Tax compliance is one of the most important programs that countries seek to combat a tax evasion. the congress of u.s. enactrd an act which guarantes the us: government fighting against tax evasion of those citizens who lives outside its territory. this act is called: (the foreign account tax compiliance act), FATCA 2013. the idea of this law is embodied in commitment of all non – us foreign financial institutions and bank sin in countries that have memorand am of mutel cooperation with the U.S government to diselose their records for internal revenue service and to report in formation about accounts by u.s. account holders so that (IRS) can with hold on pay ments to certiav investors according to the u.s. legal rules .

Israel is one of the countries most interested in Iran's nuclear program file, and the progress of negotiations between Iran and the six countries and will end it, as well as the nature of the relationship between Iran and the United States of America. Is determined by the Israeli vision of the nature of Iran's nuclear program Iran's policy toward Israel orientations, which does not recognize the existence of Israel. Israel, therefore, one of the countries pushing to prevent Iran from acquiring nuclear technology. However, those Israeli efforts did not succeed in achieving its objectives, the United States of America and European countries is well aware of the risk of stenosis on Iran, as well as the risks and the consequences of militar

قراءة عراقية للتقرير الامريكي (بيكر - هاملتون + التقرير الاصلي)

اللبرالية في الخطاب السياسي العراقي

تحديدات مفاهيمية في التحليل السياسي

The article aims to study the crisis of political change  from three Phases . The first focuses on the crises of political legitimacy and democratic postponement, as fundamental issues in analyzing the phenomenon of power struggle through the dialectic between the concept of historical legitimacy and institutional fragility from the beginning of statehood in 1962 to the stage of multi-partyism and the cessation of the electoral process in the 1990s. While the second focuses on the question of the monopoly of power in the post-terrorism and national reconciliation according to considerations  Political, social and security measures to prolong the life of the regime and avoid the demands of political change brought about

This research aims at studying each of the cold and hot thermal wavelengths affecting
Iraq for a minimum climatic course of 11 years beginning from 1992 till 2002. Three stations
were selected including the parts of Iraq surface: Mosul, Baghdad and Basrah.
The wave days were also connected with the related climatic elements represented by
the wind direction and speeds and the relative humidity. It was shown that Iraq is affected by
the rates of hot thermal wave lengths greatly compared to the rates of cold wavelengths. The
results suggested that the highest rate of hot and cold wavelengths recorded over Basra station
was (3.5) days for the cold and (5) days for the hot. While the lowest rates was at Mosul
station

Receipt date: 8/8/2020 acceptance date: 9/11/2020 Publication date: 31/12/2021

 This work is licensed under a Creative Commons Attribution 4.0 International License.

           The American-Iranian relations have been characterized by tensions since the arrival of the guardian jurist regime in Iran to leadership in 1979, as it was considered a turning point not only in the cont

امن الخليج العربي بين الاحتكار الامريكي و رغبة المشاركة الاوربية

The doctor's commitment to medical visualization is influenced by several factors for the different patients in terms of the nature of the disease, the seriousness of the disease, the age of the patient and the aim of being subject to medical interference, as there are circumstances surrounding the patients oblige the doctor to reduce the eviction towards them, by hiding medical information, The physician must make a firm commitment by extending the scope of his vision to a wider range than in ordinary medical work

Therefore, we will discuss in this regard cases where the lightening of medical clarification and cases that require emphasis in the following order: