Author : جمال الحاج یاسین


The role of tax incentives to attract foreign direct investment (FDI) with reference to the legislative applications in Iraq

jamal alhaj yasen; kamal abd hamed

Risalat al-huquq Journal, 2011, Volume 3, Issue 1, Pages 43-63

Despite the controversy Soupcon on foreign direct investment in achieving the goals of economic and social development in developing countries Aln prevailing view is the need to deal these countries with this type of investment, and to not remain far from the fields of technological progress, therefore, these countries seek to develop economic plans and to create favorable investment environment to encourage this investment
One of the factors in attracting Altetsem Alastmar foreign direct tax incentives, as is required of any developing country must adapt its policy to make them tax motivating factor for foreign investors. There are more than one method to achieve this goal and this goal of any of the current search.