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while the National Investment Law provides ﻣﻤﺎ ﺗﺠﺪر اﻹﺷﺎرة إﻟﯿﮫ إﺗﺠﺎه اﻟﻌﺮاق إﻟﻰ،ًﺛﺎﻟﺜﺎ
exemptions for investors from paying اﻹﻧﻔﺘﺎح ﻧﺤﻮ اﻟﺪﺧﻮل ﻓﻲ اﻹﺗﻔﺎﻗﯿﺎت ﻣﺘﻌﺪدة اﻷطﺮاف أو
income tax for a specified number of years, it اﻹﺗﻔﺎﻗﯿﺎت اﻟﺜﻨﺎﺋﯿﺔ اﻟﻤﻨﻈﻤﺔ ﻟﺸﺆون اﻟﻨﺸﺎط اﻹﺳﺘﺜﻤﺎري
does not exempt investors from submitting وذﻟﻚ ﻣﻦ ﺧﻼل،ﻟﺘﺤﻘﯿﻖ إﻣﺘﯿﺎزات إﺿﺎﻓﯿﺔ ﻟﻠﻤﺴﺘﺜﻤﺮﯾﻦ
the required financial disclosures to the tax ﺗﻐﻠﯿﺒﮭﺎ ﻋﻠﻰ اﻟﻨﺼﻮص اﻟﺘﺸﺮﯾﻌﯿﺔ اﻟﺪاﺧﻠﯿﺔ ﺑﻌﺪ أن ﺗﺘﻢ
and regulatory authorities in Iraq, as required وﻣﻦ ﺛ ّﻢ ﯾﻨﺒﻐﻲ ﻋﻠﻰ.اﻟﻤﺼﺎدﻗﺔ أو اﻹﻧﻀﻤﺎم إﻟﯿﮭﺎ
by Iraqi Income Tax Law No. 113 of 1982.
.اﻟﻤﻌﻨﯿﯿﻦ ﺑﺼﯿﺎﻏﺔ اﻟﻌﻘﻮد اﻹﺳﺘﺜﻤﺎرﯾﺔ ﻣﺮاﻋﺎة ذﻟﻚ
Third, it is noteworthy that Iraq is in the
process of joining multilateral and bilateral إﺟﺮاءات ﻣﻨﺢ اﻹﺟﺎزة اﻻﺳﺘﺜﻤﺎرﯾﺔ
agreements that regulate investment
activities, as a means of providing additional ﯾُﻌﺘﺒﺮ ﺗﺒﺴﯿﻂ إﺟﺮاءات ﻣﻨﺢ إﺟﺎزة اﻹﺳﺘﺜﻤﺎر وإﺳﺘﺤﺼﺎل
privileges to investors. Once such اﻟﻤﻮاﻓﻘﺎت اﻟﻼزﻣﺔ ﻣﻦ اﻟﺠﮭﺎت ذات اﻟﻌﻼﻗﺔ وﺿﻤﺎن
agreements are joined and acceded to by the ﻣﻦ أﺑﺮز اﻟﻤﺰاﯾﺎ اﻟﺘﻲ ﺟﺎء ﺑﮭﺎ ﻗﺎﻧﻮن،ﺗﻨﻔﯿﺬ اﻟﻤﺸﺮوع
Government of Iraq, they will supersede اﻟﻤﻌﺪل2006 ﻟﺴﻨﺔ13 اﻹﺳﺘﺜﻤﺎر اﻟﻌﺮاﻗﻲ رﻗﻢ
local legislation and should be taken into وﺗﺴﻌﻰ اﻟﮭﯿﺌﺔ اﻟﻮطﻨﯿﺔ.واﻷﻧﻈﻤﺔ اﻟﺼﺎدرة ﺑﻤﻮﺟﺒﮫ
consideration by those concerned with the ﻟﻺﺳﺘﺜﻤﺎر وھﯿﺌﺎت اﻹﺳﺘﺜﻤﺎر ﻓﻲ اﻟﻤﺤﺎﻓﻈﺎت ﻛﺎﻓﺔ إﻟﻰ
drafting of investment contracts. ﺗﺴﮭﯿﻞ ﻋﻤﻞ اﻟﻤﺴﺘﺜﻤﺮﯾﻦ ﻣﻦ ﺧﻼل إﻧﺸﺎء داﺋﺮة اﻟﻨﺎﻓﺬة
اﻟﻮاﺣﺪة اﻟﺘﻲ ﺗﺘﻮﻟﻰ إﺳﺘﺤﺼﺎل اﻟﻤﻮاﻓﻘﺎت اﻟﻼزﻣﺔ ﻟﻤﻨﺢ
Procedures for Granting an Investment إﺟﺎزة اﻹﺳﺘﺜﻤﺎر وﺗﺴﮭﯿﻞ ﻣﮭﻤﺔ ﺗﻨﻔﯿﺬ اﻟﻤﺸﺮوع
