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註釋Information and Communication Technologies (ICT) provide a modern way of government service delivery to the citizens and enhance the efficiency and effectiveness of the processes. An ICT regulatory framework is crucial for successful digital transformation to ensure legal validity and proper usage of ICT tools and electronic processes. This research proposes a regulatory framework for relevant ICT laws to introduce an e-court system and, beyond, e-government in general in the Kurdistan Region of Iraq (KRI) through a comparative analysis with the case of Estonia. The research employs a qualitative comparative case study approach with collected data from existing literature, legal databases, and all relevant legal documentation of both cases.