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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
Wed Aug 13 2014
Journal Name
Journal Of Biotechnology Research Center
In Vivo Study for Measuring the Toxicity of Heat Stable Enterotoxin (a) Produced by Enterotoxigenic Escherichia coli in Mice
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This research was conducted to measure the safety of heat stable enterotoxin a (STa) produced by enterotoxigenic Escherichia coli, through studying its toxic effect on mice since it showed a promising effect in reducing the proliferation of colorectal cancer cells. The cytogenetic effect was determined after giving five different doses (100, 200, 400, 800 and 1600)μg/Kg in comparison with negative (phosphate buffer saline / PBS) and positive (mitomycin C/ MMC, at doses of 2 and 5μg/Kg) controls on mouse bone marrow cells by employing the following parameters: mitotic index, chromosomal aberrations and micronucleus, also, the serum level of liver functional enzymes (GOT, GPT, ALP) was recorded. In addition, lethal dose 50 (LD 50) with cert

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Publication Date
Sat Dec 01 2018
Journal Name
Engineering And Technology Journal
Comparison between the Biological Activity of Agaricus bisporus Fruiting Bodies and Albizzia lebbeck Leaves Extract against Different Pathogenic Microoganisms
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Publication Date
Tue Aug 17 2021
Journal Name
مجلة علوم التربية الرياضية
Skill performance in terms of the most important anthropometric variables and motor abilities among junior football players in Iraq
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Football tennis is a team game derived from the integration of football skills, tennis and some of the laws of volleyball. This game originated in 1920, but it was officially approved in 2010 and an international federation was formed for it. Football tennis, like other sports, has its own basic laws and rules, but it is characterized by physical requirements, the way of playing and how to perform skills. Determining these abilities and working to improve and develop them is important and a scientific step to reach the best results, as the special abilities of the game contribute to mastering technical performance of skills and play without errors and thus competition in an ideal technical and legal situation. The research aims to:

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Publication Date
Sat Nov 22 2025
Journal Name
Journal Of Physical Education
Change Management Reality In Some Sport Clubs' Administrative Institutions Bureaus In Baghdad From The Players Point of View
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Publication Date
Sat Nov 22 2025
Journal Name
Mustansiriyah University
Inhibition the Expression of fimC, fimD, fimH Genes in Uropathogenic E. coli Using TiO2 Nanoparticles Biosynthesized by Probiotics Bacteria
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المستودع الرقمي العراقي. مركز المعلومات الرقمية التابع لمكتبة العتبة العباسية المقدسة

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of Engineering And Applied Sciences
sEffect of Sb doping on CuAlSe2 thin films and their behavior on the preparation CuAlSe2/Si heterojunction solar cells
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Publication Date
Thu Mar 01 2018
Journal Name
Arab World English Journal
Pedagogical Stylistics as a Tool in the Classroom: An Investigation of EFL Undergraduate Students' Ability in Analyzing Poetic Language
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Publication Date
Wed Jan 01 2020
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees20
Theoretical estimation of the trapping reaction rate for deuteron-deuteron fusion in nickel metal using Bose-Einstein condensates phenomena
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A mathematical model has been introduced to investigate the effect of nuclear reaction constant ( A ), probability of the BEC ground state occupation Ω i, nD is the number density of deuteron (d) and the overall number of nuclei ND on the total nuclear d-d fusion rate (R). Under steady-state of the condensates of Bose-Einstein, the postulate of quantum theory and Bose-Einstein theory were applied to evaluate the total nuclear (d-d) fusion rate trapping in Nickel-metal The total nuclear fusion rate trapping predicts a strong relationship between astrophysical S-factor and masses of Nickel. The reaction rate trapping model was tested on three reaction d(d,p)T, d(d, n)3He and d(d, 4He)Q = 23.8MeV respectively. The reaction rate has described

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Publication Date
Sat Nov 22 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The Effect of Pores in Dual Nano Hydroxyapatite Coating on Thermally Oxidized Commercial Pure Titanium: Mechanical and Histological Evaluation
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Background:In this study,TiO2 layer was thermally grown as a diffusion barrier on CP Ti substrate prior to electrophoretic deposition of HA coatings, to improve the coating’s compatibility also macro and micro pores in nano Hydroxyapatite dual coatings were created and their effect on the bond strength between the bone and implant was evaluated. Materials and methods: Electrophoretic Deposition technique (EPD) was used to obtain coatings for each one of four types of Hydroxyapatite(HA)on CP Ti screws (micro HA, nano HA, dual nano HA with micro pores, dual nano HA with macro pores) where carbon particles used as fugitive material to be removed by thermal treatment to create porosity.For examination of the changes occurred on the subs

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Publication Date
Thu Aug 17 2023
Journal Name
Migration Letters
Employing the Teleological-Causal Presumption between Al-Khwarizmi and Ibn Yaish’s Explanations of Al-Mufasal (even) as a Model
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It is a moral presumption that includes the object for its sake, and it is called the object for it or the object for its sake, which is the present tense after (lam, ki, fa, willn, and then), and it is not an excuse for the occurrence of the matter (1), and it requires a connection between the two sides of (a cause with a cause) united by a reason for a specific purpose (2). The object has a reason or an excuse, because it is an explanation of what came before it, of the cause. The reason for the occurrence of the action, being the motive for causing the action and the bearer of it (3), indicates that the infinitive is restricted to a special reason. So if I said: (I came to you with the hope of honoring you), then I attributed the coming

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