A master’s thesis was discussed at the College of Law at Al-Qadisiyah University, entitled “Evaluation of Legal Trends in Commercial Evidence Issues,” by researcher Muntadhar Kazim Abbas, under the supervision of Assistant Professor Dr. Alaa Abdul Amir Musa

The thesis aimed to clarify the legal trends taken by the Iraqi legislator in matters of commercial evidence, both in terms of unifying the rules of civil and commercial evidence, its effects, and the ideas that accompanied that trend. It also explored the wisdom behind unifying the rules of evidence.

The thesis concluded that the Iraqi legislator, in its efforts to unify the rules of evidence, dealt with commercial evidence in the same manner as civil evidence, without any significant specificity after the issuance of Evidence Law No. 107 of 1979, which abolished the principle of freedom of evidence. This led to the stifling of commercial transactions under the controls and restrictions of civil evidence rules.

The thesis recommended that the Iraqi legislator reconsider the principle of freedom of evidence stipulated in Article (103) of Commercial Law No. 149 of 1979, and that this principle be clearly regulated in the applicable commercial law as follows: (Commercial obligations, regardless of their value, may be proven by all means of proof unless the law provides otherwise. )