License
.اﻹﺳﺘﺜﻤﺎري وﻓﻖ اﻟﺠﺪول اﻟﺰﻣﻨﻲ اﻟﻤﺤﺪد ﻟﮫ
Simplifying the granting of investment
licenses, obtaining the necessary approvals وﻣﻤﺎ ﯾﺠﺐ ﻣﻼﺣﻈﺘﮫ أن ﻗﺎﻧﻮن اﻹﺳﺘﺜﻤﺎر ﺟﻌﻞ اﻟﻤﻮاﻓﻘﺔ
from relevant authorities, and ensuring the 250 ﻋﻠﻰ اﻟﻤﺸﺎرﯾﻊ اﻹﺳﺘﺜﻤﺎرﯾﺔ اﻟﺘﻲ ﺗﺰﯾﺪ ﻗﯿﻤﺘﮭﺎ ﻋﻠﻰ
implementation of a project are some of the ﻣﻠﯿﻮن دوﻻر ﻣﻦ ﺻﻼﺣﯿﺔ ﻣﺠﻠﺲ اﻟﻮزراء ﺑﺼﺮف
most prominent benefits of the National ﻛﻤﺎ ﯾﺠﺐ.اﻟﻨﻈﺮ ﻋﻦ ھﯿﺌﺔ اﻹﺳﺘﺜﻤﺎر اﻟﻤﺎﻧﺤﺔ ﻟﻺﺟﺎزة
Investment Law, and the regulations issued ﻓﻲ،2009 ﻟﺴﻨﺔ2 ﻣﻼﺣﻈﺔ أن ﻧﻈﺎم اﻹﺳﺘﺜﻤﺎر رﻗﻢ
thereunder. The NIC and PICs in all Iraqi ﻗﺪ ﺣﺪد اﻟﻤﺸﺎرﯾﻊ اﻟﺘﻲ ﺗﺨﺘﺺ ﺑﮭﺎ اﻟﮭﯿﺌﺔ،ًﺛﺎﻧﯿﺎ/4 ﻣﺎدﺗﮫ
provinces seek to facilitate investors’ work وھﻲ "اﻟﻤﺸﺎرﯾﻊ اﻹﺳﺘﺜﻤﺎرﯾﺔ،اﻟﻮطﻨﯿﺔ ﻟﻺﺳﺘﺜﻤﺎر
through creation of the single-source solution اﻹﺳﺘﺮاﺗﯿﺠﯿﺔ" ﺑﺈﻻﺿﺎﻓﺔ إﻟﻰ اﻟﻤﺸﺎرﯾﻊ ذات اﻟﻄﺎﺑﻊ
department or One-Stop Shop, which is وﻛﻞ ﻣﺎ ﻋﺪا ذﻟﻚ ﯾﻜﻮن ﻣﻦ إﺧﺘﺼﺎص ھﯿﺌﺔ، اﻻﺗﺤﺎدي
responsible for obtaining the necessary
approvals for granting investment licenses .إﺳﺘﺜﻤﺎر اﻟﻤﺤﺎﻓﻈﺔ
and facilitating the implementation of
investment projects on schedule.
It should be noted that the National
Investment Law grants the Council of
Ministers the exclusive authority over
approval of investment projects in excess of
USD $250 million and no consideration is
given to the NIC or PIC that will grant the
license. It should also be noted that
Investment Regulation No. 2 in its Article
4/Second defined the projects that are
specific to the NIC as “strategic investment
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