Journal of Legal Sciences
type: channel
description: Journal of Legal Sciences, a semi-annual scientific journal issued by College of Law - University of Baghdad, concerned with the publication of research and legal studies and jurisprudence and summaries in university, as well as the conferences and seminars held by the College of law. The journal first issue was in 1969, and continues so far in the extension of the issuance to all faculties of law in Iraqi universities and government institutions, as well as "the ministries and related institutions. Researchers from inside and outside Iraq publish their legal research in Arabic, English and French in the journal. It has been accredited for the academic promotion of university professors and has been given the standard classification since 2008. It has identifier number in the Iraqi Book and Documentation House (675) for the year 1998. The Journal published in two volumes each year, as well as on the number of research papers of the teaching staff with postgraduate students, and the special preparation of the researches of the legal conferences held by the College of Law - Baghdad University.
publisher: University of Baghdad- College of Law
language: en
publication name: Journal of Legal Sciences
issn: 2070-027X
copyright: Copyright and Licensing: For all articles published in Journal of Legal Sciences, copyright is retained by the authors. Articles are licensed under an open access Creative Commons CC BY 4.0 license, meaning that anyone may download and read the paper for free. In addition, the article may be reused and quoted provided that the original published version is cited. These conditions allow for maximum use and exposure of the work. Reproducing Published Material from other Publishers: It is absolutely essential that authors obtain permission to reproduce any published material (figures, schemes, tables or any extract of a text) which does not fall into the public domain, or for which they do not hold the copyright. Permission should be requested by the authors from the copyrightholder (usually the Publisher, please refer to the imprint of the individual publications to identify the copyrightholder). Permission is required for: Your own works published by other Publishers and for which you did not retain copyright. Substantial extracts from anyones' works or a series of works. Use of Tables, Graphs, Charts, Schemes and Artworks if they are unaltered or slightly modified. Photographs for which you do not hold copyright. Permission is not required for: Reconstruction of your own table with data already published elsewhere. Please notice that in this case you must cite the source of the data in the form of either "Data from..." or "Adapted from...". Reasonably short quotes are considered fair use and therefore do not require permission. Graphs, Charts, Schemes and Artworks that are completely redrawn by the authors and significantly changed beyond recognition do not require permission. Obtaining Permission In order to avoid unnecessary delays in the publication process, you should start obtaining permissions as early as possible. If in any doubt about the copyright, apply for permission. Journal of Legal Sciences cannot publish material from other publications without permis…
items: The Effect of a Request to Invalidate the Constitutional Case on its Continuation
items: International Treaty Enforcement between Constitutional Text and Institutional Practice: A Defense of Functional Pluralism in the Korean Model
items: The Rights of Nature and its Legal Personality A Conceptual Revolution
items: Acceptance of the Public Interest in the Judiciary of the Federal Supreme Court in Iraq
items: The Commitment of the Company's Board of Directors to Act in Its Best Interest in the Age of Artificial Intelligence
items: Under The Umbrella of International Law, Violence and Rape in Armed Conflicts
items: Tax Residence under UAE Legislation
items: The Impact of Economic Diversification on Foreign Direct Investment in the Kingdom of Saudi Arabia
items: The Impact of Artificial Intelligence on the Environment from the Perspective of Iraqi Criminal Law
items: The Right to Compensation for Moral Damage in Administrative Courts in the Kingdom of Saudi Arabia: A Comparative Study
items: Legal Regulation of Misleading Commercial Advertising (A Study of Palestinian Legislation)
items: https://jols.uobaghdad.edu.iq/index.php/jols/article/view/1055
items: Criminal Liability of the Worker for Disclosing Professional Secrets
items: Judicial Amendment of the Contract
items: The Role of the Iraqi Tax System in Addressing Economic Crises
items: The Mechanism for Estimating the Percentage of Illicit Gains in Financial Disclosure Declarations and Its Effectiveness in Protecting Public Funds: A Comparative Study
items: The Relationship between International Law and Domestic Law and Its Applications in Iraqi and Jordanian Law
items: The Constitutionality of the First Amendment Law No. (25) of 2021 to the Federal Supreme Court Law No. (30) of 2005
items: The Jordanian Rights of Persons with Disabilities Law of 2017: How is Disability Addressed? A Policy Analysis
items: The Bundle Theory Dialectic of Attributing the Legal Personality to (AI) A Study of European Artificial Intelligence Law and German Civil law
items: The Authority Responsible Competent for Implementing Enforcement a Foreign Judicial Decision in Accordance with the Provisions of the Iraqi Court of Cassation

