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The National Assembly of Iraqi Kurdistan has enacted the Investment Law of the Iraqi Kurdistan Region. The law replaces the Investment Decree, which granted incentives and guarantees to investors in Kurdistan, and implements a more stable and secure regime for domestic and foreign investment in the region.

The Iraqi government has drafted a new law to provide guarantees and incentives for investment in Iraq. The new law is intended to replace Coalition Provisional Authority Order 39/2003, which established the basis on which foreigners could invest in Iraq.

New regulations have come into force to require the approval of the Residency Department of the Ministry of Interior for all applications to register domestic companies with foreign shareholders. The new regulations add an element of uncertainty as to the time required for company establishment, presenting a further obstacle to foreign investors.

The process of registering a company in Iraq begins with the registration of a trade name with the local chamber of commerce and the Iraqi Federation of Chambers of Commerce. Despite an overhaul of company registration procedures under the Coalition Provisional Authority, the process of trade name registration remains unaddressed.

Following the fall of Saddam Hussein's regime, the Coalition Provisional Authority (CPA) has issued numerous new laws and amendments to existing laws. Several of these deal with company and commercial law issues. As the transition period winds to a close, the CPA orders affecting company and commercial laws are gaining wider recognition and application by Iraqi authorities.

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