Abstract

The State's right to impose Taxes on the Profits gains on its territory consider a sovereign right, as no state will abandon this authority to other state unless there is a treaty or agreement between these two states. One of the issues arose from the US-Iraqi Status of forces agreement is The Iraqi State Sovereignty in imposing taxes on foreign Forces and their Contractors.

This Thesis will be dedicated to examine the Tax treatment for foreign forces and their contractors according to US-Iraqi Status of forces agreement. We will divide this thesis into two chapters; the first will discuss the Tax Sovereignty in Status of forces agreement, while the second will be dedicated to deal with Tax Sovereignty in US-Iraqi Status of forces agreement.