These conclusions are made quite clear by paragraph 366 of U.S. Army Field Manual 27-10 (1956):
366. Local Governments Under Duress and Puppet Governments
The restrictions placed upon the authority of a belligerent government cannot be avoided by a system of using a puppet government, central or local, to carry out acts which would be unlawful if performed directly by the occupant. Acts induced or compelled by the occupant are nonetheless its acts.
As the belligerent occupant of Iraq, the United States government is obligated to ensure that its puppet Interim Government of Iraq obeys the Four Geneva Conventions of 1949, the 1907 Hague Regulations on land warfare, U.S. Army Field Manual 27-10 (1956), the humanitarian provisions of Additional Protocol I of 1977 to the Four Geneva Conventions of 1949, and the customary international laws of war. Any violation of the laws of war, international humanitarian law, and human rights committed by its puppet Interim Government of Iraq are legally imputable to the United States government. As the belligerent occupant of Iraq, both the United States government itself as well as its concerned civilian officials and military officers are fully and personally responsible under international criminal law for all violations of the laws of war, international humanitarian law, and human rights committed by its puppet Interim Government of Iraq such as, for example, reported death squads operating under the latter's auspicies. by Francis A. Boyle