The Effect of a Request to Invalidate the Constitutional Case on its Continuation
type: item
description: تحرك الدعوى الدستورية بآليات عدة اخصها: تلك التي تتوقف على دفع بعدم دستورية نص يتعلق بدعوى منظورة يبديه الخصوم امام احدى المحاكم (1) ، أو بدعوى اصلية مباشرة من صاحب مصلحة تقدم الى المحكمة الاتحادية العليا مباشرة (2)، لذا قد يكون السؤال منطقياً عن: أثر تقديم طلب ابطال الدعوى الدستورية من قبل محرك الدعوى الدستورية طالما أنها تحركت من حيث الأصل بطلبٍ منه ؟، وبخاصة أن النظام الداخلي للمحكمة الاتحادية العليا لم يبين صراحة تلك الفرضية وذلك الأثر ، لكنه بالوقت نفسه أحال فيما لم يرد به نص الى قانون المرافعات المدنية (3)، الذي نظم حالات طلب الابطال
subject: ـJudicial review
  topic: section
subject: Invalidate
  topic: keywords
subject: Constitutional Case
  topic: keywords
creator: Ali Atia
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0
date: 2025-06-20
publication date: 2025-06-20
starting page: 651
ending page: 655
doi: 10.35246/e8jft449

International Treaty Enforcement between Constitutional Text and Institutional Practice: A Defense of Functional Pluralism in the Korean Model
type: item
description: This research examines South Korea's treaty incorporation methods by showing that its monist constitutional framework under Article 6(1) grants treaty laws domestic effect yet functional pluralism exists in practice. The courts use treaties at different levels of directness based on the nature of the subject matter and the clarity of the norms and the level of legislative backing. The Korean National Assembly maintains minimal involvement in treaty matters after the ratification process while the lack of a defined self-execution doctrine leads to inconsistent legal application and unclear interpretations. It should be noted that this research positions Korea within global constitutional pluralism through comparative analysis with Japan and four European nations (France, Germany and the United Kingdom) to show how treaty incorporation depends on judicial discretion and legislative involvement and institutional coordination. This research proposes specific reforms to clarify judicial enforceability standards and boost legislative involvement to achieve better doctrinal consistency and institutional alignment. Hence, this research presents Korea's treaty integration system as a practical pluralist model which follows modern global constitutional developments.
subject: Articles
  topic: section
subject: Treaty Incorporation
  topic: keywords
subject: Constitutional Monism
  topic: keywords
subject: Functional Pluralism
  topic: keywords
subject: South Korean Constitution
  topic: keywords
subject: Domestic Application of International Law
  topic: keywords
subject: Judicial Discretion
  topic: keywords
subject: Legislative Implementation
  topic: keywords
subject: International Legal Obligations
  topic: keywords
subject: Comparative
  topic: keywords
subject: Constitutional Law
  topic: keywords
subject: Self-Executing Treaties
  topic: keywords
creator: Sherif Heikal
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0
date: 2025-07-03
publication date: 2025-07-03
starting page: 1
ending page: 27
doi: 10.35246/7vmret80

The Rights of Nature and its Legal Personality A Conceptual Revolution
type: item
description: Environmental damage and the worsening climate situation increasingly raise the question of measures to be taken to protect the environment. Among the possible legal tools, the concept of legal personhood (or personality) is mentioned, which guarantees the recognition of rights. Until now reserved for natural persons and groups of people, the concept could be expanded to non-human entities, including certain elements of nature, such as animals and rivers. A few concrete experiments support this movement, which is gaining momentum around the world, despite still significant resistance. Should we therefore grant legal personality to nature, or should humans remain the sole holders of rights?
subject: Articles
  topic: section
subject: Nature
  topic: keywords
subject: Rights
  topic: keywords
subject: Legal Personality
  topic: keywords
subject: Environmental Justice
  topic: keywords
subject: Eco centrality
  topic: keywords
subject: Future Generations
  topic: keywords
subject: Natural Entities
  topic: keywords
subject: Intrinsic Value
  topic: keywords
creator: Husam Khalaf
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0
date: 2025-06-20
publication date: 2025-06-20
starting page: 28
ending page: 67
doi: 10.35246/f8yj0h55

Acceptance of the Public Interest in the Judiciary of the Federal Supreme Court in Iraq
type: item
description: This research addresses the public interest within the framework of constitutional law, as some constitutional courts, including the Federal Supreme Court in Iraq, have tended to accept the public interest and replace it with personal interest in appeals filed regarding the unconstitutionality of laws or regulations or the invalidity of federal decisions or procedures. This research tries to show the standards followed by the court regarding the acceptance of public interest in Iraq, which were represented by election laws, legislative omissions, and public prosecution appeals, in addition to analyzing the judicial trends of the Federal Supreme Court in the decisions issued by it regarding appeals submitted by members of the House of Representatives, as they are representatives of the people. Reviewing the constitutional and legal arguments and grounds on which the court relied in accepting the public interest as a condition for appeal and abandoning it in modern trends.
subject: Articles
  topic: section
subject: Constitutional Judiciary
  topic: keywords
subject: Interest
  topic: keywords
subject: Federal Court
  topic: keywords
subject: Public Interest
  topic: keywords
creator: Musadaq Talib
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0
date: 2025-06-20
publication date: 2025-06-20
starting page: 68
ending page: 102
doi: 10.35246/dg0yt583

