{"id":116907,"date":"2018-05-04T16:06:14","date_gmt":"2018-05-04T13:06:14","guid":{"rendered":"https:\/\/www.mohamah.net\/law\/?p=116907"},"modified":"2018-05-04T16:06:14","modified_gmt":"2018-05-04T13:06:14","slug":"%d8%a8%d8%ad%d8%ab-%d9%82%d8%a7%d9%86%d9%88%d9%86%d9%8a-%d9%88%d8%af%d8%b1%d8%a7%d8%b3%d8%a9-%d8%ad%d9%88%d9%84-%d8%a7%d9%84%d8%a7%d8%b2%d8%af%d9%88%d8%a7%d8%ac-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8","status":"publish","type":"post","link":"https:\/\/www.mohamah.net\/law\/%d8%a8%d8%ad%d8%ab-%d9%82%d8%a7%d9%86%d9%88%d9%86%d9%8a-%d9%88%d8%af%d8%b1%d8%a7%d8%b3%d8%a9-%d8%ad%d9%88%d9%84-%d8%a7%d9%84%d8%a7%d8%b2%d8%af%d9%88%d8%a7%d8%ac-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8\/","title":{"rendered":"\u0628\u062d\u062b \u0642\u0627\u0646\u0648\u0646\u064a \u0648\u062f\u0631\u0627\u0633\u0629 \u062d\u0648\u0644 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062f\u0648\u0644\u064a"},"content":{"rendered":"

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R\u00e9sum\u00e9:<\/span><\/p>\n

La corr\u00e9lation continue entre le d\u00e9veloppement des politiques d\u2019investissement et de la production g\u00e9n\u00e9rale du ph\u00e9nom\u00e8ne de la double imposition, qui a \u00e9tabli ce qu\u2019on pourrait appeler la crise Allazmih entre le d\u00e9veloppement des relations \u00e9conomiques internationales et la production du ph\u00e9nom\u00e8ne de double imposition, a emp\u00each\u00e9 la r\u00e9alisation des efforts pour \u00e9viter le ph\u00e9nom\u00e8ne de ces m\u00e9canismes th\u00e9matiques objectifs, qui se traduira par l\u2019\u00e9mergence de litiges fiscaux d\u00e9coulant v\u00e9rifier le ph\u00e9nom\u00e8ne, o\u00f9 les accords types ont travaill\u00e9 \u00e0 trouver des solutions proc\u00e9durales novatrices pour assurer le r\u00e8glement \u00e9quitable du diff\u00e9rend fiscal ce qui constitue une garantie effective de l\u2019investisseur \u00e9tranger, cette garantie repose sur la disponibilit\u00e9 de ces solutions d\u2019un \u00e9quilibre juridique entre la Investi et l\u2019administration fiscale.<\/span><\/p>\n

Mots-cl\u00e9s:<\/span> double imposition, investissement, facteurs d\u2019extension, r\u00e8glement amiable, arbitrage fiscal.<\/p>\n

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\u0623\u0648\u0644\u0627: \u0627\u062e\u062a\u0644\u0627\u0641 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0625\u062e\u0636\u0627\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/span><\/p>\n

