Tax Exemptions and Their Role in Creating International Investment Opportunities in Iraq Wasit Tax Authority / Wasit Investment Authority

Abstract

The investment climate is the real vessel for economic life, and thus developing countries realized the need to create a suitable climate for investment in terms of searching for the necessary solutions to the obstacles that prevent this from happening, and the Iraqi economy shares with those countries many links, especially economic ones, so the politics in Iraq are facing A number of challenges, foremost of which is the legal legislation that guarantees the legitimate right to invest in Iraq. This study attempts to highlight the most important guarantees and legal incentives granted by the Iraqi Investment Law No. (13) for the year 2006 to attract foreign investors to Iraq as well as stimulate local investors in it. By creating an environment conducive to investment and guaranteeing the rights of investors.