出版社：Южно-Российский институт управления - филиал РАНХиГС
摘要：The article analyses the problems of the modern constitutional order of Iraq, established after the adoption of the new Constitution of the Republic of Iraq in 2005, reveals the value aspects of the new constitutional norms, draws attention to the specificity of the preamble text of the Basic Law, and emphasizes the importance of the consolidation of basic human rights and freedoms. The influence of the principles of Islamic law on the norms of the Constitution was also considered. Changes in the form of the State and the new structure of public authorities in the country are briefly described. The conclusion about the parliamentary republic as a form of government in Iraq is justified.
关键词：налогообложение контролируемых иностранных компаний; цифровая экономика; План BEPS; постоянное представительство; цифровые объекты гражданских прав; необоснованные налоговые выгоды.
