أثر الاختصاص المالي لمجالس المحافظات على تحقق الازدواج الضريبي

References

First: Arabic Language Dictionaries

1- Omar, A. M. (2008). Dictionary of Contemporary Arabic Language (Vol. 1, 1st ed.). Cairo: Alam Al-Kutub Library

Second: Books and Monographs:

2- Al-Hassan, A. K. (2022). Public finance from a legal perspective. Baghdad: Dar Al-Masalla

3- Badr al-Din Abd al-Munim Shawqi. Rules of Nationality and Domicile: A Comparative Study. 1st ed. Dar Al-Nahda Library, Cairo, 2010.

4- Jihad Saeed Al-Khasawneh. Public Finance and Tax Legislation and Their Applications under Jordanian Law. 1st ed. Dar Wael for Printing and Publishing, Amman, 1990.

5- Khaled Shehadeh Al-Khatib, Ahmed Zuhair Shamiya. Fundamentals of Public Finance. 3rd ed. No publisher, no publication date.

6- Raed Naji. Public Finance: The Science of Public Finance and Financial Legislation in Iraq. 3rd ed. Beirut, 2018.

7- Suleiman Al-Tamawi. The General Theory of Administrative Decisions. Dar Al-Fikr Al-Arabi, Cairo, 1957.

8- Tareq Al-Hajj. Public Finance. 2nd ed. Dar Safa for Publishing and Distribution, Amman, 1999.

9- Taher Al-Janabi. Public Finance and Financial Legislation. Al-Atik for Publishing and Printing, 2011.

10- Adel Faleh Al-Ali. Public Finance and Tax Financial Legislation. 1st ed. Dar Al-Hamid for Publishing and Distribution, 2007.

11- Ghazi Abd al-Razzaq Al-Naqqash. Public Finance: An Analysis of the Foundations of Financial Economics. Dar Wael for Publishing and Printing, Jordan, 2010.

12- Fawzat Farhat. Public Finance: Financial Economics—A Study of Lebanese Financial Legislation Compared with Selected Arab and International Legislations. Dar Al-Halabi Publications, Beirut, 2001.

13- Majid Ragheb. Administrative Law. Legal Library, University Publications House, 1996.

14- Mustafa Yusuf Kafi. Reform and Development between Theory and Practice. Dar Raslan for Printing, Publishing, and Distribution, Syria, 2018.

15- Mohammed Taqa, Huda Al-Azzawi. Economics of Public Finance. Dar Al-Maysara for Publishing, Distribution, and Printing, Amman, 2007.

Third: Academic Theses and Dissertations

1- Elham Matshar Hadi. Oversight of Financial Competences of Decentralized Local Administrative Units. Master’s Thesis, College of Law, University of Thi-Qar, 2016.

2- Tareq Al-Dabb. Mechanisms to Combat Double Taxation and Their Impact on Foreign Investments. Doctoral Dissertation, Kasdi Merbah University, Ouargla, 2019.

3- Talat Jiyad Laji. The International Legal Status of Multinational Corporations. Doctoral Dissertation, University of Mosul, 2005.

4- Abdulhassan Hadi Saleh. Income Tax Regionalization in Iraqi Law: A Comparative Study. Doctoral Dissertation, Cairo University, 1984.

5- Ammar Fawzi Al-Miyahi. Exemptions in Income Tax Law No. 113 of 1982 (Amended). Master’s Thesis, College of Law, Al-Nahrain University, 2001.

6- Murad Saib Al-Bayati. The Principle of Reciprocity in the Legal Status of Foreigners: A Comparative Study. Master’s Thesis, College of Law, University of Mosul, 2004.

7- Hashim Abdullah. Constitutional Regulation of Oil Resource Exploitation in Federal States (Iraq as a Model). Master’s Thesis, College of Law, University of Sulaymaniyah, 2017.

Fourth: Laws and Legislation

A. Constitutions

1. Constitution of France, 1958 (Amended)

2. Constitution of the United Arab Emirates, 1971 (Amended)

3. Constitution of Brazil, 1988

4. Constitution of Nigeria, 1990

5. Constitution of the Republic of Iraq, 2005

B. Laws

1. Iraqi Civil Code, No. 48 of 1951 (Amended)

2. State Council Law, No. 65 of 1979

3. Income Tax Law, No. 113 of 1982

4. Investment Law, No. 13 of 2006

5. Oil and Gas Law of the Kurdistan Region, No. 20 of 2007

6. Law on Non-Organized Provinces in the Region, No. 21 of 2008 (Amended)

7. First Amendment Law, No. 15 of 2010, to Law No. 21 of 2008 on Non-Organized Provinces in the Region

8. Second Amendment Law, No. 19 of 2013, to Law No. 21 of 2008 on Non-Organized Provinces in the Region (Amended)

9. Income Tax Law on Foreign Workers in Foreign Oil Companies, No. 19 of 2011

10. Financial Management Law, No. 6 of 2019

11. Internal Regulations of the High Commission for Coordination Between Provinces, No. 1 of 2022

C. Agreements

1. Model Convention of the Organisation for Economic Co-operation and Development (OECD)

2. Vienna Convention on the Law of Treaties, 1969

3. United Nations Model Convention

4. Iraqi–Emirati Agreement Law, No. 10 of 2019