Younis Al-Asali محمـــد ســـامي. “An Analytical Study of Tax Exemptions Encouraging Industrial Investment in Iraq”. Al-Kitab Journal for Human Sciences 5, no. 7 (June 15, 2022): 31–62. Accessed August 12, 2026. https://isnra.net/ojs/index.php/KJHS/article/view/865.