The Commitment of the Company's Board of Directors to Act in Its Best Interest in the Age of Artificial Intelligence
type: item
description: Artificial intelligence (AI) has gone beyond being a mere tool and has become an augmenter of the administrative activities of commercial company managers. This raises questions about the impact of AI on the board of directors' commitment to working to achieve the company's best interests. AI intervention raises significant issues stemming from its inherent nature. Its operation inevitably relies on specific inputs and control over its inputs and working mechanisms is not limited to the board of directors but encompasses multiple Interveners. Furthermore, a significant issue arises regarding the recommendations produced by AI: to what extent can the board of directors’ trust AI outputs, and how can it verify that they serve the company's best interests? Given the inadequacy of the general rules governing commercial companies to address the legal challenges posed by AI interference in company management, the study concludes that the UAE legislature must establish specific legal rules regulating the obligations of those involved in the operation of AI systems within the company. Which should ensure the fulfillment of the duty of loyalty, guarantee the quality of the inputs upon which AI operates, and establish applicable mechanisms for reviewing and monitoring AI outputs.
subject: Articles
  topic: section
subject: Artificial Intelligence
  topic: keywords
subject: Smart Agent
  topic: keywords
subject: Board of Directors
  topic: keywords
subject: Duty of Loyalty
  topic: keywords
subject: Commercial Company
  topic: keywords
creator: Alaa Yousif
creator: Nashwa Mohamed
creator: Ayad Jalal
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0
date: 2025-06-20
publication date: 2025-06-20
starting page: 103
ending page: 145
doi: 10.35246/wxz8a908

Under The Umbrella of International Law, Violence and Rape in Armed Conflicts
type: item
description: The current series of wars and the violence and rape committed by entities and states have prompted me to think about researching how violence and rape can fall under the umbrella of my specialization in public international law. The wars in Gaza and Ukraine have highlighted the importance of individual freedom from state violence and armed entities, which has been affirmed in human rights for all without discrimination on the basis of race, gender, language or religion, while international law has developed and developed specialized systems related to human rights and international criminal law alongside international humanitarian law to prevent and protect against violence. However, most international resolutions have become in an international legal vacuum; they refer to and rely on the three legal systems - international humanitarian law, international criminal law and human rights. This research addressed the concepts of violence and rape in armed conflict and thus touched on the various international legal systems that prohibit it and the national measures that restrict it. Pointing to the violations and historical precedents that occurred according to the inductive approach by analyzing the facts, until the weakness in accountability on the one hand and the increase in violations and the fragility of treatments on the other hand became clear, so that the research reached a conclusion and specific recommendations.
subject: Articles
  topic: section
subject: Violence and Rape
  topic: keywords
subject: International Legal Remedy
  topic: keywords
subject: National Measures
  topic: keywords
subject: Consequences of Violence and Rape
  topic: keywords
subject: Remedy for Survivors
  topic: keywords
subject: Rehabilitation and Integration
  topic: keywords
creator: Yasir Ali
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0
date: 2025-06-20
publication date: 2025-06-20
starting page: 146
ending page: 179
doi: 10.35246/n3fhs676

Tax Residence under UAE Legislation
type: item
description: The tax law, like other laws, is a manifestation of state sovereignty, as each state exercises all its powers within the scope of its territory without exceeding the borders of other, which is expressed in the principle of territoriality of the tax law, This means that every country cannot impose its taxes outside its borders, this thing may be a natural in the past where the activity of individuals did not pass the borders of their countries, but under the economic development and the activation of trade exchange between countries and investments which exceeding the borders of regions, and the emergence of the multinational companies, all of these made The world as one village, so it will be necessary to determine the tax domicile differently, according international standards, because it related to huge revenues that countries may lose as a result of applying the old concept . It is also necessary to point out the weak points in this regard, which the legislator must reconsider and amend to ensure proper implementation of the law to achieve its goals at all levels. The Emirati legislator has stipulated this in the Tax Procedures Law and its Executive Regulations, as well as in the Corporate and Business Tax Law, and in multiple administrative regulations, so it will be necessary to prepare a comprehensive study of all the provisions of tax domicile in accordance with Emirati legislation, especially UAE is one of the most important investment destinations in the world.
subject: Articles
  topic: section
subject: Tax Territoriality
  topic: keywords
subject: Tax Domicile
  topic: keywords
subject: Resident Person
  topic: keywords
subject: Non-Resident Person
  topic: keywords
subject: Double Taxation
  topic: keywords
subject: Tax Avoid
  topic: keywords
creator: Mona Idelbi
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0
date: 2025-06-20
publication date: 2025-06-20
starting page: 180
ending page: 221
doi: 10.35246/r3ahsa06

