Master’s Thesis at the University of Basrah Examines International Tax Systems and Their Applicability in Iraq
A master’s thesis at the College of Law, University of Basrah, investigated international tax systems and their applicability in Iraq.
The thesis, submitted by student Montasir Abdul-Baqi Yousif, aims to shed light on both international and national tax systems, exploring the extent to which international tax regulations can be applied within national legislation, as well as the implications of such harmonization.
The thesis is structured into three chapters, in which the researcher examines model international tax agreements, including the United Nations Convention on International Tax Cooperation, the OECD Model Tax Convention, and the draft Iraqi Income Tax Law. The study also addresses Iraq’s integration into the international ASYCUDA system and the implications of the Multilateral Convention to Prevent Base Erosion and Profit Shifting (BEPS).
Department of Media and Governmental Communication
