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The Capability of The Iraqi Banking Sector of Commitment to Implementing the Act: (FATCA)Through The Specialized Computerized Program
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The Foreign Account Tax Compliance Act (FATCA) basically targets US citizens’ accounts hold at foreign banks and financial institutions blush, seems and non-financial sector by the Act:( retirement plan companies, investment funds, hedge funds and family investment companies.)

The non Compliance of Foreign of financial institutions act will lead to financial looses and harm regarding reputation, especially for the countries that rely on foreign relations in their financial and banking activities, in addition to deducting 30 % of their total incomes and sales coming from the USA. These institutions can avoid it by entering into agreement with the Internal Revenue Service's to be foreign financial institutions complied with the act. The Iraqi Government entered into a god-will agreement in this connection with the US side according to Model (2) of FATCA , to enhance Iraq’s reputation worldwide, especially regarding world banking sector. Thus, all financial institutions and banks of Iraq become complied with the Act  according to the US-Iraq Inter-Government Agreement. Iraqi financial institutions sought at signing up for the Internal Revenue Service's gaining a (GIIN) and complying with the Act, to assure compliance with the Central Bank of Iraq’s local laws of Act enforcement.

Research dilemma is considering how potential the Iraqi banking sector of putting the Foreign Account Tax Compliance Act (FATCA) Through The Specialized Computerized Program in place and reporting to the Internal Revenue Services .

Therefore, the research seeks at knowing what the Foreign Account Tax Compliance Act (FATCA) is about and considering how capable the Iraqi Banking Sector of enforcement of the Act.

To achieve this goal researcher hypothesis has provided that: The Iraqi banking sector is able to comply with the application  for the foreign accounts tax compliance Act  (FATCA)  and implementation of the basic requirements of the law through the specialized computerized program for the purpose of preparation and sending financial reports on US persons subject to the Act and are intended to be disclosed to the Department US internal revenue Service       .

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Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Water Process Engineering
Predominant mechanisms for the removal of nickel metal ion from aqueous solution using cement kiln dust
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Publication Date
Mon Jan 01 2024
Journal Name
Aip Conference Proceedings
Testing the cytotoxic potential of biosynthesized nanoparticles using Conocarpus erectus Leaves against human breast cancer cells
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Publication Date
Sun Jan 01 2023
Journal Name
Open Engineering
Optimizing and coordinating the location of raw material suitable for cement manufacturing in Wasit Governorate, Iraq
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Abstract<p>The cement industry is considered one of the strategic industries, because it is directly related to construction work and cement is used as a hydraulic binder. However, it is a simple industry compared to major industries and depends on the availability of the necessary raw materials. This study focuses on optimizing and coordinating the location of raw materials needed for the cement manufacturing in Wasit Governorate in Iraq. Field works include detailed reconnaissance, topographic work, and description and sampling of 24 lithological sections that represent the carbonate deposits, which crop out in the area. The investigated area has the following specifications: The weighted aver</p> ... Show More
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Publication Date
Wed Dec 01 2021
Journal Name
Baghdad Science Journal
Studying the Photodegradation of Congo Red Dye from Aqueous Solutions Using Bimetallic Au–Pd/TiO2 Photocatalyst
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In this study, the photodegradation of Congo red dye (CR) in aqueous solution was investigated using Au-Pd/TiO2 as photocatalyst. The concentration of dye, dosage of photocatalyst, amount of H2O2, pH of the medium and temperature were examined to find the optimum values of these parameters. It has been found that 28 ppm was the best dye concentration. The optimum amount of photocatalyst was 0.09 g/75 mL of dye solution when the degradation percent was ~ 96 % after irradiation time of 12 hours, while the best amount of hydrogen peroxide was 7μl/75 mL of dye solution at degradation percent ~97 % after irradiation time of 10 hours, whereas pH 5 was the best value to carry out the reaction at the highest degradation percent. In additio

