{"id":5228,"date":"2025-01-13T20:14:38","date_gmt":"2025-01-13T20:14:38","guid":{"rendered":"https:\/\/en.colaw.uobaghdad.edu.iq\/?p=5228"},"modified":"2025-01-13T20:14:38","modified_gmt":"2025-01-13T20:14:38","slug":"the-college-of-law-discusses-a-masters-thesis-on-the-impact-of-nationality-on-tax-liability-according-to-the-iraqi-income-tax-law-no-113-of-1982-as-amended","status":"publish","type":"post","link":"https:\/\/en.colaw.uobaghdad.edu.iq\/?p=5228","title":{"rendered":"The College of Law Discusses a master&#8217;s thesis on the Impact of Nationality on Tax Liability According to the Iraqi Income Tax Law No. 113 of 1982, as Amended."},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]<\/p>\n<p style=\"text-align: justify\"><strong><span style=\"font-size: 18px\">The College of Law at the University of Baghdad discussed a master&#8217;s thesis in the field of public law by the student Zainab Abdul Salam Jamil, titled &#8220;The Impact of Nationality on Tax Liability According to the Iraqi Income Tax Law No. 113 of 1982, as Amended.&#8221; The discussion took place on Sunday, January 12, 2024, in the College&#8217;s Model Court Hall.<\/span><\/strong><\/p>\n<p style=\"text-align: justify\"><strong><span style=\"font-size: 18px\">The discussion committee consisted of the following members:<\/span><\/strong><\/p>\n<ul style=\"text-align: justify\">\n<li><strong><span style=\"font-size: 18px\">Prof. Dr. Imad Mohammad Ali (Chairman)<\/span><\/strong><\/li>\n<li><strong><span style=\"font-size: 18px\">Asst. Prof. Dr. Mustafa Salem Abdul (Member)<\/span><\/strong><\/li>\n<li><strong><span style=\"font-size: 18px\">Asst. Prof. Dr. Shaimaa Fares Mohammed (Member)<\/span><\/strong><\/li>\n<li><strong><span style=\"font-size: 18px\">Prof. Dr. Ban Salah Abdul Qader (Member and Supervisor)<\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify\"><strong><span style=\"font-size: 18px\">The thesis aimed to highlight the role of nationality in the emergence of tax obligations from the taxpayer&#8217;s side, how this principle serves as the basis for the state&#8217;s right to collect taxes, the financial obligations imposed on those subjects to this principle, and the impact on the legal rules stipulated in tax legislation on income. It also examined the practical reality, which includes the scope of work of the tax administration and the implications of agreements and differences with the concept of nationality.<\/span><\/strong><\/p>\n<p style=\"text-align: justify\"><strong><span style=\"font-size: 18px\">The thesis included two chapters:<\/span><\/strong><\/p>\n<ul style=\"text-align: justify\">\n<li><strong><span style=\"font-size: 18px\">Chapter 1: The impact of nationality on the mechanisms of tax liability.<\/span><\/strong><\/li>\n<li><strong><span style=\"font-size: 18px\">Chapter 2: Issues related to applying the nationality criterion in imposing income tax.<\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify\"><strong><span style=\"font-size: 18px\">The thesis concluded with several recommendations, the most important of which were:<\/span><\/strong><\/p>\n<ol>\n<li style=\"text-align: justify\"><strong><span style=\"font-size: 18px\">Enacting a tax law for e-commerce alongside the Iraqi Electronic Signature Law No. 78 of 2012, which explicitly addresses the taxation of income resulting from e-commerce transactions without leaving room for personal interpretation.<\/span><\/strong><\/li>\n<li style=\"text-align: justify\"><strong><span style=\"font-size: 18px\">Defining the tax sovereignty of each country through international agreements and unifying the principles adopted by countries in imposing taxes to prevent double taxation.<\/span><\/strong><\/li>\n<li style=\"text-align: justify\"><strong><span style=\"font-size: 18px\">Revising the tax rate imposed, particularly for limited liability companies and private and mixed joint-stock companies, regardless of their nationality, at a second rate of (15%).<\/span><\/strong><\/li>\n<li>\n<p style=\"text-align: justify\"><strong><span style=\"font-size: 18px\">Activating modern collection methods by implementing a tax identification number for each taxpayer, in line with modern developments to prevent tax evasion.<\/span><\/strong><\/p>\n<\/li>\n<\/ol>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column]<div id=\"cz_12759\" class=\"cz_grid_p cz_12759\"><div class=\"cz_grid cz_grid_1 clr cz_grid_c2 cz_grid_l2 cz_grid_1_no_title cz_grid_1_mid tac cz_tooltip cz_grid_1_no_title\"><div class=\"cz_grid_item cz_grid_first\"><\/div><div class=\"cz_grid_item \"><div data-title=\"WhatsApp-Image-2025-01-12-at-11.16.04-AM\"><a class=\"cz_grid_link \" href=\"https:\/\/en.colaw.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/73\/2025\/01\/WhatsApp-Image-2025-01-12-at-11.16.04-AM.jpeg\" data-xtra-lightbox><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"500\" src=\"https:\/\/en.colaw.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/73\/2025\/01\/WhatsApp-Image-2025-01-12-at-11.16.04-AM-1200x500.jpeg\" class=\"attachment-codevz_1200_500\" alt=\"\" title=\"WhatsApp-Image-2025-01-12-at-11.16.04-AM\" \/><div class=\"cz_grid_details\"><i class=\"fa fa-search cz_grid_icon\"><\/i><\/div><\/a><\/div><\/div><div class=\"cz_grid_item \"><div data-title=\"WhatsApp-Image-2025-01-12-at-11.16.05-AM\"><a class=\"cz_grid_link \" href=\"https:\/\/en.colaw.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/73\/2025\/01\/WhatsApp-Image-2025-01-12-at-11.16.05-AM.jpeg\" data-xtra-lightbox><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"500\" src=\"https:\/\/en.colaw.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/73\/2025\/01\/WhatsApp-Image-2025-01-12-at-11.16.05-AM-1200x500.jpeg\" class=\"attachment-codevz_1200_500\" alt=\"\" title=\"WhatsApp-Image-2025-01-12-at-11.16.05-AM\" \/><div class=\"cz_grid_details\"><i class=\"fa fa-search cz_grid_icon\"><\/i><\/div><\/a><\/div><\/div><\/div><\/div>[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text] The College of Law at the University of Baghdad discussed a master&#8217;s thesis in the field of public law &#8230; <a class=\"cz_readmore cz_readmore_no_icon\" href=\"https:\/\/en.colaw.uobaghdad.edu.iq\/?p=5228\"><span>more<\/span><\/a><\/p>\n","protected":false},"author":157,"featured_media":5229,"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-5228","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-latest-news","category-public","category-9"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The College of Law Discusses a master&#039;s thesis on the Impact of Nationality on Tax Liability According to the Iraqi Income Tax Law No. 113 of 1982, as Amended. - College of Law<\/title>\n<meta name=\"description\" content=\"The thesis aimed to highlight the role of nationality in the emergence of tax obligations from 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