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\u062c \u2013 \u0635\u0639\u0648\u0628\u0629 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0647\u0648\u064a\u0629 \u0648\u062a\u0639\u064a\u064a\u0646 \u0627\u0644\u0646\u0634\u0627\u0637:<\/span> \u0625\u0646 \u0639\u062f\u0645 \u062a\u0648\u0641\u0631 \u0622\u0644\u064a\u0627\u062a \u0645\u062d\u062f\u062f\u0629 \u0644\u0625\u062e\u0636\u0627\u0639 \u0627\u0644\u062a\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0644\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u064a\u0634\u0643\u0644 \u0635\u0639\u0648\u0628\u0629 \u0643\u0628\u064a\u0631\u0629 \u062a\u062a\u0639\u0644\u0642 \u0628\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0647\u0648\u064a\u0629\u060c \u0627\u0644\u062a\u064a \u0642\u062f \u062a\u0635\u0644 \u0644\u062d\u062f \u0639\u062f\u0645 \u0645\u0639\u0631\u0641\u0629 \u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u062a\u0639\u0627\u0642\u062f \u0644\u0628\u0639\u0636\u0647\u0645\u0627 \u0627\u0644\u0628\u0639\u0636\u060c \u0636\u0641 \u0625\u0644\u0649 \u0630\u0644\u0643 \u0645\u0627 \u064a\u0639\u0631\u0641 \u0628\u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0631\u0642\u0645\u064a\u0629 \u0643\u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0648\u0627\u0644\u0635\u0648\u0631 \u0627\u0644\u0641\u0648\u062a\u0648\u063a\u0631\u0627\u0641\u064a\u0629 \u064a\u0645\u0643\u0646 \u062d\u0627\u0644\u064a\u0627 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u064a\u0647\u0627 \u0639\u0628\u0631 \u0627\u0644\u0627\u0646\u062a\u0631\u0646\u062a \u0645\u0628\u0627\u0634\u0631\u0629 \u0645\u0645\u0627 \u064a\u0634\u0643\u0644 \u062a\u062d\u062f\u064a\u0627\u062a \u0641\u064a \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0645\u0645\u0627 \u064a\u0637\u0631\u062d \u0625\u0634\u0643\u0627\u0644\u0627 \u062d\u0648\u0644 \u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u0627\u0639\u062a\u0628\u0627\u0631\u0647\u0627 \u0643\u0645\u0646\u0634\u0623\u0629 \u062b\u0627\u0628\u062a\u0629 \u064a\u0645\u0643\u0646 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u064a\u0647\u0627 \u0643\u0623\u0633\u0627\u0633 \u0644\u0644\u062a\u0643\u0644\u064a\u0641 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0641\u064a \u0638\u0644 \u063a\u0645\u0648\u0636 \u0623\u0633\u0627\u0633 \u0627\u0644\u0627\u062e\u062a\u0635\u0627\u0635 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062f\u0648\u0644\u064a \u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0635\u0639\u0648\u0628\u0629 \u062a\u062d\u062f\u064a\u062f \u0645\u0646 \u064a\u062c\u0628 \u0639\u0644\u064a\u0647 \u062f\u0641\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0623\u0648 \u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0623\u0645\u0648\u0627\u0644.[9]<\/p>\n

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\u0627\u0644\u0641\u0631\u0639 \u0627\u0644\u062b\u0627\u0646\u064a: \u062c\u0645\u0648\u062f \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0627\u0644\u0628\u0639\u062f \u0639\u0646 \u0627\u0644\u0627\u0633\u062a\u0642\u0631\u0627\u0631<\/span><\/p>\n

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\u0623\u0648\u0644\u0627: \u0627\u0644\u062a\u0642\u0627\u0644\u064a\u062f \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629<\/span><\/p>\n

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\u062b\u0627\u0646\u064a\u0627: \u0627\u0644\u062a\u0642\u0627\u0644\u064a\u062f \u0627\u0644\u0641\u0646\u064a\u0629<\/span><\/p>\n

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2- \u062d\u0627\u0644\u0629 \u0641\u0631\u0636 \u0636\u0631\u0627\u0626\u0628 \u0644\u0627 \u062a\u0646\u0633\u062c\u0645 \u0645\u0639 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0648\u0647\u064a \u0627\u0644\u062d\u0627\u0644\u0629 \u0627\u0644\u062a\u064a \u064a\u0643\u0648\u0646 \u0641\u064a\u0647\u0627 \u062a\u0639\u0627\u0631\u0636 \u0628\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0629\u060c<\/span> \u0647\u0630\u0627 \u0627\u0644\u062a\u0639\u0627\u0631\u0636 \u0646\u0627\u0634\u0626 \u0639\u0646 \u062e\u0637\u0623 \u0641\u064a \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0641\u064a \u0625\u062d\u062f\u0649 \u0627\u0644\u062f\u0648\u0644\u062a\u064a\u0646 \u0623\u0648 \u0643\u0644\u062a\u064a\u0647\u0645\u0627\u060c \u0628\u0630\u0644\u0643 \u064a\u062c\u0648\u0632 \u0644\u0644\u0645\u0643\u0644\u0641 \u0627\u0644\u0644\u062c\u0648\u0621 \u0625\u0644\u0649 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u0631\u0627\u0636\u064a \u0627\u0644\u0628\u0633\u064a\u0637 \u0641\u064a \u062d\u0627\u0644\u0629 \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0623\u0648 \u0633\u0648\u0641 \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0645\u0643\u0644\u0641 \u062f\u0648\u0646 \u0645\u0631\u0627\u0639\u0627\u0629 \u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0629.[15]<\/p>\n

3- \u0643\u0645\u0627 \u062a\u0637\u0628\u0642 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u0631\u0627\u0636\u064a \u0623\u064a\u0636\u0627 \u0641\u064a \u062d\u0627\u0644\u0629 \u0648\u062c\u0648\u062f \u0627\u0632\u062f\u0648\u0627\u062c \u0636\u0631\u064a\u0628\u064a \u064a\u0646\u0627\u0642\u0636 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0629<\/span>\u060c \u0630\u0644\u0643 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u062d\u0644 \u0627\u0644\u0646\u0632\u0627\u0639 \u062a\u0646\u0637\u0648\u064a \u0639\u0644\u0649 \u0627\u0646\u062a\u0647\u0627\u0643 \u0645\u0628\u0627\u0634\u0631 \u0644\u0642\u0627\u0639\u062f\u0629 \u0648\u0627\u0631\u062f\u0629 \u0641\u064a \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0629\u060c \u0648\u0647\u0630\u0627 \u0645\u0627 \u064a\u0643\u0648\u0646 \u0639\u0644\u064a\u0647 \u0627\u0644\u062d\u0627\u0644 \u0641\u064a \u062d\u0627\u0644\u0629 \u0642\u064a\u0627\u0645 \u0625\u062d\u062f\u0649 \u0627\u0644\u062f\u0648\u0644\u062a\u064a\u0646 \u0628\u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0641\u0626\u0629 \u0645\u0639\u064a\u0646\u0629 \u0645\u0646 \u0627\u0644\u062f\u062e\u0644 \u0645\u0646\u062d\u062a \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0628\u0634\u0623\u0646\u0647\u0627 \u062d\u0642\u0627 \u062d\u0635\u0631\u064a\u0627 \u0641\u064a \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0623\u062e\u0631\u0649 \u062d\u062a\u0649 \u0648\u0644\u0648 \u0643\u0627\u0646\u062a \u0647\u0630\u0647 \u0627\u0644\u062f\u0648\u0644\u0629 \u0639\u0627\u062c\u0632\u0629 \u0639\u0646 \u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0628\u0633\u0628\u0628 \u062b\u063a\u0631\u0629 \u0641\u064a \u0642\u0648\u0627\u0646\u064a\u0646\u0647\u0627 \u0627\u0644\u0645\u062d\u0644\u064a\u0629.[16]<\/p>\n

\u0644\u0642\u062f \u0633\u0639\u062a \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0627\u0644\u0646\u0645\u0648\u0630\u062c\u064a\u0629 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0639\u0646 \u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0625\u0644\u0649 \u0648\u0636\u0639 \u062d\u0644\u0648\u0644 \u062c\u0630\u0631\u064a\u0629 \u0648\u062f\u064a\u0629 \u0645\u0646 \u0634\u0623\u0646\u0647\u0627 \u062a\u0633\u0648\u064a\u0629 \u0645\u0646\u0627\u0632\u0639\u0627\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0628\u0635\u0641\u0629 \u0639\u0627\u0645\u0629 \u0643\u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062f\u0648\u0644\u064a \u0648\u0627\u0644\u0645\u0646\u0627\u0641\u0633\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u0636\u0631\u0629 \u2026. \u0625\u0644\u0649 \u063a\u064a\u0631 \u0630\u0644\u0643 \u0645\u0646 \u0627\u0644\u0645\u0634\u0627\u0643\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c \u0648\u0625\u0644\u0649 \u062a\u0633\u0648\u064a\u0629 \u0645\u0646\u0627\u0632\u0639\u0627\u062a \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062f\u0648\u0644\u064a \u0628\u0635\u0641\u0629 \u062e\u0627\u0635\u0629\u060c \u0625\u0644\u0627 \u0623\u0646 \u0647\u0630\u0647 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0644\u0645 \u062a\u062f\u0639 \u0627\u0644\u0645\u062c\u0627\u0644 \u0645\u0641\u062a\u0648\u062d\u0627 \u0623\u0645\u0627\u0645 \u0627\u0644\u0645\u0643\u0644\u0641\u064a\u0646\u060c \u0628\u0644 \u0639\u0645\u0644\u062a \u0639\u0644\u0649 \u062a\u062d\u062f\u064a\u062f \u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0637\u0639\u0648\u0646 \u0627\u0644\u0648\u062f\u064a\u0629 \u0642\u0635\u062f \u062a\u062c\u0646\u0628 \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062f\u0648\u0644\u064a\u060c \u0641\u0642\u062f \u064a\u0644\u062c\u0623 \u0627\u0644\u0645\u0643\u0644\u0641 \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0645\u062f\u0627 \u0625\u0644\u0649 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u0631\u0627\u0636\u064a \u0642\u0635\u062f \u0639\u0631\u0642\u0644\u0629 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0639\u0644\u064a\u0647\u060c \u0645\u0639 \u0639\u0644\u0645\u0647 \u0628\u0645\u0634\u0631\u0648\u0639\u064a\u0629 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0641\u0631\u0636 \u0648\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629.[17]<\/p>\n

