Шкилевич Анастасия Александровна
Институт экономики и права (филиал)
ОУП ВО «Академия труда и социальных отношений» в г. Севастополе
Научный руководитель: Мороз Ю. А.,канд. фил.наук
Институт экономики и права (филиал)
ОУП ВО«Академия труда и социальных отношений» в г. Севастополе
REPUBLIC OF IRAK.BUSINESS CREATION.
РЕСПУБЛИКАИРАК. СОЗДАНИЕБИЗНЕСА
Startingabusiness.Formal registration of companies has many immediate benefits for the companies and for business owners and employees. Legal en ti ties can outlive their founders. Resources are pooled as several shareholders join forces to start a company. Formally registered companies have access to services and institutions from courts to banks as well as to new markets. And their employees can befit from protections provided by the law. An additional benefit comes with limited liability companies. These limit the financial liability of company owners to their investments, so personal assets of the owners are not put at risk. Where governments make registration easy, more entrepreneurs start businesses in the formal sector, creating more good jobs and generating more revenue for the government.
Finance and audit.Currency unit of Iraq is the dinar (IQD - or "new Iraqi dinar"). The Iraqi authorities state that no restrictions on the current and capital foreign exchange transactions exist if such transactions are properly documented. According to the International Monetary Fund, really, restrictions for capital transactions in the country it isn't applied, however, requirements for their documentary confirmation and the reporting in practice exist. The law on investments contains a provision according to which, immediately after introduction it in action it will be authorized to investors to open and operate accounts in the Iraqi banks and to make a transfer of the equities in Iraq and beyond its limits.
The main language of Iraq is Arab. Speak about 15-20% of the population of the country Kurdish. On new-Aramaic – about 5%. Ethnic minorities, small on number, which main mandaic language (Assyrian new-Aramaic) language, Armenian and Persian live in Iraq. Before American invasion into Iraq in 2003 the unique official language of Iraq was Arab. After adoption of the new constitution of the country in 2004, as official languages began to be considered Arab and Kurdish, and Assyrian (new-Aramaic) and southern Azerbaijani (called also "Syrian" and "Turkmen") became officially acknowledged regional languages. In the USSR in different years about 50 thousand Iraqi experts understanding Russian were trained. In 2013 in Russia studied about 2,5 thousand Iraqi students
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Taxes.According to the Order of the General commission of Iraq on taxes No. 49 the income tax in the amount of 15% on legal entities and physical person, including nonresidents works in the country. The foreign employees working in Iraq, contractors and subcontractors shan't pay the income tax on income gained from sources outside Iraq. According to the Order No. 84, the 15% rate of a tax assesses the dividends received by foreigners, the "flat" rate of a tax in the amount of 10% is applied to hotels and restaurants, the 10% tax assesses real estate. Car sales are also assessed with a small tax. All workers are obliged to deduct 5% of the salary as a compulsory contribution to social security, employers in addition deduct 12% of a basic salary fund (the employer holds the worker's fees) in Social insurance fund. The rules of collection established in 1982, appeals and finings for delay or failure to pay the income tax still remain in force.
The additional information on the tax matters in Iraq can be obtained on the website of the Ministry of Finance, General commission on taxes.
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