The Impact of Economic Diversification on Foreign Direct Investment in the Kingdom of Saudi Arabia
type: item
description: The Kingdom of Saudi Arabia has created the economic climate, diversified its economy, encouraged the private sector and worked to increase its contribution to the economic field, and established many incentives and guarantees to increase foreign direct investment flows. The study was divided into three main sections, preceded by an introduction and followed by results and recommendations. The first section dealt with the nature of economic diversification, its types, justifications, and goals in two topics. The first topic is entitled defining economic diversification and its types. The second topic is about the goals and justifications for economic diversification, and then the second topic is about the nature of foreign investment, its types, goals, and importance in light of Vision 2030. The first topic was entitled the concept of foreign investment, its types and objectives, the second topic was the incentives and obstacles to foreign investment in light of Vision 2030, and the third topic dealt with the impact of economic diversification on the development of foreign investment in Saudi Arabia. In two demands, the first entitled the relationship of foreign investment to economic diversification and the Public Investment Fund, and the second demand to increase economic diversification and develop the volume of foreign investment in Saudi Arabia.
subject: Articles
  topic: section
subject: Economic diversification
  topic: keywords
subject: Foreign Direct Investment
  topic: keywords
subject: Net
  topic: keywords
creator: Fahim Ayed
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0
date: 2025-06-20
publication date: 2025-06-20
starting page: 222
ending page: 263
doi: 10.35246/y5psh350

The Impact of Artificial Intelligence on the Environment from the Perspective of Iraqi Criminal Law
type: item
description: Artificial intelligence has a two-fold impact on the environment in which humans live. It is positive in preserving the environment by repelling the dangers of machines and technology, on the one hand, and negative in its impact on humans through radioactive emissions, gases, and machines used by these technologically advanced devices locally and internationally and the extent of their impact on humans. Through this research, we will discuss the Iraqi legislation that dealt with the protection and improvement of the environment and its preservation from dangers, including the Iraqi Penal Code No. 111 of 1969 as amended, the Environmental Protection and Improvement Law No. 76 of 1986, the Environmental Protection and Improvement Law No. 3 of 1997, the Environmental Protection and Improvement Law in the Kurdistan Region No. 8 of 2008, the Environmental Protection and Improvement Law No. 27 of 2009 in force, the Ministry of Environment Law No. 37 of 2008, and Instructions No. 1 of 2013 issued by the Iraqi Ministry of Environment, and the extent of the positive and negative impact of artificial intelligence on the environment and when criminal liability is established.
subject: Articles
  topic: section
subject: Artificial Intelligence
  topic: keywords
subject: Environment
  topic: keywords
subject: Criminal Liability
  topic: keywords
subject: Impact
  topic: keywords
subject: Danger
  topic: keywords
subject: Emissions
  topic: keywords
creator: Yousif Ahmed
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0
date: 2025-06-20
publication date: 2025-06-20
starting page: 264
ending page: 285
doi: 10.35246/qqb5n306

The Right to Compensation for Moral Damage in Administrative Courts in the Kingdom of Saudi Arabia: A Comparative Study
type: item
description: Compensation for moral damage is in great need of continuous study, in order to adapt to moral effects, and the reason for this is the extreme fatigue as long as the effects of moral effects and then assessing its subject materially, then this depends to a large extent because of its more than objective character, which led to a problem in practical reality, where the inability to compensate for moral damage. The problem is not in the refusal of the judicial authorities to compensate for moral damage, but in the absence of an amendment to estimate compensation for moral damage, and then rule on it. In order to reach a theatrical concept for mechanisms for compensation for moral damage, this study used comparative experiments in addition to analytical description, which helped the researcher to explain, detail and allocate compensation for moral damage in a number of countries, divided into three groups: the first, America and Britain, the second European countries, and the third the Kingdom of Saudi Arabia. The study reached many results, the most prominent of which is: the possibility of proving the right to compensation for moral damage on the control of laws and regulations in these countries, which we divided into three groups. The study recommends the importance of the criteria for determining compensation for moral damage, the more reliance on administrative personal criteria in compensating for moral damage, and the strength of the compensatory bond for this effect, which leads to achieving the goal, which is to reach the appropriate personal recognition in compensation for moral damage.
subject: Articles
  topic: section
subject: Compensation for moral damage
  topic: keywords
subject: the right to compensation for moral damage
  topic: keywords
subject: compensation assessment mechanisms
  topic: keywords
creator: Ahmed Balto
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0
date: 2025-06-20
publication date: 2025-06-20
starting page: 286
ending page: 317
doi: 10.35246/kvntj934