\u0627\u0644\u0641\u0631\u0639 \u0627\u0644\u062b\u0627\u0646\u064a: \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u0633\u0648\u064a\u0629 \u0627\u0644\u0648\u062f\u064a\u0629 \u0644\u0645\u0646\u0627\u0632\u0639\u0627\u062a \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062f\u0648\u0644\u064a<\/span><\/span><\/p>\n

\u0644\u0642\u062f \u062d\u062f\u062f\u062a \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0646\u0645\u0648\u0630\u062c\u064a\u0629 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u0633\u0648\u064a\u0629 \u0627\u0644\u0648\u062f\u064a\u0629 \u0627\u0646\u0637\u0644\u0627\u0642\u0627 \u0645\u0646 \u062a\u0642\u062f\u064a\u0645 \u0637\u0644\u0628 \u0627\u0644\u062a\u0633\u0648\u064a\u0629 \u0627\u0644\u0648\u062f\u064a\u0629 (\u0623\u0648\u0644\u0627)\u060c \u0648\u0635\u0648\u0644\u0627 \u0625\u0644\u0649 \u0627\u0644\u0641\u0635\u0644 \u0641\u064a\u0647 \u0648\u0625\u0635\u062f\u0627\u0631 \u0627\u0644\u0642\u0631\u0627\u0631(\u062b\u0627\u0646\u064a\u0627).<\/p>\n

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\u2013 \u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0635\u0629 \u0623\u0646 \u062a\u062a\u0648\u0627\u0635\u0644 \u0641\u064a\u0645\u0627 \u0628\u064a\u0646\u0647\u0627 \u0628\u0634\u0623\u0646 \u0627\u0644\u0641\u0635\u0644 \u0641\u064a \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u0631\u0627\u0636\u064a \u0628\u0640\u0623\u0643\u062b\u0631 \u0627\u0644\u0637\u0631\u0642 \u0645\u0631\u0648\u0646\u0629 \u0648\u0623\u0633\u0631\u0639\u0647\u0627\u060c \u0645\u0639 \u0636\u0631\u0648\u0631\u0629 \u062a\u0641\u0639\u064a\u0644 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0645\u0627\u062f\u0629 26 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0627\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u0645\u062e\u062a\u0635\u0629 \u0641\u064a \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633\u0647\u0627 \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631.<\/p>\n

\u2013 \u064a\u062a\u0639\u064a\u0646 \u0623\u0646 \u062a\u0633\u062a\u0646\u062f \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0627\u0644\u0631\u0627\u0645\u064a\u0629 \u0644\u0644\u0641\u0635\u0644 \u0641\u064a \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u0631\u0627\u0636\u064a \u0639\u0644\u0649 \u0645\u0628\u062f\u0623 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u0629\u060c \u0645\u0639 \u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0645\u0631\u0648\u0646\u0629 \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u062a\u0633\u064a\u064a\u0631 \u0639\u0645\u0644\u064a\u062a\u064a \u0627\u0644\u062a\u0634\u0627\u0648\u0631 \u0648\u0627\u0644\u0627\u062a\u0641\u0627\u0642 \u0628\u062f\u0644 \u0639\u0631\u0642\u0644\u062a\u0647\u0645\u0627 \u0628\u0634\u0631\u0648\u0637 \u0625\u062c\u0631\u0627\u0626\u064a\u0629 \u0645\u0639\u0642\u062f\u0629.<\/p>\n

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\u0627\u0644\u0645\u0637\u0644\u0628 \u0627\u0644\u062b\u0627\u0646\u064a: \u0627\u0644\u062a\u062d\u0643\u064a\u0645 \u0641\u064a \u0645\u0646\u0627\u0632\u0639\u0627\u062a \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062f\u0648\u0644\u064a<\/span><\/p>\n

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\u0627\u0644\u0641\u0631\u0639 \u0627\u0644\u0623\u0648\u0644: \u0627\u0645\u0643\u0627\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u0643\u064a\u0645 \u0641\u064a \u0645\u0646\u0627\u0632\u0639\u0627\u062a \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/span><\/p>\n

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\u062e\u0627\u062a\u0645\u0629<\/span><\/span><\/p>\n

