Investment in all its forms is an important pillar in our time, to bring foreign capital to the state in the event that it is successfully and correctly applied, as well as establishing and establishing new, advanced and modern projects. The Iraqi legislator tried through the enactment of the Investment Law No. (13) For the year 2006 and its amendment No. (2) For the year 2010 and (50) for the year 2015 to provide a strong legal environment for Iraqi or foreign investors, by stipulating in the law the provision of lands by the state to investors in their projects in exchange for paying them relatively low rental fees, as well as offering attractive customs and tax exemptions, represented by providing guarantees to investors. Not to nationalize or confiscate their projects.
Ibrahim et al. (Sun,) studied this question.