Legal Regulation of Misleading Commercial Advertising (A Study of Palestinian Legislation)
type: item
description: In the current landscape of advancing technology, commercial advertising is an indivisible part of the contemporary economic environment, due to the crucial role it plays in introducing consumers to various products and services through both traditional and digital channels. This advertising conveys messages that include data and essential information that enhances consumers' understanding of market trends and conditions, as well as the various types and characteristics of products and services. This knowledge helps consumers make informed decisions when selecting goods that meet their needs. However, commercial advertising can also be misused by some producers and distributors, through the use of attractive but exaggerated methods that emphasize the benefits of their products beyond legally permitted limits. and ultimately, this leads to misleading and confusing consumers about which products and services to choose. Such misleading advertising can result in decisions based on incomplete or false information. Therefore, the potential harms of misleading commercial advertising appear on the consumer, so we must highlight the need for effective legal protections against such deceptive and false advertising practices, Specifically, criminal protection. Therefore, this study is concerned with examining the relevant Legal rules and assessing the extent of the Palestinian legislator's focus on regulating commercial advertising to protect consumers from deception and negative influences. Additionally, the study focuses on the criminal protections the legislator has established to safeguard consumers against misleading commercial advertising.
subject: Articles
  topic: section
subject: Commercial Advertising
  topic: keywords
subject: Misleading Advertisements
  topic: keywords
subject: Consumer
  topic: keywords
subject: Legal Protection
  topic: keywords
creator: Noor Adas
creator: Ghassan Khale
creator: Ola Ghanaam
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0
date: 2025-06-20
publication date: 2025-06-20
starting page: 318
ending page: 352
doi: 10.35246/0n03fv41

https://jols.uobaghdad.edu.iq/index.php/jols/article/view/1055
type: item
title: The Principle of Exhausting the Court’s Jurisdiction and its Effect on Reconsidering the Judgment Issued in the Subject Matter of the Lawsuit according to the Law of Civil Procedure Issued by Royal Decree No. (M/1) Dated 22/1/1435 AH
description: The principle of exhaustion of jurisdiction is one of the important principles in judicial organization. The regulatory texts in the system of Sharia litigation refer to its adoption and implementation. Some scattered texts in the system indicate that as soon as a judicial ruling is issued on the subject of the dispute, the jurisdiction of the judge ends. For example, Article (167) of the system states, "If the jurisdiction of the judge ends regarding a case before the ruling is pronounced." This article indicates that the jurisdiction of the judge ends immediately upon issuing the judicial ruling in the case, and the end of the judge's jurisdiction is referred to as the exhaustion of jurisdiction for the judge or the court. As a result of this principle, the judge is not allowed to reconsider the case or the judicial ruling issued therein, although the texts of the system do not explicitly mention this. Moreover, there are texts that contradict this principle, such as Article (189) of the system, which allows the judge to reconsider the ruling issued for modification. This text contradicts the principle of exhaustion of jurisdiction. This prompted a discussion of the topic, addressing the concept of the exhaustion of the judge's jurisdiction, its importance, and the exceptions that apply to it, followed by the conclusion of the research, which included the findings and recommendations.
subject: Articles
  topic: section
subject: Principle of exhaustion of jurisdiction
  topic: keywords
subject: Principle of two-tier litigation
  topic: keywords
subject: Final judicial rulings
  topic: keywords
subject: Jurisdiction of the court
  topic: keywords
creator: Huda Abdelkawy
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0
date: 2025-06-20
publication date: 2025-06-20
starting page: 353
ending page: 370
doi: 10.35246/6ssg5387

Criminal Liability of the Worker for Disclosing Professional Secrets
type: item
description: Maintaining secrets reflects the extent of trust placed by the owner of the secret in those with whom it was deposited, and revealing these secrets is considered one of the abhorrent and disgraceful acts that make their owner an object of contempt, ridicule, disrespect, and untrustworthy by others, and from this standpoint, in order to preserve the professional secrets of the employer (The legislator has obligated the worker to preserve these secrets that come to his knowledge by virtue of his profession and work, and aware of the danger of this act on the personal rights of the employer, in addition to its danger to the commercial business, and that it would expose the employer to serious harm. Therefore, the legislator criminalized this behavior. Representing the disclosure of professional secrets because of their significant impact and damage on the employer and on businesses and commercial projects in the future.
subject: Articles
  topic: section
subject: Worker Character
  topic: keywords
subject: Profession
  topic: keywords
subject: Employer
  topic: keywords
subject: Secrets
  topic: keywords
subject: Criminal Liability
  topic: keywords
subject: Disclosure Crime
  topic: keywords
creator: Abbas Farman
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0
date: 2025-06-20
publication date: 2025-06-20
starting page: 371
ending page: 404
doi: 10.35246/59b1a311