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Publication Date
Tue Mar 26 2024
Journal Name
Scientific Reports
An in vitro assessment of the residual dentin after using three minimally invasive caries removal techniques
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Abstract<p>To evaluate the efficiency and effectiveness of three minimally invasive (MI) techniques in removing deep dentin carious lesions. Forty extracted carious molars were treated by conventional rotary excavation (control), chemomechanical caries removal agent (Brix 3000), ultrasonic abrasion (WOODPECKER, GUILIN, China); and Er, Cr: YSGG laser ablation (BIOLASE San Clemente, CA, USA). The assessments include; the excavation time, DIAGNOdent pen, Raman spectroscopy, Vickers microhardness, and scanning electron microscope combined with energy dispersive X-ray spectroscopy (SEM–EDX). The rotary method recorded the shortest excavation time (p < 0.001), Brix 3000 gel was the slowest. DIAGNOdent pen va</p> ... Show More
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Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Materials Research And Technology
The effect of laser pulse energy on ZnO nanoparticles formation by liquid phase pulsed laser ablation
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Zinc Oxide nanoparticles were prepared using pulsed laser ablation process from a pure zinc metal placed inside a liquid environment. The latter is composed of acetyltrimethylammonium bromide (CTAB) of 10−3 molarity and distilled water. A Ti:Sapphire laser of 800 nm wavelength, 1 kHz pulse repetition rate, 130 fs pulse duration is used at three values of pulse energies of 0.05 mJ, 1.11 mJ and 1.15 mJ. The evaluation of the optical properties for the obtained suspension was applied through ultraviolet–visible absorption spectroscopy test (UV/VIS). The result showed peak wavelengths at 210 nm, 211 nm and 213 nm for the three used pulse energies 0.05 mJ, 1.11 mJ and 1.15 mJ respectively. This indicates a blue shift,

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Publication Date
Tue Sep 21 2021
Journal Name
Earth Resources And Environmental Remote Sensing/gis Applications Xii
Investigating the old city of Babylon: tracing buried structural history based on photogrammetry and integrated approaches
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Publication Date
Thu Dec 01 2022
Journal Name
Al-khwarizmi Engineering Journal
Comparative Study between Activated Carbon and Charcoal for the Development of Latent Fingerprints on Nonporous Surfaces
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For criminal investigations, fingerprints remain the most reliable form of personal identification despite developments in other fields like DNA profiling. The objective of this work is to compare the performance of both commercial charcoal and activated carbon powder derived from the Alhagi plant to reveal latent fingerprints from different non-porous surfaces (cardboard, plain glass, aluminum foil sheet, China Dish, Plastic, and Switch). The effect of three variables on activated carbon production was investigated. These variables were the impregnation ratio (the weight ratio of KOH: dried raw material), the activation temperature, and the activation time. The effect factors were investigated using Central Composite Design

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Publication Date
Mon Apr 21 2025
Journal Name
Structural Concrete
On the effectiveness of shear reinforcement type in <scp>GFRP</scp>‐reinforced concrete beams: Experimental study
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Abstract<p>This study investigated the shear performance of concrete beams with GFRP stirrups vs. traditional steel stirrups. Longitudinal glass fiber‐reinforced polymer (GFRP) bars were used to doubly reinforce the tested beams at both the top and bottom of their cross sections. To accomplish this, several stirrup spacings were provided. Eight beam specimens, measuring 300 × 250 × 2400 mm, were used in an experimental program to test under a two‐point concentrated load with an equal span‐to‐depth ratio until failure. Four beams in Group I have standard mild steel stirrups of 8 mm diameter, while four beams in Group II have GFRP stirrups with the same adopted diameter. The difference betwe</p> ... Show More
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Publication Date
Mon Mar 01 2021
Journal Name
Solar Energy
Efficient thermal management of the photovoltaic/phase change material system with innovative exterior metal-foam layer
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