Considering that Commercial obligations are characterized by some Features which are different from those featuring civil obligations ,therefore ,some special rules have been put forward to prove the commercial obligations ,and these rules of evidence are different from their counterparts specialized in proving civil obligations, and this represent the way on which the laws of evidence in both the Arab and foreign state march whereas, the Iraqi legislator has taken a different direction in the Iraqi law of evidence NO 107 in 1979 and this direction was realized by the equalization between both the civil and commercial types of evidence ,and subjected them to unified legal rules of evidence of ,but this matter of equalization has led to a long –standing problem which has not been yet solved.
A 2015 study studied this question.