Judicial Amendment of the Contract
type: item
description: be proven, as man is a social being who cannot live alone, and therefore there is no dispute about his inability to meet his needs by himself. This exchange of benefits takes place through a legal means called (contract). Everything we obtain today of basic needs for the purpose of securing living, housing, trade and exchanging experiences is done through one path, which is the agreement that may be made between its parties directly or through an intermediary. Contracts differ in terms of importance. What we derive from the contract through meeting our simple needs does not raise any problems, and we do not suffer from the difference in the circumstances in which it arose, considering that its implementation takes place at a single moment in time. However, large and continuously implemented contracts, which may take a long time to achieve the interests of their parties, may be subject to some force majeure circumstances that were not expected to occur, and none of them prepared themselves to confront them and adapt to them, which puts them in front of a huge and burdensome loss, which necessitates restoring the economic balance of the contract. Restoring the economic balance of the contract should not be left to the will of its parties, but rather the judiciary should undertake this by granting it discretionary authority in light of which it moves to reduce the severity of the burden that has been inflicted on the debtor, even if not completely, but in the manner that he can bear under normal. Manner that he can bear under normal circumstances Accepting this intervention was not easy in light of the dominance of the principles of the authority of the will and the binding force of the contract, as the convergence of the two wills on the establishment of the contract was considered a law that must be respected, and no amendments to it were made regardless of the circumstances facing its contracting parties. However, social, economic and political developments did not …
subject: Articles
  topic: section
subject: Amendment
  topic: keywords
subject: Contract
  topic: keywords
subject: Judiciary
  topic: keywords
creator: Lafta Al-Ajili
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0
date: 2025-06-20
publication date: 2025-06-20
starting page: 405
ending page: 437
doi: 10.35246/9zqfq466

The Role of the Iraqi Tax System in Addressing Economic Crises
type: item
description: During times of economic crises, individuals, particularly those with lower incomes, seek guidance as well as social and economic protection from the established political structure. This requires a focused and coordinated effort by governmental institutions to tackle the consecutive economic crises that the country is experiencing. Taxes serve as a significant tool for the state to exert influence over economic activity and play a vital part in addressing economic crises. This position entails the attainment of economic stability as a primary objective, in addition to its social and political goals. This is achieved by generating targeted tax revenues and taking into account the sectors that are impacted during times of crisis. The tax system is crucial in the aftermath of a crisis as it helps to tackle the economic and social consequences of the crisis. This includes dealing with reduced tax revenues, which have a long-lasting impact, contributing to the state's budget deficit, and providing support to the groups affected by the crisis.
subject: Articles
  topic: section
subject: Economic Crisis
  topic: keywords
subject: Tax System
  topic: keywords
subject: Exposure
  topic: keywords
subject: Tax Revenue
  topic: keywords
creator: Ibrahim Al-Sharqawi
creator: Marwa Hamza
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0
date: 2025-06-20
publication date: 2025-06-20
starting page: 438
ending page: 460
doi: 10.35246/psbsqy40

The Mechanism for Estimating the Percentage of Illicit Gains in Financial Disclosure Declarations and Its Effectiveness in Protecting Public Funds: A Comparative Study
type: item
description: This research aims to demonstrate the impact of the mechanism for estimating the percentage of illicit gains in financial disclosure declarations on its effectiveness in protecting public funds. An effective mechanism must be established to fulfill its primary purpose — safeguarding state assets. To identify the optimal mechanism for achieving this objective, the study adopts an analytical approach to the legislative texts related to this subject in Iraq, in order to identify areas of weakness and deficiency. Additionally, a comparative approach is employed by examining the corresponding legislation in Egypt and Jordan. Specifically, the study compares Iraq’s Federal Commission of Integrity and Illicit Gains Law No. 30 of 2011 (as amended) with the relevant laws in Egyptian and Jordanian legislation.
subject: Articles
  topic: section
subject: Financial Disclosure Declarations
  topic: keywords
subject: Protection of Public Funds
  topic: keywords
subject: Illicit Gains Percentage
  topic: keywords
creator: Rabab lbrahim
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0
date: 2025-06-20
publication date: 2025-06-20
starting page: 461
ending page: 479
doi: 10.35246/k7bbe949

