Tax governance is a set of legal means that directs the tax administration to deal in good faith with taxpayers based on transparency, integrity and accountability while ensuring the achievement of tax justice and works to introduce advanced means by which it deals with all stakeholders.

      In this study, we try to explain its rooting and legal nature by shedding light on the position of some international organizations and their internal legislation in the context of public finance.

The investment contract that has a foreign element is considered amongst the contracts that have their legal and international economical weight, for what it represents in all countries’ economies, and achieving progress in many fields that investment has its effects on their growth and establishment as its at the centre of everyone’s attention. As well as that the variety in opinions and the presence of differences in the contents of these contracts, and the confusion between them and other international contracts, and the considerable interest jurists have in them have all led to not having a legal definition for them, as most definitions the describe them are more economical than they are legal, and the reason for that is that law

The sports sponsorship contract is one of the most important contracts concluded by sports institutions in order to obtain sufficient funding for the performance of its activities. Contract and its development.

This study dealt with the legal nature of the sports sponsorship contract by examining the extent to which some of the provisions of the named contracts apply to it, and then applying the provisions of which one will apply to it, by dealing with the contracts on the benefit such as the licensing contract, the deposit contract, and the contracts on work such as the work contract and the contracting contract.

The guarantee has been known since ancient times as the most widely used personal guarantee, whether at the commercial or civil business level, internally and externally. However, it suffered from weaknesses from the point of view of creditors. In search of a safer personal guarantee, and based on contractual freedom, independent guarantees arose, starting with practice, followed by the stage of legislative regulation.

This type of new guarantees is based on the principle of independence. The independent guarantor, who is the debtor of the guarantee, is bound by a personal guarantee originating in the contract with the inability to adhere to defenses, which constitutes an advantage that tempts creditors, and the well-known legal

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

Represents the period of suspicion period between start date stop payment and date of issuance of the rule of bankruptcy, and that behavior performed by the merchant debtor in this period is the behaviors suspicious. Once to stop the merchant debtor to pay its debts makes his action marred by disorder. as it may harm creditors or a preference for each of other because it feels along of bankruptcy or it may oversaw  so distrust legislator of his action in this period which is the most dangerous periods and most dangerous on creditors , the legislator stipulated that action issued by the debtor during this period should be null void the aim of the legislator is to protect the creditor community and that the non-exhaustion of the dispo

The current research aims to identify the legal evaluation of the nature of the legislative role of the financial bills proposed by the parliamentary committees in the Iraqi parliament، where the problem of research in the tasks of the Iraqi parliament is to monitor the work of the executive authority، either individually or collectively، in order to verify the The extent to which the executive authority properly implements the state’s general policies، and conducts a kind of political control over its work. The importance of research lies in the fact that setting supreme controls in society، such as the right to legislation، is the most important aspect of sovereignty in the state. In the modern state، parliamentary councils en

The state council has gone through many development an stages in view of disputes in all its forms.

Whether of a financial nature or of an administrative nature it is within the jurisdiction of the ordinary judiciary to a specialty jurisdiction between the ordinary and administrative then to a general and comprehensive jurisdiction to the judiciary and to get to the corridors of this facts.

And to stop on the jurisdiction of the state council in settling disputes of a financial nature it should be determine what those conflicts are by defining it and then defining what falls within its competence of the state council or otherwise settled.

الخلاصة Bahraini Parliamentary Elections and their Impact on the Popular Uprising) Bahrain has a distinguished constitutional and parliamentary experience, which distinct it from the other Gulf Cooperation Council (GCC) countries. Its experience in this area is the second after the experience of Kuwait to establish a system of government based on modern constitutional principles. As the government presented the Constitution to the Constituent Assembly elected by people and approved in 09/06/1973. After that, it witnessed the birth of the first parliament elected by the people in 1973, but the experiment did not last long and the parliament dissolved by Prince, and didn’t determine the period of the return of the working with the

The immunity enjoyed by members of parliament is one of the most important guarantees for the performance of their parliamentary work, which protects them from threats or any reprisals against them.

There are two types of immunity:

  Objective immunity: the member does not bear any responsibility for the opinions, ideas, and statements he expresses within the council or its committees, but even outside it by some systems.

  Procedural immunity: that prevents criminal actions from being taken during or outside the session of the Council, with the approval of a body specified by the constitutions of the countries under study, but it is restricted by conditions and controls stipulated. It contains constitut