The legality of tax decisions issued by the Provisional Authority of Occupation
Section: RESEARCH
Abstract
After the occupation of Iraq in 2003 by the United States of America and its allied forces, the UN Security Council passed resolution 1483 on 22/5/2003, which ruled that the United States and Britain are two countries of occupation of Iraq and in light of this was issued by Paul Bremer Many of these decisions are made by the administration of the Coalition Provisional Authority (decisions related to Iraq's tax strategy), so it is necessary for tax specialists to study these decisions legally.
References
- VIII - Orders and Instructions:1- Exhaustion system for the private, mixed and cooperative sector No. 9 of 1994 amended.2. Order No. (49) issued by the Coalition Provisional Authority for the year 2004.CPA Order No. (54) for the year 2004.4- CPA Order No. (38) for the year 2004.