The Relationship between International Law and Domestic Law and Its Applications in Iraqi and Jordanian Law
type: item
description: The research dealt with defining international and domestic law and its trends in the first section. In the second section, the research dealt with the theories of the two laws, and in the third section, the position of international law on the Iraqi and Jordanian legal system. I divided the first section into two requirements: The first was to define public international law as a branch of legal science and how scholars differed in naming this law. Some called it) the law of nations) and some called it) the law of peoples). I explained its trends, which are the classical trend )which is a group of legal rules that regulate relations between states, and it is concerned with regulating rights and duties) and the objective trend)Which considered the individual to be the only person of international law, who has the will, and that the legal personality of the state is merely an assumption that has no reality in existence) and the modern trend) which is to combine in their definition of international law the state and other persons of international law) In the second section, I defined internal law and explained the definition of legal scholars and philosophers, which is a formula for social behavior patterns. In a narrower definition, it is: a set of binding rules that govern the complex relationships of people living in society. In the second section, I discussed the theories of international and domestic law, where I explained in the first section the theories of the two laws, which are: )the theory of duality: which means making the rules of public and domestic international law one block, i.e. a legal system that is not separate from each other) and the theory of )the unity of law: which is the opposite of the previous theory and considers each law separate from the other, and is based on the idea of legal gradation). On this basis, the supporters of the theory of the unity of law were divided into two directions) The first is the proponents of the theory of the un…
subject: Articles
  topic: section
subject: International Law
  topic: keywords
subject: Domestic Law
  topic: keywords
subject: Dualism
  topic: keywords
subject: Unity of Law
  topic: keywords
subject: International Court of Justice
  topic: keywords
creator: Adel Al-Mohammadi
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0
date: 2025-06-20
publication date: 2025-06-20
starting page: 480
ending page: 509
doi: 10.35246/pck0yn37

The Constitutionality of the First Amendment Law No. (25) of 2021 to the Federal Supreme Court Law No. (30) of 2005
type: item
description: The existence of constitutional judiciary in every state, along with its composition, jurisdiction, and safeguards, is considered one of the key topics in the field of constitutional law in general, and in light of the provisions of the Constitution of the Republic of Iraq of 2005 in particular. This importance arises from the fact that this is the first time such a judiciary has been introduced in an Iraqi constitution, represented by the Federal Supreme Court. Previous Iraqi constitutions either lacked the presence of such a judiciary entirely or included it in a formal or symbolic manner without granting it the powers necessary to function effectively. In contrast, the 2005 Constitution explicitly outlined the structure, jurisdiction, and safeguards of the Federal Supreme Court, recognizing its establishment as part of the political transformation that occurred in 2003, and based on the (now repealed) Law of Administration for the State of Iraq for the Transitional Period of 2004. Given the differences in the legal framework governing the Court between that transitional law and Law No. (30) of 2005, on the one hand, and between its legal framework under the 2005 Constitution and the First Amendment Law No. (25) of 2021, on the other hand, it becomes essential to highlight the distinctions between these legal arrangements in three key aspects: the composition, the jurisdiction, and the safeguards of the Federal Supreme Court. Moreover, it is crucial to examine the constitutionality of the First Amendment to the Court’s Law. Therefore, this significant topic warrants careful study and analysis.
subject: Articles
  topic: section
subject: Constitutional Judiciary
  topic: keywords
subject: Federal Supreme Court
  topic: keywords
subject: Composition
  topic: keywords
subject: Jurisdiction
  topic: keywords
subject: Safeguards
  topic: keywords
creator: Mohammed Abdul-Kadhim
creator: Ali Jadia
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0
date: 2025-06-20
publication date: 2025-06-20
starting page: 510
ending page: 539
doi: 10.35246/zb9ad905

The Jordanian Rights of Persons with Disabilities Law of 2017: How is Disability Addressed? A Policy Analysis
type: item
description: تماشياً مع اتفاقية الأمم المتحدة لحقوق الأشخاص ذوي الإعاقة، أنجزت الحكومة الأردنية قانون حقوق الأشخاص ذوي الإعاقة لعام 2017، وسيتم استعراض هذا القانون، وفحص مدى توافقه مع احتياجات الأشخاص ذوي الإعاقة، وتوافقه مع أطر السياسات الدولية للإعاقة، وتنفيذه على الجانب المحلي، سيتم استخدام المفاهيم الأساسية الثمانية عشر لسياسة الإعاقة التي صاغها تور نبول وآخرون (2001) كمعيار ليتم تقييم فعالية القانون. يؤكد البحث على أن مبادرات الحكومة الأردنية في دعم الأشخاص ذوي الإعاقة تتوافق مع أهداف التنمية المستدامة للأمم المتحدة لعام (2015). وهذا يشير إلى أن القانون يتردد صداه بقوة مع المفاهيم الأساسية الموضحة في هذا البحث. ولتحقيق نجاح دائم لمبادرات السياسة المتعلقة بالإعاقة، يجب أن تؤكد على الاستقلالية والسرية والنهج الذي يركز على الأسرة. وكذلك يؤكد البحث على أن التعاون والتنسيق بين الوكالات أمر حيوي لتحقيق سياسات الإعاقة بشكل فعال. وتسلط النتائج الإضافية الضوء على الحاجة إلى زيادة التمويل وإنشاء آليات مراقبة للإشراف على تقدم السياسات. ونظراً للسياق العالمي المتطور، يتعين على صناع السياسات في الأردن وغيرها من البلدان ذات الدخل المنخفض والمتوسط ​​ضمان أن تكون هذه السياسات قابلة للتكيف لتلبية احتياجات الأشخاص من ذوي الإعاقة أثناء حالات الطوارئ، وإشراكهم في مناقشات هادفة أمر بالغ الأهمية لتعزيز نهج شامل يضمن لهم التمكين الازم.
subject: Articles
  topic: section
subject: الإعاقة
  topic: keywords
subject: الأشخاص ذوي الإعاقة
  topic: keywords
subject: صناعة السياسات
  topic: keywords
subject: أهداف التنمية المستدامة
  topic: keywords
subject: التنفيذ
  topic: keywords
creator: Shadi Alshdaifat
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0
date: 2025-06-20
publication date: 2025-06-20
starting page: 540
ending page: 582
doi: 10.35246/bgvj9g28