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1 \u2013 \u0625\u0628\u0631\u0627\u0647\u064a\u0645 \u0639\u0628\u062f \u0627\u0644\u0639\u0632\u064a\u0632 \u0627\u0644\u0646\u062c\u0627\u0631 \u0640\u0640 \u0646\u062d\u0648 \u062a\u0641\u0639\u064a\u0644 \u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0644\u062a\u0633\u0648\u064a\u0629 \u0627\u0644\u0645\u0646\u0627\u0632\u0639\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0640\u0640 \u0627\u0644\u062f\u0627\u0631 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629 \u0640\u0640 \u0627\u0644\u0627\u0633\u0643\u0646\u062f\u0631\u064a\u0629 \u0640\u0640 2008 \u0640\u0640 \u062f\u0648\u0646 \u0637\u0628\u0639\u0629.<\/p>\n

2- \u0627\u0644\u0647\u0627\u062f\u064a \u062d\u0633\u064a\u0646 \u0640 \u0627\u0644\u0639\u0648\u0644\u0645\u0629 \u0648\u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0640 \u062f\u0627\u0631 \u0627\u0644\u0625\u0634\u0639\u0627\u0639 \u0628\u0627\u0644\u0625\u0633\u0643\u0646\u062f\u0631\u064a\u0629 \u0640 \u0645\u0635\u0631 \u0640 2002 \u0640 \u063702.<\/p>\n

3- \u062e\u0627\u0644\u062f \u0633\u0639\u062f \u0632\u063a\u0644\u0648\u0644 \u062d\u0644\u0645\u064a \u0640 \u062a\u0646\u0627\u0632\u0639 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0641\u064a \u0627\u0644\u0645\u062c\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0640 \u0645\u062c\u0644\u0633 \u0627\u0644\u0646\u0634\u0631 \u0627\u0644\u0639\u0644\u0645\u064a \u0640 \u0627\u0644\u0643\u0648\u064a\u062a \u0640 2007 \u0640 \u062f\u0648\u0646 \u0637\u0628\u0639\u0629.<\/p>\n

4- \u0631\u0645\u0636\u0627\u0646 \u0635\u062f\u064a\u0642 \u0640\u0640 \u062a\u0641\u0633\u064a\u0631 \u0648\u062a\u0637\u0628\u064a\u0642 \u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u062a\u062c\u0646\u0628 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0640\u0640 \u062f\u0627\u0631 \u0627\u0644\u0646\u0647\u0636\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0640\u0640 \u0627\u0644\u0642\u0627\u0647\u0631\u0629 \u0640\u0640 2007 \u0640 \u062f\u0648\u0646 \u0637\u0628\u0639\u0629.<\/p>\n

5- \u0637\u0627\u0647\u0631 \u0627\u0644\u062c\u0646\u0627\u0628\u064a \u0640 \u0639\u0644\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0640 \u0627\u0644\u0633\u0646\u0647\u0648\u0631\u064a \u0644\u0644\u0637\u0628\u0627\u0639\u0629 \u0648\u0627\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u0640 \u0627\u0644\u0639\u0631\u0627\u0642 \u0640 2011 \u0640\u0640 \u062f\u0648\u0646 \u0637\u0628\u0639\u0629.<\/p>\n

6- \u0634\u0631\u064a\u0641 \u0645\u0635\u0628\u0627\u062d \u0623\u0628\u0648 \u0643\u0631\u0634 \u0640\u0640 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0646\u0627\u0632\u0639\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0641\u064a \u0631\u0628\u0637 \u0648\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0640\u0640 \u0640\u0640 \u062f\u0627\u0631 \u0627\u0644\u0645\u0646\u0627\u0647\u062c \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u0640\u0640 \u0639\u0645\u0627\u0646 \u0640\u0640 2004 \u0640\u0640\u0640 \u06371.<\/p>\n

7- \u064a\u0648\u0646\u0633 \u0623\u062d\u0645\u062f \u0627\u0644\u0628\u0637\u0631\u064a\u0642 \u0640 \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0640 \u0627\u0644\u062f\u0627\u0631 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629 \u0640 \u0645\u0635\u0631 \u0640 1987 \u0640 \u062f\u0648\u0646 \u0637\u0628\u0639\u0629.<\/p>\n

8- \u0646\u0627\u0635\u0631 \u0645\u0631\u0627\u062f \u0640 \u0641\u0639\u0627\u0644\u064a\u0629 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0628\u064a\u0646 \u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u0648\u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0640 \u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u0637\u0628\u0648\u0639\u0627\u062a \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629 \u0640 \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u0640\u0640 2011 \u0640\u0640 \u062f\u0648\u0646 \u0637\u0628\u0639\u0629.<\/p>\n

