kamal Anwer Yaba and Muhammad Hamad Razak 2022. The Role of Treaties for The Avoidance of Double Taxation and Tax Evasion in Encouraging Foreign Investment in Iraq. QALAAI ZANIST JOURNAL. 7, 4 (Dec. 2022), 737–771. DOI:https://doi.org/10.25212/lfu.qzj.7.4.28.