By John Lee.
Deloitte has published its "Doing Business Guide Iraq", which highlights key areas of consideration for businesses who are looking to invest in the country, as well as those who are already present, but are looking to undertake a review of their tax exposures.
The report provides businesses with insights on the legal and regulatory framework, the immigration and labor landscape and the taxation in Iraq, among other key areas as listed below:
- About Iraq
- Market overview
- Legal and Regulatory
- Taxation in Iraq (Residence, Tax administration, Taxable income, Withholding tax, Rent retentions, Tax exemptions, Corporate income tax, Personal income, Indirect taxes etc.)
- Immigration and labor landscape (Work authorization, Employer registration, Payroll/contract requirements, Work permit duration and maximum authorized period of stay, Employer compliance, Exit requirements, Processing challenges, Industry specific regulations etc.)
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