This piece is a work of Assyrian art. The Assyrian people were one of several cultures that lived in the Fertile Crescent of the Middle East (the Sumerians, Babylonians and Chaldeans also did, but at different times and in different regions). This region is now modern-day Iran.

Image is in the public domain, accessed through Wikipedia Media Commons: https://commons.wikimedia.org/wiki/File:Human\_headed\_winged\_bull\_profile.jpg