JOURNAL OF AL-QALAM UNIVERSITY COLLEGE

The one who follows the tax laws finds them, at first glance, revolving around the obligation that falls on the taxpayer in paying the tax debt, and among the undoubted assumptions that the tax base is a written rule and is often clear, and thus it cannot be compromised and undermined because it is the work of the legislative authority After that, the legal representative of the original jurisdiction - the people - and on this basis, the tax base became a general rule, the conditions of which were determined and supported by its authors until it became a ruler who required commitment and respect from those who were assigned to submit to it. Thus, the meaning of the legal legitimacy of the tax base is determined even if the legal idea of the tax base is straightforward. The essential features of the tax base require it to equal its market in order for it to become a binding rule for those who have the right to enforce it on them. By asserting the legality of the tax base, and so on, the rule that was approved by use and imbued with the spirit of legal obligation rises to impose inevitably its existence, as is the case for the criminal rule in a way that seeks to lead those charged with obeying it without hesitation.It is clear from this saying that there is a clear disclosure of the existence of the legal principle of the legality of the tax base in all its joints, and this is what is clear to us in the principle of the legitimacy of the tax base, as it is recognized that every legal rule consists of imposition and judgment. When we talk about this element in the field of tax law, it becomes clear to us that with the availability of this pillar, it is possible to talk about the emergence of a tax obligation.

Computer programs have occupied an important place in civil and commercial transactions due to the tremendous technological progress and the emergence of the World Wide Web with a large number of inexperienced customers. This, in turn, has led to many problems in the sale of software, such as hidden defects within the program. Can the problem be solved by referring to the general rules to ensure the hidden defects in the sales contract or do we need a legal system and new rules to address the information effects of what it is characterized as moral elements? And this is what we will answer in this research.

Judging by the most famous quote No one is self-sufficient for John Donne, no text is self-sufficient for Shakespeare. Throughout the history of literature, Shakespeare has proven himself shrewd when it comes to borrowing texts to write stories. Based on the view of intertextuality theory, this study reveals the close connection between Shakespeare's Othello and Hecatomati (1565) by Giovanni Battista Giraldi also known as Giradi Gencio (1504-1573). Shakespeare derives his playwriting freely from history, literary works, as well as other sources. This reading of intertextuality will show what and why Shakespeare adds and deletes to adapt his stories to his plays, including events, characters, plot, and style. By comparing Shakespeare's Othello and Hekatomati (1565) to Gentheo, we see how Shakespeare crafts his characters during his time to bring political, romantic, and theatrical depth to the story

The theory of emergency conditions has a direct effect on the work contract, and if the work contract is a binding contract, whereby the wage earner performs the work entrusted to him, in exchange for a wage according to what was contracted to as permitted by the labor laws, then under the emergency circumstances it has become a realistic condition in light of this equation controlling this contract without being bound by the will of the parties. Under these circumstances, the business owner finds himself unable to implement the contract according to what has been agreed upon, which called for examining the nature of this theory in light of the work contract and considering it an emergency circumstance that allows for a substantial amendment of work contracts which are still valid in the event that the continuation of their implementation is cumbersome.

Praise is due to Allah, whose grace good deeds are completed, and prayers and peace be upon the best of His creation, who has made our religion clear to us in the best way, and upon his family and his righteous and good companions.This research deals with the life of Sheikh Mahmoud (Al-Qutb) Al-Shorja Yei Al-Barzanji and his scientific efforts. The research consists of an introduction, two chapters, four demands, sources, a summary of the research and results in both Arabic and English. The first topic is divided into two requirements. In the first requirement, we talked about (his family, his name, surname, his elders, his attributes, his death, his sons) and in the second requirement we talked about (his prayers, relationships, and attitudes). The second topic is divided into two requirements, in the first requirement we talk about (his writings) and in the second requirement we talk about (his poetry).

Freedom of movement is a constitutional right of the individual, but in some cases the state resorts to restricting that freedom in order to maintain public order, basing this procedure on its right to exercise its activity in administrative control, and when the Corona epidemic has become a threat to peoples and countries; The state had to practice this activity in order to preserve public health as an element of public order. Hence, we find that countries, including Iraq, have resorted to imposing a curfew; As a preventive measure against the danger of this epidemic, which prompted us to explain the concept of this decision, the characteristics it enjoys, and the legal basis on which the administration relied when imposing it, and on the other hand, the decision to impose a curfew has left its effects on the various activities and transactions of individuals, most notably contracts Which they concluded before the outbreak of the epidemic, especially the lease contract; as a term contract; Which required a statement of the characteristics of this contract, and shed light on the position of civil legislation on the impact of the decision to impose a curfew on the lease contract.

Our research entitled "the conflict of Competency between Federal and Local Authorities in the Constitution of the Republic of Iraq for the Year 2005" discusses an important topic in the life of the federal state, which is the conflict that will inevitably arise between the components of the federal state focusing on the conflict between the federal government and the Kurdistan Regional government. We find that this conflict has an exceptional characteristic stemming from the complexity that can be attached Jurisdictions within the federal state. The conflict in the federal state may be due to purely legal reasons, and it may be due to considerations of interest for each component of this state. Likewise, the way the union was formed has a great impact on provoking or resolving this conflict according to the prevailing circumstances.

One of the most important laws governing an individual’s loyalty to a country is the nationality law of a particular country. There is no doubt that gender equality is one of the desired goals pursued by most countries in all areas of life. As for legally, the legislator seeks to provide the family and the Iraqi individual with the legislations that contribute to reducing the differences between women and men, especially in the field of nationality, the basis of which is the supreme legislation, which is the Iraqi constitution, which was somewhat affected by the principles of human rights that seek to achieve equality. In Article 18 of the in force Iraqi constitution in 2005, the legislator wanted to achieve equality between women and men in the matter of nationality by stipulating that (anyone born to an Iraqi father or mother) is considered an Iraqi. Upon the basis of this constitutional text, the effective Iraqi nationality law has been issued. He tried to reformulate the legal texts in line with the constitutional text, but he deviated from the real equality. The Iraqi Nationality Law No.(26) 2006 of modern legislation, which carried a modern style that was not the same in our Iraqi society, tried to keep pace with modern developments and gender equality. The third article included the principle of equality in granting citizenship, whether through the mother or through the father. But in some places, this equality is violated considering it a case of acquiring nationality. We are trying to explain aspects of achieving equality or not in the Iraqi Nationality Law and ways of granting citizenship with different sex. We are also trying to find solutions that contribute to reducing differences and addressing relative equality and making them effective equality.

Artificial fertilization may be enteral or external (baby tube). It is in both kinds may be made between two spouses through marriage relation or after or without marriage relation. In both cases, they either use uterus of the woman who has the egg.2.The majority of Islamic jurists and scholars of different sects have permitted artificial fertilization operations that occur between spouses and have arranged the effects of lineage between the newborn and his parents.3.The majority of Sharia jurists view the prohibition of surrogacy for the reasons we discussed, although a few of them argue that it is permissible under certain conditions that we have discussed.4.Islamic Sharia jurists differed regarding the father of a child born from a surrogate womb, between those who consider his father to be the husband of the woman with the womb, and those who consider that his father is the husband of the woman with the egg, and those who do not consider them both.5.Post-mortem vaccination is rejected from a legal point of view due to the problems it leads to that have a significant impact on the rights of others..