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Obligations Of The Investor

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Chapter Summary

The Federal Investment Law, while granting investors very generous incentives and guarantees, at the same time imposes on them certain obligations. These obligations are laid down in Article 14 of the latter, and this chapter deals with them in the following order: first, the notification of project readiness, then the maintenance of book-keeping, followed by the submission of feasibility and technical studies concerning the project, the keeping of special records of the materials exempted from taxation, the protection of the environment, security, health, public order, then respect for applicable labour laws, keeping the actual progress of work on the project in line with the work schedule submitted by the investor, and the training of Iraqi employees.

Keywords: Federal Investment Law; Investor; Iraqi employees; labour law; taxation



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