{"id":10333,"date":"2024-06-28T17:43:11","date_gmt":"2024-06-28T22:43:11","guid":{"rendered":"https:\/\/convenitconsultants.com\/ltnql-byn-lqwnyn-ldryby-at-ldwly-at-lqwnyn-ldryby-at-ldwly-at\/"},"modified":"2024-07-16T16:34:59","modified_gmt":"2024-07-16T21:34:59","slug":"ltnql-byn-lqwnyn-ldryby-at-ldwly-at-lqwnyn-ldryby-at-ldwly-at","status":"publish","type":"post","link":"https:\/\/convenitconsultants.com\/ar\/ltnql-byn-lqwnyn-ldryby-at-ldwly-at-lqwnyn-ldryby-at-ldwly-at\/","title":{"rendered":"\u0627\u0644\u0625\u0628\u062d\u0627\u0631 \u0641\u064a \u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u0648\u0644\u064a\u0629"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u0642\u062f \u064a\u0643\u0648\u0646 \u0627\u0644\u062a\u0646\u0642\u0644 \u0641\u064a \u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0645\u0647\u0645\u0629 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id=\"12theroleoftaxtreaties\">1-2 \u062f\u0648\u0631 \u0627\u0644\u0645\u0639\u0627\u0647\u062f\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/h3>\n\n<p class=\"wp-block-paragraph\">\u0648\u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0646\u0632\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629 \u0648\u0642\u0636\u0627\u064a\u0627 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629\u060c \u063a\u0627\u0644\u0628\u064b\u0627 \u0645\u0627 \u062a\u062f\u062e\u0644 \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0641\u064a \u0645\u0639\u0627\u0647\u062f\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u062b\u0646\u0627\u0626\u064a\u0629 \u0623\u0648 \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u0623\u0637\u0631\u0627\u0641. \u062a\u0648\u0641\u0631 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u0647\u062f\u0627\u062a \u0642\u0648\u0627\u0639\u062f 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\u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0645\u0627 \u064a\u0644\u064a:<\/p>\n\n<h4 class=\"wp-block-heading\" id=\"21territorialprinciple\">2.1 \u0627\u0644\u0645\u0628\u062f\u0623 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a<\/h4>\n\n<p class=\"wp-block-paragraph\">\u0628\u0645\u0648\u062c\u0628 \u0645\u0628\u062f\u0623 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629\u060c \u062a\u0641\u0631\u0636 \u0627\u0644\u062f\u0648\u0644 \u0639\u0645\u0648\u0645\u0627\u064b \u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0643\u062a\u0633\u0628 \u062f\u0627\u062e\u0644 \u062d\u062f\u0648\u062f\u0647\u0627. \u0648\u0647\u0630\u0627 \u064a\u0639\u0646\u064a \u0623\u0646 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u062a\u0623\u062a\u064a \u0645\u0646 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0623\u0648 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u0648\u062c\u0648\u062f\u0629 \u062f\u0627\u062e\u0644 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\u0623\u0633\u0627\u0633 \u0627\u0644\u0645\u0635\u062f\u0631 \u0625\u0644\u0649 \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0645\u0635\u062f\u0631\u0647 \u0648\u0644\u064a\u0633 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0645\u062d\u0644 \u0625\u0642\u0627\u0645\u0629 \u062f\u0627\u0641\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628. \u0642\u062f \u062a\u0637\u0628\u0642 \u0627\u0644\u062f\u0648\u0644 \u0642\u0648\u0627\u0639\u062f \u0645\u062e\u062a\u0644\u0641\u0629 \u0644\u062a\u062d\u062f\u064a\u062f \u0645\u0635\u062f\u0631 \u0627\u0644\u062f\u062e\u0644\u060c \u0645\u0645\u0627 \u0642\u062f \u064a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0639\u0627\u0628\u0631\u0629 \u0644\u0644\u062d\u062f\u0648\u062f.