\u0627\u0644\u0631\u0633\u0627\u0626\u0644 \u0648\u0627\u0644\u0645\u0630\u0643\u0631\u0627\u062a \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629:<\/p>\n

1- \u0631\u0627\u0628\u062d\u064a \u0644\u062e\u0636\u0631 \u0640\u0640 \u0627\u0644\u062a\u062f\u062e\u0644 \u0627\u0644\u062f\u0648\u0644\u064a \u0628\u064a\u0646 \u0627\u0644\u0634\u0631\u0639\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0648\u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u0633\u064a\u0627\u062f\u0629 \u0640\u0640 \u0623\u0637\u0631\u0648\u062d\u0629 \u0644\u0646\u064a\u0644 \u062f\u0631\u062c\u0629 \u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0627\u0645 \u0640\u0640 \u062c\u0627\u0645\u0639\u0629 \u0623\u0628\u064a \u0628\u0643\u0631 \u0628\u0644\u0642\u0627\u064a\u062f \u0640\u0640 \u062a\u0644\u0645\u0633\u0627\u0646 \u0640\u0640 2014\/2015 .<\/p>\n

\u0627\u0644\u0645\u0642\u0627\u0644\u0627\u062a \u0648\u0627\u0644\u0645\u062c\u0644\u0627\u062a:<\/p>\n

1- \u0625\u0628\u0631\u0627\u0647\u064a\u0645 \u0623\u062d\u0645\u062f \u0627\u0644\u0646\u062c\u0627\u0631 \u0640\u0640 \u0627\u0644\u062a\u062d\u0643\u064a\u0645 \u0641\u064a \u0627\u0644\u0645\u062c\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0640\u0640 \u0627\u0644\u0645\u0624\u062a\u0645\u0631 \u0627\u0644\u0639\u0644\u0645\u064a \u0627\u0644\u062b\u0627\u0646\u064a \u201c\u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u201d \u0640\u0640 \u0627\u0644\u0645\u0646\u0639\u0642\u062f \u0628\u062a\u0627\u0631\u064a\u062e 29\u064830 \u0623\u0641\u0631\u064a\u0644 2015 \u0640\u0640 \u0643\u0644\u064a\u0629 \u0627\u0644\u062d\u0642\u0648\u0642 \u0628\u062c\u0627\u0645\u0639\u0629 \u0637\u0646\u0637\u0627 \u0640\u0640 \u0645\u0635\u0631.<\/p>\n

2- \u0627\u0628\u0631\u0627\u0647\u064a\u0645 \u0639\u0628\u062f \u0627\u0644\u0639\u0632\u064a\u0632 \u0627\u0644\u0646\u062c\u0627\u0631 \u0640\u0640 \u062a\u0623\u0645\u0644\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0644\u0644\u0646\u0638\u0631 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0632\u0639\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0640\u0640 \u0645\u062c\u0644\u0629 \u0645\u0635\u0631 \u0627\u0644\u0645\u0639\u0627\u0635\u0631\u0629 \u0640\u0640 \u0627\u0644\u0639\u062f\u062f 504 \u0640\u0640 \u0623\u0643\u062a\u0648\u0628\u0631 2011.<\/p>\n

3- \u0639\u0628\u062f \u0627\u0644\u062d\u0643\u064a\u0645 \u0639\u0637\u0627 \u0625\u0628\u0631\u0627\u0647\u064a\u0645 \u0640\u0640 \u0627\u0644\u062a\u062d\u0643\u064a\u0645 \u0648\u0627\u0644\u0645\u0646\u0627\u0632\u0639\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0640\u0640 \u0645\u062c\u0644\u0629 \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0640\u0640 \u0627\u0644\u0639\u062f\u062f 77 \u0640\u0640 \u0641\u064a\u0641\u0631\u064a 2001.<\/p>\n

4- \u0639\u0632\u0648\u0632 \u0639\u0644\u064a\u060c \u0627\u0644\u0639\u0627\u0637\u0641 \u0639\u0628\u062f \u0627\u0644\u0642\u0627\u062f\u0631 \u0640 \u0625\u0634\u0643\u0627\u0644\u064a\u0629 \u062c\u0628\u0627\u064a\u0629 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0640 \u0645\u062f\u0627\u062e\u0644\u0629 \u0641\u064a \u0625\u0637\u0627\u0631 \u0627\u0644\u0645\u0644\u062a\u0642\u0649 \u0627\u0644\u062f\u0648\u0644\u064a \u062d\u0648\u0644 \u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0645\u0639\u0631\u0641\u0629 \u0640 \u062f\u0648\u0646 \u062a\u0627\u0631\u064a\u062e \u0640 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0634\u0644\u0641.<\/p>\n

