed Batriq, and others, Public Finance: Taxes and Public Expenditures, University Press and Publishing House, Alexandria, Egypt, without a year, p. 134.

Younis Ahmed Batriq, International Policies in Public Finance, University House, Alexandria, 1997, p. 121.

Nour Hamza Hussein, previous source, p. 276.

Atef Sedqi, Ahmed Al-Razzaz, Public Finance, Faculty of Law, Cairo University, p. 230

Sabah Fayyad Tlass, previous source, p. 340

Iman Bougherra, How to Avoid International Double Taxation within the Framework of International Tax Agreements, “A Case Study of the Tax Penal Tax Agreement,” a memorandum to complete the master’s degree, Faculty of Economics and Interpretation Sciences, 2009, p. 17.

Fawzi Atwi, Public Finance: Tax Systems and the State Budget, Al-Halabi Legal Publications, 2003, p. 263.

Habib Al-Rahman Haddi, The Role of Tax Policy in Attracting Foreign Capital in Developing Countries, PhD thesis, Faculty of Law, Cairo University, 1982, p. 141.

Salah al-Din Hamid al-Hadithi and Iman Ahmed Hussein, Tax exemption as a factor that attracts foreign investment in Iraq, Ministry of Finance, Iraq, Studies and Research, 2011, p. 1.

Hussein Al-Najm, Incoming Investment and the Problem of the Double Tax Policy, from the website:

Mr. Abdel Mawla, Public Finance: A Study of Public Economics, Cairo University Press and University Book, 1977-1978, pp. 250-251.

Qabas Hassan Awad Al-Badrani, The Legal Center for the Taxpayer in the Badrani Tax, doctoral thesis, University of Mosul, 2002, pp. 198-1999.

Article (25) The convention fiscal model concerns the revenue and fortune, op. Cit, p.40.

Hurriya Muhammad Abdullah, previously mentioned source, p. 64

Duha Thabet Al-Obaidi, Double Taxation Avoidance Agreements and Proposing a Mechanism for Activating them (Exploratory Study), Higher Diploma Master’s Thesis, Higher Institute for Accounting and Financial Studies, University of Baghdad, 2010, p. 49

United Nations, Economic and Social Affairs, United Nations Model Convention on Double Taxation between Developed and Developing Countries, p. 29.

Mustafa Hussein Mustafa, Principles of Finance, p. 502.

Suleiman Al-Tamawi - The Three Authorities in the Arab Constitutions - Dar Al-Fikr Al-Arabi - Cairo - 1974 - p. 477

Bruno Gouthière, imprisonments in international affairs: three pratiques, published by Francis Lefebvre, 4th edition, Paris, 1998, p. 11.

Freedom of Muhammad Abdullah, previous source, pp. 71-73.

See Article (1) of the Law of Ratification of the Agreement for the Avoidance of Double Taxation and the Prevention of Financial Evasion concerning the Tax on Income and Capital between the Government of the Republic of Iraq and the Government of the United Arab Emirates, published in the Iraqi Gazette, No. 4555 on September 16, 2019.

See Article (1) of the Law to Ratify the Agreement for the Avoidance of Double Taxation and the Prevention of Evasion of the Tax Imposed on Income and Capital between the Government of the Republic of Iraq and the Hungarian Government No. 18 of 2020, published in Proceedings No. 4610 on January 4, 2021.

Nour Hamza Hussein, previous source, p. 284.

Dr. Raed Naji, Science of Public Finance and Financial Legislation in Iraq, Al-Atak Book Industry, Cairo, 2021, p. 145.

Nour Hamza Hussein, previously mentioned source, p. 284.

Abbas Al-Mufarrej Al-Fahal, Tax on Salaries, Wages and Allowances, Zain Legal Publications, Lebanon, 2016, pp. 87-88

Paragraph (Eighth) of Article (6) of Direct Deduction Instructions No. (1) of 2007, The Iraqi Gazette, Issue (8304), dated 3/29/2007.