Iraq continues to offer strong investment opportunities, despite having a complex regulatory environment. That’s according to the consulting firm Deloitte’s latest ‘Doing business guide’, which says the country’s energy and security sectors are particularly attractive for foreign investors. It also highlights a number of provisions introduced in the 2015 Budget Law, aimed at broadening tax revenue and helping multinational firms repatriate profits. However, the report adds that non-oil sector growth will be important for Iraq’s long-term focus on achieving greater economic stability.