<h3 dir="ltr">Abstract</h3>
<p dir="ltr">The State's right to impose Taxes on the Profits gains on its territory consider a sovereign right, as no state will abandon this authority to other state unless there is a treaty or agreement between these two states. One of the issues arose from the US-Iraqi Status of forces agreement is The Iraqi State Sovereignty in imposing taxes on foreign Forces and their Contractors.</p>
<p dir="ltr">This Thesis will be dedicated to examine the Tax treatment for foreign forces and their contractors according to US-Iraqi Status of forces agreement. We will divide this thesis into two chapters; the first will discuss the Tax Sovereignty in Status of forces agreement, while the second will be dedicated to deal with Tax Sovereignty in US-Iraqi Status of forces agreement.</p>