Journal of college of Law for Legal and Political Sciences

Abstract

Abstract
In the light of globalization and the World Trade Organization and the accompanying manifestations of trade liberalization across countries foreign investor financially privileged legal status, whether in international law or in national legislation. And it characterized our study merging and compared between the provisions of the Financial international law and the provisions of the national legislation of the countries with a focus on the attitude of the Iraqi legislation on the obligations and rights of financial investors in general and tax incentives specifically with a statement of methods of treatment in the international and regional agreements that are connected by the Iraqi state, texts and legal principles concerning the rights of the investor and the privileges and financial guarantees and status of the judiciary in relation to Bmnazath characterized by modernity, which we decided its statement, as I pointed out to the legal concepts contained on foreign investor and the concept of financial legal status in light of the methodology based on the characterization and analysis Oltoesela Comparative to demonstrate the obligations and rights as I mentioned a few drawn conclusions from the body of our research culminating in the reported number of recommendations and suggestions that I believe are needed to find some kind of balance in the legal status of the investor between facilitating attract money capital and exempting from taxation and the freedom to choose the way the settlement of tax feuds between restricted to national legislation and jurisdiction of the national judicial state. Finally we hope that our simple research will help in promoting Iraqi law in a way fits the modern factors of live both nationally and internationally.