أثر الاختصاص المالي لمجالس المحافظات على تحقق الازدواج الضريبي

First - Arabic Language Dictionaries

1- Ahmed Mukhtar Omar, Dictionary of Contemporary Arabic, Volume 1, First Edition, Alam Al-Kutub Library, Cairo, 2008

Second - Legal Sources

1- Ahmed Khalaf Al-Hassan, Public Finance from a Legal Perspective, Baghdad, Dar Al-Masala, First Edition, 2022

2- Jihad Saeed Al-Khasawneh, Public Finance and Tax Legislation and Their Applications According to Jordanian Legislation, First Edition, Dar Wael for Printing and Publishing, Amman, 1990

3- Raed Naji, The Science of Public Finance and Financial Legislation in Iraq, Beirut, Al-Sanhuri Library, Third Edition, 2018

4- Raed Naji, The Constitutional Framework for the Distribution of Tax Jurisdiction Between the Legislative and Executive Authorities and Circumstances of Deviation from It in Practical Applications, Al-Sanhuri Library, 2019

5- Khaled Shehadeh Al-Khatib, Ahmed Zuhair Shamia, Foundations of Public Finance, Third Edition, no publication date given No publication date

6- Taher Al-Janabi, Studies in Public Finance, Al-Mustansiriya University Library, 1990

7- Taher Al-Janabi, The Science of Public Finance and Financial Legislation, Al-Atik Publishing and Printing, 2011

8- Adel Faleh Al-Ali, Public Finance and Tax Legislation, First Edition, Dar Al-Hamid Publishing and Distribution, 2007

9- Muhammad Taqa, Huda Al-Azzawi, Economics of Public Finance, Amman, Dar Al-Masirah Publishing, Distribution and Printing, 2007

10- Suleiman Al-Tamawi, A Concise Guide to Governance and Administration Systems, Dar Al-Fikr Al-Arabi, First Edition, 1962

11- Suleiman Al-Tamawi, The General Theory of Administrative Decisions, Dar Al-Fikr Al-Arabi, Cairo, 1975

12- Majid Ragheb Al-Helou, Administrative Law, Legal Library, University Press, 1996

13- Shorsh Hassan Omar, Characteristics of the Federal System in Iraq (A Comparative Analytical Study), First Edition, Kurdistan Center for Strategic Studies, Sulaimaniyah, 2009

Third - Theses and Dissertations

1- Elham Mutashar, Oversight of the Financial Powers of Decentralized Administrative Units, Master's Thesis, University of Dhi Qar, 2016

2- Abdul-Hussein Hadi Saleh, The Territoriality of Income Tax in Iraqi Law (A Comparative Study with Reference to Iraqi Law), Master's Thesis, Cairo University, 1984

3- Murad Saeb Al-Bayati, The Principle of Reciprocity in the Legal Status of Foreigners, A Comparative Study, Master's Thesis, University of Mosul, 2004

Fourth - Published Research

1- Sharfi Nasser, The Role of Tax Agreements in Reducing Double Taxation, Journal of Economic Research, Issue 4, 2010

2- Tariq Hamdi Hamdan, Factors Affecting Tax Evasion and Avoidance 1. Its Relationship to Legal Form, Master's Thesis, Middle East University, 2008

2. Tariq Al-Dhab, Mechanisms for Combating Double Taxation and Their Impact on Foreign Investments, Doctoral Dissertation, University of Kasdi Meriah Ouargla, 2019

3. Nour Hamza Hussein, Double Taxation and Ways to Treat It, Journal of Legal Sciences, University of Baghdad, Issue 1, 2020

4. Nazih Abdel-Maqsoud, Muhammad Maqsoud, The Phenomenon of Double Taxation and the Position of Islamic Law on It, Journal of the College of Sharia and Law, Tanta, Issue 37, Part 2, 2022

Fifth - Legal Legislation

1. Iraqi Constitution, 2005

2. Constitution of the United Arab Emirates, 1971

3. Brazilian Constitution, 1990

4. Nigerian Constitution, 1988

5. OECD Model Convention

6. United Nations Model Convention

7. Income Tax Law No. 13 1982

8- Iraqi Civil Code No. 49, 1951

9- Iraqi Penal Code No. 111, 1969

10- Border Crossings Law No. 30, 2016

11- Investment Law No. 13, 1984

12- Income Tax Law for Foreigners Working in Foreign Oil Companies No. 19, 2011

13- State Council Law No. 65, 1979

14- Financial Management and Public Debt Law No. 94, 2007

15- General Budget Law, 2023