The thesis was presented by master’s student Anwar Nouri Khalil

Master's Thesis at College of Law Discusses Tax Treatment of Intellectual Property Rights under Income Tax in Iraq

On Sunday, July 20, 2025, the College of Law discussed a master’s thesis in Private Law entitled:

"The Tax Treatment of Intellectual Property Rights under Income Tax in Iraq"

The thesis was presented by master’s student Anwar Nouri Khalil.

Intellectual property rights are moral rights for which the Iraqi legislator, in the effective Income Tax Law No. (113) of 1982, did not explicitly and directly stipulate the imposition or exemption of tax. This is despite the model agreements issued by the United Nations and the Organization for Economic Co-operation and Development (OECD), and the international bilateral agreements and regional collective treaties concluded or acceded to by Iraq, which regulate the tax treatment of intellectual property rights under the term "royalties". Furthermore, the revenues generated from these rights are not insignificant, and many foreign and Arab countries have regulated the imposition of tax on these rights in their tax legislation through explicit and direct provisions, adhering to the agreements and treaties they concluded or joined, which regulate the imposition of tax on these rights.

The discussion committee consisted of:

• Assist. Prof. Dr. Ibrahim Hameed Mohsin (Chairman)
• Assist. Prof. Dr. Ismail Fadhil Halwas (Member)
• Assist. Prof. Dr. Shamil Sami Awad (Member)
• Prof. Dr. Raed Naji Ahmed (Member and Supervisor)

After an in-depth study of the thesis and the committee hearing the student's defense of her work, the committee decided to accept the thesis and award the student a Master's degree.

A thousand congratulations to the student and colleague on this effort, and may the PhD be next, God willing.

Media Division / College of Law