The New Customs Points and the Imposition of Customs Tax Between the Iraqi Cities a Legal Discussion
Qabas Hasan Awad Albadrani, Ph.D.

The customs points between Iraqi cities: discussion of the legality of imposing and the principal of equality in the Iraqi tax law. This paper discuss the case of establishing a new places so called (customs points)by the Iraqi prime minister on march 2018 between the Iraqi cities especially Kurdistan region and Ninawa "Mosul" province, imposing customs tax(tariff) on the goods transactions, this process cause highly rate of prices in the local markets and a dilemma of this action :Is it legal or illegal according to Iraqi law.

Full Text: PDF     DOI: 10.15640/jswhr.v6n2a1