Etihad Law

Husam Hasan

Associate, Tax

He supports clients with detailed and accurate guidance across Iraq’s complex tax environment. He focuses on corporate income tax, withholding tax, payroll and social security compliance, and regulatory procedures before the General Commission for Taxes. With a strong grounding in statutory interpretation and practical tax administration, Husam assists both local and international clients in understanding their obligations and structuring their operations in line with Iraqi tax laws.
Known for his analytical approach and precise attention to documentation, Husam contributes to various tax reviews, compliance audits, and filing processes. His work ensures clients maintain accurate records, meet deadlines, and respond effectively to inquiries from tax authorities. Husam also supports the firm’s senior tax advisors on cross-border matters, tax objections, and advisory projects, helping translate complex requirements into practical, actionable steps for businesses operating across Iraq.

Main Experience

Assist in the preparation and submission of corporate tax filings, annual reports, and withholding tax calculations for companies operating across multiple Iraqi provinces.

Support senior advisors during tax audits and inspections, including organizing financial records, compiling documentation, and responding to GCT inquiries.

Conduct technical reviews of payroll, employee contracts, and social security contributions to ensure compliance with Iraq’s labor and tax regulations

Prepare draft tax opinions and compliance summaries for multinational clients seeking clarity on Iraqi tax exposure, permanent establishment indicators, and reporting obligations.

Objection and appeal processes by assisting with file preparation, evidence collection, and the drafting of responses to contested tax assessments.