The college of law at the University of Baghdad discussed a master’s thesis in the public law of the student (Rana Isa Sabah), marked with (tax exemption for international organizations and diplomatic missions in accordance with the provisions of the Iraqi income tax law no.113 for a year 1982 amended), on Monday, corresponding to 9/9/2024 on the model courtroom at the college.
The thesis aims to indicate the tax exemption granted to international organizations and diplomatic missions in accordance with the provisions of the Iraqi income tax law no .113 for a year 1982 the rate and the most important international agreements concluded in this regard and the extent to which these agreements comply with the provisions of the Iraqi income tax law.
The thesis included three chapters, the first of which dealt with the nature of tax exemption for international organizations and diplomatic missions, the second chapter dealt with the basis of tax exemption for international organizations and diplomatic missions, and the third chapter dealt with the consequences of granting tax exemption to international organizations and diplomatic missions and the impact of their violation of the exemption conditions in the Iraqi income tax.
The thesis came out with several recommendations, the most important of which is proposing to legislate a tax law that includes all the tax exemptions mentioned in the income tax law, the customs law and the property tax law, a provision is included in the income tax law or instructions or in a special independent law indicating the prohibited acts on the international employee and diplomatic envoy, making the principle of reciprocity a basic principle that includes all employees in all embassies .
