But given that the film is shot in Kurdish and that writer/director, Bahman Ghobadi is an Iranian Kurd, it may be also be fair to describe the Turtles can Fly as being a Kurdish film.

As for the stuff on IMDb, the internatioal distributer wants to cash on the media attention on anything Iraqi, thus labeling it Iraqi/Iranian. But, it is already on the screens in Iran. This means that the director was given the go ahead from the censors there, prior to the start of the production. The director is an Iranian Kurdish, he was born and lives in Iran. The same goes for the screen writer, producer, and most of the crew. Furthermore, the movies is going to be Iran’s entry to the Oscars. So, Who are we kidding here? Also, check the entry in this Persian movies database, see if you can make out ايران (Iran) in there:
http://www.30nema.com/movies/movies.asp?code=1250

When I said that Turtles Can Fly could be described as a Kurdish film, I was thinking more of Divine Intervention, which is listed on the IMDb as being a French/Morrocan/German/Palestinian co-production. But since the film was written and directed by a Palestinian and deals with the lives of Palestinians on the West Bank, I would describe it as being very much a Palestinian film - regardless of where the money to make it came from.

By the same token, my understanding of Turtles Can Fly (and I have to admit that I haven’t actually seen this film yet) is that it deals with the effect of the Iraq war on a Kurdish village.