On Thursday, 20 August 2026, the College of Law held the public defense of the master’s thesis submitted by the candidate Noor Jamal Ahmed Aziz Al-Kilani, entitled: (Branches of Foreign Companies in Iraqi Law – A Comparative Study).

The thesis examined the concept of branches of foreign companies as a primary legal and investment instrument for the cross-border flow of capital, elucidating their legal nature and financial standing within the host state, as well as their role in supporting the national economy, facilitating technology transfer, and stimulating the domestic market. It further highlighted the procedural and substantive provisions governing their establishment, and the various forms of legal oversight (prior, concurrent, and subsequent) designed to address risks associated with tax evasion, accounting circumvention, and delays in the submission of final accounts.

The study aimed to analyze the regulatory and supervisory framework governing branches of foreign companies and to elucidate their impact on bolstering the investment climate. Additionally, it sought to propose textual amendments and recommendations to the Companies Law, Investment Laws, and Tax Laws, as well as to activate simultaneous digital oversight capable of keeping pace with investment velocity while reinforcing confidence and the economic sovereignty of the state.

The defense committee was composed of the following distinguished professors:

• Prof. Dr. Mustafa Natiq Salih – Chair

• Assoc. Prof. Dr. Rawaa Younis Mahmoud – Member

• Assoc. Prof. Dr. Mohamed Fawzi Zaidan – Member

• Assoc. Prof. Dr. Munhal Abdul Ghani Mustafa – Member and Supervisor

Following an extensive, rigorous, and scholarly discussion, during which the candidate defended her thesis with legal evidence and sound legal reasoning, the committee resolved to approve the thesis and confer upon the candidate the Master’s degree in Private Law (Commercial Law).