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"3complianceandreportingrequirements\">3. \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0648\u0627\u0644\u0625\u0628\u0644\u0627\u063a<\/h3>\n\n<p class=\"wp-block-paragraph\">\u064a\u062a\u0637\u0644\u0628 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0648\u0641\u0627\u0621 \u0628\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629. \u0642\u062f \u062a\u0634\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0645\u0627 \u064a\u0644\u064a:<\/p>\n\n<h4 class=\"wp-block-heading\" id=\"31filingtaxreturns\">3.1 \u062a\u0642\u062f\u064a\u0645 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data-wpil-monitor-id=\"66\">\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0639\u0627\u0628\u0631\u0629 \u0644\u0644\u062d\u062f\u0648\u062f<\/a> \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0648\u062a\u062c\u0646\u0628 \u0627\u0644\u0646\u0632\u0627\u0639\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629 \u0648\u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"2foreigntaxcredits\">2. \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629<\/h3>\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0647\u064a \u0623\u062d\u0643\u0627\u0645 \u062a\u0645\u0646\u0639 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\u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0648\u0627\u0644\u0642\u064a\u0648\u062f \u0627\u0644\u0645\u062d\u064a\u0637\u0629 \u0628\u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0623\u0645\u0631 \u0628\u0627\u0644\u063a \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0644\u0644\u0623\u0641\u0631\u0627\u062f <a href=\"https:\/\/convenitconsultants.com\/ar\/m-hy-lshrk-at-mtdd-at-ljnsyt\/\" data-wpil-monitor-id=\"67\">\u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062f\u0648\u0644\u064a<\/a> \u0644\u062a\u062d\u0633\u064a\u0646 \u0645\u0631\u0627\u0643\u0632\u0647\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u062a\u062c\u0646\u0628 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"3controlledforeigncorporationscfc\">3. \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 (CFC)<\/h3>\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 (CFCs) \u0647\u064a \u0643\u064a\u0627\u0646\u0627\u062a \u064a\u062a\u0645 \u062a\u0623\u0633\u064a\u0633\u0647\u0627 \u0641\u064a \u0628\u0644\u062f \u0645\u0627 \u0648\u0644\u0643\u0646 \u064a\u0633\u064a\u0637\u0631 \u0639\u0644\u064a\u0647\u0627 \u0645\u0642\u064a\u0645\u0648\u0646 \u0641\u064a \u0628\u0644\u062f \u0622\u062e\u0631. \u062a\u0645 \u062a\u0635\u0645\u064a\u0645 \u0642\u0648\u0627\u0639\u062f CFC \u0644\u0645\u0646\u0639 \u062f\u0627\u0641\u0639\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 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\u0627\u0644\u062f\u0648\u0644\u064a \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0645\u062b\u0644 \u0642\u0648\u0627\u0639\u062f \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u060c \u0648\u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629\u060c \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 (CFC)\u060c \u064a\u0645\u0643\u0646\u0643 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u062a\u0639\u0642\u064a\u062f\u0627\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0628\u0634\u0643\u0644 \u0623\u0643\u062b\u0631 \u0641\u0639\u0627\u0644\u064a\u0629. \u0641\u064a \u0627\u0644\u0642\u0633\u0645 \u0627\u0644\u062a\u0627\u0644\u064a\u060c \u0633\u0646\u0646\u0627\u0642\u0634 \u0641\u064a \u0627\u0644\u0642\u0633\u0645 \u0627\u0644\u062a\u0627\u0644\u064a \u0643\u064a\u0641\u064a\u0629 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0641\u0647\u0645 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0643 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u0648\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u062f\u0641\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0639\u0644\u0649 \u0639\u062f\u0645 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"howtocomplywithinternationaltaxlaws\">\u0643\u064a\u0641\u064a\u0629 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u0648\u0644\u064a\u0629<\/h2>\n\n<p class=\"wp-block-paragraph\">\u064a\u064f\u0639\u062f \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0623\u0645\u0631\u0627\u064b \u0636\u0631\u0648\u0631\u064a\u0627\u064b \u0644\u0644\u0623\u0641\u0631\u0627\u062f \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0644\u0644\u0648\u0641\u0627\u0621 \u0628\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0647\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u062a\u062c\u0646\u0628 \u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a \u0623\u0648 \u0627\u0644\u0639\u0648\u0627\u0642\u0628 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class=\"wp-block-heading\" id=\"1understandingyourtaxobligations\">1. \u0641\u0647\u0645 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0643 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/h3>\n\n<p class=\"wp-block-paragraph\">\u0644\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c \u0645\u0646 \u0627\u0644\u0636\u0631\u0648\u0631\u064a \u0623\u0646 \u064a\u0643\u0648\u0646 \u0644\u062f\u064a\u0643 \u0641\u0647\u0645 \u0648\u0627\u0636\u062d \u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0643 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u0643\u0644 \u0648\u0644\u0627\u064a\u0629 \u0642\u0636\u0627\u0626\u064a\u0629 \u0630\u0627\u062a \u0635\u0644\u0629. \u0648\u064a\u0634\u0645\u0644 \u0630\u0644\u0643 \u062a\u062d\u062f\u064a\u062f \u062d\u0627\u0644\u0629 \u0625\u0642\u0627\u0645\u062a\u0643 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id=\"3penaltiesfornoncompliance\">3. \u0639\u0642\u0648\u0628\u0627\u062a \u0639\u062f\u0645 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644<\/h3>\n\n<p class=\"wp-block-paragraph\">\u0642\u062f \u064a\u0643\u0648\u0646 \u0644\u0639\u062f\u0645 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0639\u0648\u0627\u0642\u0628 \u0648\u062e\u064a\u0645\u0629\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a \u0648\u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629. \u0642\u062f \u062a\u062e\u062a\u0644\u0641 \u0639\u0642\u0648\u0628\u0627\u062a \u0639\u062f\u0645 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u062d\u0633\u0628 \u0627\u0644\u0648\u0644\u0627\u064a\u0629 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\u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f (CPA)<\/h3>\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0648\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0648\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0648\u0646 (CPAs) \u0647\u0645 \u0645\u0647\u0646\u064a\u0648\u0646 \u0645\u0627\u0644\u064a\u0648\u0646 \u064a\u062a\u0645\u062a\u0639\u0648\u0646 \u0628\u062e\u0628\u0631\u0629 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628. \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0648\u0641\u0631 \u0625\u0634\u0631\u0627\u0643 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0644\u062f\u064a\u0647 \u062e\u0628\u0631\u0629 \u0641\u064a \u0627\u0644\u0645\u0633\u0627\u0626\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 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\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0639\u0627\u0628\u0631\u0629 \u0644\u0644\u062d\u062f\u0648\u062f: \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0642\u062f\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0648\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0648\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0648\u0646 \u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0628\u0634\u0623\u0646 \u0627\u0644\u0622\u062b\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0639\u0646\u062f \u0627\u0644\u0627\u0646\u062e\u0631\u0627\u0637 \u0641\u064a \u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c \u0645\u062b\u0644 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0627\u0646\u062f\u0645\u0627\u062c \u0623\u0648 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\u064a\u0638\u0644 \u0645\u0633\u062a\u0634\u0627\u0631\u0648 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0637\u0644\u0627\u0639 \u062f\u0627\u0626\u0645 \u0628\u0627\u0644\u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u0633\u0627\u0639\u062f \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0639\u0644\u0649 \u0641\u0647\u0645 \u062a\u0623\u062b\u064a\u0631 \u0630\u0644\u0643 \u0639\u0644\u0649 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0647\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629.<\/li>\n\n\n\n<li>\u0625\u0639\u062f\u0627\u062f \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0636\u0631\u064a\u0628\u064a: \u064a\u0645\u0643\u0646\u0647\u0645 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