5- \u0640\u0633\u0627\u0644\u0645 \u0627\u0644\u0634\u0648\u0627\u0628\u0643\u0629 \u2013 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0648\u0637\u0631\u0627\u0626\u0642 \u062a\u062c\u0646\u0628\u0647 \u0645\u0639 \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0645\u0642\u0627\u0631\u0646\u0629 \u2013 \u0645\u062c\u0644\u0629 \u062c\u0627\u0645\u0639\u0629 \u062f\u0645\u0634\u0642 \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u2013 \u0627\u0644\u0645\u062c\u0644\u062f 21 \u2013 \u0627\u0644\u0639\u062f\u062f 02 \u2013 \u0633\u0648\u0631\u064a\u0627 \u2013 2005.<\/p>\n

\u0627\u0644\u0646\u0635\u0648\u0635 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629:<\/span><\/p>\n

1- \u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u062d\u0643\u064a\u0645 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u0645\u0639\u0631\u0648\u0641\u0629 \u0623\u064a\u0636\u0627 \u0628\u0627\u0633\u0645 \u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0646\u064a\u0648\u064a\u0648\u0631\u0643 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0645\u0624\u062a\u0645\u0631 \u0627\u0644\u062f\u0628\u0644\u0648\u0645\u0627\u0633\u064a \u0644\u0644\u0623\u0645\u0645 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0641\u064a 10 \u064a\u0648\u0646\u064a\u0648 1958 \u0648\u062f\u062e\u0644\u062a \u062d\u064a\u0632 \u0627\u0644\u0646\u0641\u0627\u0630 \u0641\u064a 7 \u064a\u0648\u0646\u064a\u0648 1959.<\/p>\n

\u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629:<\/p>\n

1-Abderrahmane Raouya\u0640\u0640 Relations fiscales internationales \u0640\u0640 L\u2019 Algerie et les conventions fiscales \u0640\u0640\u0640 internationales, bulletin des services fiscauxn\u00b020,Alger\u0640\u0640 print,juin 2000.<\/p>\n

2- Ahmed Sadoudi \u2013 La R\u00e9forme Fiscale \u2013 annale de l\u2019I.E.D.F \u2013 Kol\u00e9a \u2013 Alg\u00e9rie \u2013 ANEP \u2013 1995.<\/p>\n

3- Jean Lamarque \u0640\u0640 contentieux fiscal \u0640\u0640 r\u00e9pertoire du contentieux administratif \u0640\u0640 Dalloz \u0640\u0640 paris.<\/p>\n

\u0627\u0644\u0645\u0648\u0627\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629:<\/span><\/p>\n

1- http:\/\/arab-ency.com\/law\/detail\/164542<\/p>\n

\u0641\u0627\u0637\u0645\u0629 \u0627\u0644\u0632\u0647\u0631\u0627\u0621\u060c \u062e\u0636\u0631\u0627\u0648\u064a \u0627\u0644\u0647\u0627\u062f\u064a \u0640\u0640 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u062a\u0635\u0641\u062d 13 \u0646\u0648\u0641\u0645\u0628\u0631 2017\u0645.<\/p>\n

[1]- \u0640\u0633\u0627\u0644\u0645 \u0627\u0644\u0634\u0648\u0627\u0628\u0643\u0629 \u2013 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0648\u0637\u0631\u0627\u0626\u0642 \u062a\u062c\u0646\u0628\u0647 \u0645\u0639 \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0645\u0642\u0627\u0631\u0646\u0629 \u2013 \u0645\u062c\u0644\u0629 \u062c\u0627\u0645\u0639\u0629 \u062f\u0645\u0634\u0642 \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u2013 \u0627\u0644\u0645\u062c\u0644\u062f 21 \u2013 \u0627\u0644\u0639\u062f\u062f 02 \u2013 \u0633\u0648\u0631\u064a\u0627 \u2013 2005. \u0640 \u0635 64.<\/p>\n