The Bundle Theory Dialectic of Attributing the Legal Personality to (AI) A Study of European Artificial Intelligence Law and German Civil law
type: item
description: The Bundle Theory, or Electronic Personhood Theory, in the context of artificial intelligence (AI), is a theory adopted by the European legislature under the Artificial Intelligence Act 2024. It represents a legal and philosophical approach aimed at treating intelligent entities (such as robots and advanced AI systems) as independent legal persons, bearing certain responsibilities or possessing certain rights. The theory suggests that legal personality is not a fixed entity, but rather a bundle of legal attributes (such as financial liability, the right to sue, and liability) that can be granted to entities as needed. This theory has been used to grant legal status to companies and legal entities. Consequently, a future-oriented perspective has emerged, recognizing the legal personality of robots equipped with artificial intelligence, in order to hold them liable for damages that may be caused by their application to advanced AI systems. In our research, we adopted a descriptive approach by reviewing and analyzing conflicting jurisprudential opinions regarding the attribution of legal personality. We also defined the concept of the bundle theory and demonstrated its acceptability, with the aim of assessing the final position of the legal personality of artificial intelligence. Among the results of this study, as an approach to the problem of attributing legal personality, is the possibility of attributing legal personality to artificial intelligence under the bundle theory, considering it an electronic third party, subject to two restrictions: the first is its nature, which prevents it from acquiring certain special family rights; and the second is the restriction of specialization, which limits legal activities to the purpose for which it was created.
subject: Articles
  topic: section
subject: Bundle Theory
  topic: keywords
subject: Legal Personality
  topic: keywords
subject: Artificial Intelligence
  topic: keywords
subject: Electronic Personality
  topic: keywords
subject: European Robotics Law
  topic: keywords
creator: Muna Jaaz
creator: Qabas Eedan
creator: Jaleel Bashat
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0
date: 2025-06-20
publication date: 2025-06-20
starting page: 583
ending page: 619
doi: 10.35246/kpnzsn61

The Authority Responsible Competent for Implementing Enforcement a Foreign Judicial Decision in Accordance with the Provisions of the Iraqi Court of Cassation
type: item
description: A foreign judicial ruling is not executed outside the territory of the court of the country that issued it by enforcement of law, but its implementation requires the intervention of the judicial or administrative authority in the requested state in respect of the principle of independence and sovereignty of the country. The latter undertakes the task of bringing down the ruling to apply repetition that benefits from the ruling issued in his service, and countries differ in determining the procedures followed to implement the foreign judicial ruling as well as they differ in determining the authority responsible for implementing a foreign judicial ruling. In Iraq, the Iraqi Court of Cassation hesitated in its successive provisions to determine the authority responsible for implementing a foreign judicial ruling, sometimes making this task the responsible of the Court of First Instance, which requires the interested party to establish a lawsuit for the purpose of implementing the ruling, and sometimes making the task of implementing the foreign judicial ruling of the responsibility of the implementation department to issue an implementation order, especially if the country from which the foreign judicial ruling was issued is a member of the Riyadh Convention on Judicial Cooperation of 1983.
subject: Articles
  topic: section
subject: Foreign Judicial Ruling
  topic: keywords
subject: Court Of Cassation
  topic: keywords
subject: Court Of First Instance
  topic: keywords
subject: Implementation Department
  topic: keywords
subject: International Conventions
  topic: keywords
creator: Fatima Muhamed
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0
date: 2025-06-20
publication date: 2025-06-20
starting page: 620
ending page: 650
doi: 10.35246/0m8b5n76