A doctoral thesis at the College of Law at the University of Karbala discussed the legal regulation of electronic companies.
The study presented by researcher Thamer Abdel Jabbar aimed to find out how to establish the electronic company, which arose as a result of the development of financial services and the development of electronic commerce.
The study concluded that the Iraqi legislator did not regulate the provisions of electronic companies despite issuing laws concerned with regulating electronic aspects, so it is considered a legislative deficiency.
The study recommended the necessity of filling the legislative gap of the Iraqi legislator by issuing an independent law or amending the legislation in force, including the effective and amended Companies Law No. 21 of 1997.