Abstract

Plays Leasing important and significant role in the Iraqi economy and revitalize development after the Great Depression that pain by Battabarh good way financing for both companies public or private sector in Iraq, in addition to the great role of the landlord and the tenant and the Iraqi economy alike, but this decade is facing in Indeed, significant legal obstacles on the grounds that this contract is a new recipe on the reality of Iraq and the Iraqi legislation is not regulated by law, or even disconnect in the law in spite of great importance, especially as Iraq is going through the developmental revolution and trying to attract investments, and encourage them, whether Iraqi companies or companies Arab or foreign, which need to be legal and legislative pave the ground for such a giant project. The absence of such legislation in Iraq so dramatically and not keep up with the Iraqi legislation comparison of legislation in such subjects, born great foil for investment companies and the Iraqi non-Iraqi. And try to find the basis for such legislation is so important for all parties