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Research -44- ILIC 2022
موطن النشاط التجاري والزامية التكليف الضريبي
Keywords: Definition of territoriality, the criterion of territoriality, the value of the criterion of territoriality, the comparative value, the position of the judiciary
Journal of college of law
For legal and political sciences
Volume (11) ISSN: 2226-4582 AIF: 08
Faculty of Law / Tishk International University
Date: 22-23, December 2022
Venue: Kurdistan Region- Erbil
Prof. Dr. Saad Atyya Hamad
Faculty of Law and Political Science / University of Kirkuk
Asst. Lec. Ja’afar Yaha Ja’afar
Ministry of Higher Education and Scientific Research
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Abstract
Many tax legislations have taken the criterion of domicile and territoriality – domicile – as a basis for imposing the tax, but the basis for applying this criterion differs from one state to another, as some states – for the purpose of imposing tax on industrial and commercial profits, require practicing the activity within their geographical territory. It is sufficient by itself to impose tax on industrial and commercial profits as soon as the taxpayer engages in a commercial or industrial activity within the territory of a particular country, even if he does not have a permanent establishment in it. Profits are not made through this stable institution, so tax is not imposed, and because of the importance of this topic, it necessitated talking about the criterion of the territoriality of the activity and its evaluation, the determination of this activity in the comparative law, the determination of this criterion in the Iraqi law, and the rooting of this issue is very important if it is the basis for tax exemption or the binding assignment of companies and institutions the other. Accordingly, there is no escape from tax agreements between countries in order to eliminate double taxation and tax fraud through the exchange of information between countries through their tax administrations. For all of this, it was required that tax exemptions be consistent with international agreements, but within limits that do not lead to harming the state’s treasury on the one hand, and effective in attracting foreign capital into the country because of its benefits that reflect positively on the national economy on the other hand.
JURIS – CLAASEURFISCAL 201
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