The Phenomena of Double Taxation becomes a problem that all countries suffer from it specially developing countries where the double taxation becomes an obstacle before investments. Thus the world countries attempt to find a solution

or this problem through national and international agreements

The maritime borders of the coastal state are the scene of the human tragedies that we are witnessing in the context of the perilous plight of refugees at sea، and the failure to help people at risk by the coastal state will entail international responsibility towards them، and the three international maritime conventions، commitments aimed at coastal states with the duty to provide assistance and rescue to persons in danger of being lost at sea، is without doubt one of the most basic principles established in the law of the sea، in addition to establishing and operating And maintenance of the search and rescue service، and not to expel them and return them to their country of origin or another country.

In this paper, we discussed the legal nature of the Central Criminal Court with two demands: the first relates to the legal basis of the Central Criminal Court, and the second is related to the criminal justice system.

          With regard to the first demand, we have highlighted the stage after the change of the political system in Iraq in 2003 and the subsequent assumption of the US Governor for Civil Administration Affairs in the country and the issuance of a number of resolutions, including what we discussed in the first section (the first legislation No. 13 of 2003 ), Which included twenty-three sections, some showing how the Central Court was formed and the most important rules

Background: The aim was to ascertain the current practice of adjuvant therapy for tonsillectomy and to determine whether it is evidence based.
Methods: A questionnaire answers were obtained from sixty otolaryngologists in Baghdad.
Results: There was no any enthusiasm for routine intra-operative local anaesthesia. Paracetamol (Acetaminophen) is prescribed by nearly all surgeons for postoperative analgesia,
and the current literature supports its efficacy and safety. Further, some practitioners combine paracetamol with NSAIDs, and/or Tramadol-Opioids. Evidence to support the additional use of these agents is, however non existent or limited. For the use of antibiotics, we found some of the otolaryngologist

The objective of this paper is to study the dependent elements of a left (right)
reverse bimultipliers on a semiprime ring. A description of dependent elements of
these maps is given. Further, we introduce the concept of double reverse ( , )-
Bimultiplier and look for the relationship between their dependent elements.

The research aims to prepare a report by the external auditor (Federal Office of Financial Supervision) for the control environment it is includes financial control, commitment and performance of the North Oil Company (extractive) according to the causes of pollution. The research problem it is not the Federal Office of Financial Supervision preparation a report on the things the environment include the prevent or reduction failure the administration of the causes of the pollution caused by oil mining industry by both bad planning or operational or related to efficient human resources as well as of technology to use and resulting from non-compliance local laws and instructions, as well as the inefficiency of spending on environme

This research intends to reveal a vital and vital aspect of the linguistic, multifaceted aspect of linguistic concern of Dr. Ahmed Maatoub, may God have mercy on him. In spite of the large number of what has been written about the deceased in various activity trends Rhetorical, literary and monetary and linguistic, and despite the excellence lesson terminological has a diversity and abundance, did not find the summarized research in absorbs the ions Tnzirath him and its applications in various branches of science or Oferdh a comprehensive study explores Fraidha. I resolved to undertake this task; In the service of knowledge first, and the elimination of a debt owed to the deceased in our necks, we must broadcast his knowledge and show hi

In this research for each positive integer integer and is accompanied by connecting that number with the number of Bashz Attabq result any two functions midwives to derive a positive integer so that there is a point

Individual mobility is an outcome of the rapid changes in life; it is revealed in particular literary works within the end of the 19th century. Mobility is clearer in modern time as the individual has become physically freer in his movement. But the individual’s freedom is often conditioned by restrictions. Usually, change stimulates individuals to obtain new structure of feeling; the individual mocks or rages against institutions, or he would comply, suffering rapid personal deterioration as he faces effective stability or institutions. There is a continuous sense of “deadlock.” Sylvia Plath’s novel reflects the depression of an intellectual young woman who fails to find her right path muddled by an inconsistent, confusing

The concept of St-Polyform modules, was introduced and studied by Ahmed in [1], where a module M is called St-polyform, if for every submodule N of M and for any homomorphism 𝑓:N M; ker𝑓 is St-closed submodule in N. The novelty of this paper is to dualize this class of modules, the authors call it CSt-polyform modules, and according to this dualizations, some results which appeared in [1] are dualized for example we prove that in the class of hollow modules, every CSt-polyform module is coquasi-Dedekind. In addition, several important properties of CSt-polyform module are established, and other characterization of CSt-polyform is given. Moreover, many relationships of CSt-polyform modules with other related concepts are