{"id":4136,"date":"2024-09-15T14:34:24","date_gmt":"2024-09-15T14:34:24","guid":{"rendered":"https:\/\/en.colaw.uobaghdad.edu.iq\/?p=4136"},"modified":"2024-09-15T14:34:24","modified_gmt":"2024-09-15T14:34:24","slug":"the-college-of-law-discuss-a-masters-thesis-on-the-tax-subjection-of-bidding-profits-on-sales-of-the-central-bank-of-iraq-in-accordance-with-the-provisions-of-the-iraqi-legislation-in-force","status":"publish","type":"post","link":"https:\/\/en.colaw.uobaghdad.edu.iq\/?p=4136","title":{"rendered":"The College of Law Discuss a master’s thesis on The Tax Subjection of Bidding Profits on Sales of the Central Bank of Iraq in Accordance with the Provisions of the Iraqi Legislation in Force"},"content":{"rendered":"

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The college of law at the University of Baghdad discussed the master’s thesis of the student (Nour Al-Huda Abdul-Rasul Hashim), marked with (tax subjection of bidding profits on sales of the Central Bank of Iraq in accordance with the provisions of the Iraqi legislation in force), on Wednesday, corresponding 11\/9\/2024 on the conference hall at the college.<\/span><\/strong><\/p>\n

The study aimed to subject the profits of banks and non-bank financial institutions to income tax when buying foreign currency from the Central Bank of Iraq and achieve a stable income through it to the public treasury and ensure control over the auction of foreign currency by adjusting the exchange rate at which the parties participating in the foreign currency auction sell and not exceed it in a way that achieves financial profits outside the framework of tax accounting.<\/span><\/strong><\/p>\n

The thesis included three chapters, the first of which dealt with the legal nature of the central bank’s foreign currency auctions, the second chapter dealt with the mechanism of taxing profits achieved by the parties participating in the foreign currency auction, and the third chapter dealt with the problems of subjecting and collecting the tax debt from the profits of the parties participating in the foreign currency auction.<\/span><\/strong><\/p>\n

The thesis came out with several recommendations, the most important of which is to reconsider allowing foreign banks to participate in the auction of the foreign operation, because the issue of foreign currency is considered an act of sovereignty because of its strong link to national security in a way that may reflect negatively on the national economy, the need to work on the establishment of a legal administrative unit of the financial control department at the Central Bank of Iraq, whose task is to follow up and audit purchase transactions within the foreign currency window and disbursements to the last beneficiary to ensure the correctness of the statements submitted by banks.<\/span><\/strong><\/p>\n

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[vc_row][vc_column][vc_column_text] The college of law at the University of Baghdad discussed the master’s thesis of the student (Nour Al-Huda Abdul-Rasul … more<\/span><\/a><\/p>\n","protected":false},"author":157,"featured_media":4137,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[3,5,9],"tags":[],"class_list":["post-4136","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-latest-news","category-public","category-9"],"yoast_head":"\nThe College of Law Discuss a master's thesis on The Tax Subjection of Bidding Profits on Sales of the Central Bank of Iraq in Accordance with the Provisions of the Iraqi Legislation in Force - College of Law<\/title>\n<meta name=\"description\" content=\"The study aimed to subject the profits of banks and non-bank financial institutions to income tax when buying foreign currency\" 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