[2] \u2013 \u0631\u0627\u0628\u062d\u064a \u0644\u062e\u0636\u0631 \u0640\u0640 \u0627\u0644\u062a\u062f\u062e\u0644 \u0627\u0644\u062f\u0648\u0644\u064a \u0628\u064a\u0646 \u0627\u0644\u0634\u0631\u0639\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0648\u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u0633\u064a\u0627\u062f\u0629 \u0640\u0640 \u0623\u0637\u0631\u0648\u062d\u0629 \u0644\u0646\u064a\u0644 \u062f\u0631\u062c\u0629 \u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0627\u0645 \u0640\u0640 \u062c\u0627\u0645\u0639\u0629 \u0623\u0628\u064a \u0628\u0643\u0631 \u0628\u0644\u0642\u0627\u064a\u062f \u0640\u0640 \u062a\u0644\u0645\u0633\u0627\u0646 \u0640\u0640 2014\/2015 \u0640\u0640 \u0635 201<\/p>\n

[3]- \u064a\u0648\u0646\u0633 \u0623\u062d\u0645\u062f \u0627\u0644\u0628\u0637\u0631\u064a\u0642 \u0640 \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0640 \u062f\u0637 \u0640 \u0627\u0644\u062f\u0627\u0631 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629 \u0640 \u0645\u0635\u0631 \u0640 1987 \u0640 \u0635 212 \u0648 213.<\/p>\n

[4]- \u0637\u0627\u0647\u0631 \u0627\u0644\u062c\u0646\u0627\u0628\u064a \u0640 \u0639\u0644\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0640 \u062f\u0637 \u0640 \u0627\u0644\u0633\u0646\u0647\u0648\u0631\u064a \u0644\u0644\u0637\u0628\u0627\u0639\u0629 \u0648\u0627\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u0640 \u0627\u0644\u0639\u0631\u0627\u0642 \u0640 2011 \u0640 \u0635 189.<\/p>\n

[5]- \u0633\u0627\u0644\u0645 \u0627\u0644\u0634\u0648\u0627\u0628\u0643\u0629 \u0640 \u0645\u0631\u062c\u0639 \u0633\u0627\u0628\u0642 \u0640 \u0635 62.<\/p>\n

[6]- \u062e\u0627\u0644\u062f \u0633\u0639\u062f \u0632\u063a\u0644\u0648\u0644 \u062d\u0644\u0645\u064a \u0640 \u062a\u0646\u0627\u0632\u0639 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0641\u064a \u0627\u0644\u0645\u062c\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0640 \u062f.\u0637 \u0640 \u0645\u062c\u0644\u0633 \u0627\u0644\u0646\u0634\u0631 \u0627\u0644\u0639\u0644\u0645\u064a \u0640 \u0627\u0644\u0643\u0648\u064a\u062a \u0640 2007 \u0640 \u0635 05.<\/p>\n

[7]- \u0627\u0644\u0647\u0627\u062f\u064a \u062d\u0633\u064a\u0646 \u0640 \u0627\u0644\u0639\u0648\u0644\u0645\u0629 \u0648\u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0640 \u063702 \u0640 \u062f\u0627\u0631 \u0627\u0644\u0625\u0634\u0639\u0627\u0639 \u0628\u0627\u0644\u0625\u0633\u0643\u0646\u062f\u0631\u064a\u0629 \u0640 \u0645\u0635\u0631 \u0640 2002 \u0640 \u063517.<\/p>\n

[8]- \u0639\u0632\u0648\u0632 \u0639\u0644\u064a \u060c \u0627\u0644\u0639\u0627\u0637\u0641 \u0639\u0628\u062f \u0627\u0644\u0642\u0627\u062f\u0631 \u0640 \u0625\u0634\u0643\u0627\u0644\u064a\u0629 \u062c\u0628\u0627\u064a\u0629 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0640 \u0645\u062f\u0627\u062e\u0644\u0629 \u0641\u064a \u0625\u0637\u0627\u0631 \u0627\u0644\u0645\u0644\u062a\u0642\u0649 \u0627\u0644\u062f\u0648\u0644\u064a \u062d\u0648\u0644 \u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0645\u0639\u0631\u0641\u0629 \u0640 \u062f\u0648\u0646 \u062a\u0627\u0631\u064a\u062e \u0640 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0634\u0644\u0641 \u0640 \u0635 03.<\/p>\n

[9]- \u0639\u0632\u0648\u0632 \u0639\u0644\u064a \u060c \u0627\u0644\u0639\u0627\u0637\u0641 \u0639\u0628\u062f \u0627\u0644\u0642\u0627\u062f\u0631 \u0640 \u0645\u0631\u062c\u0639 \u0633\u0627\u0628\u0642 \u0640 \u0635 04<\/p>\n

[10]- \u0646\u0627\u0635\u0631 \u0645\u0631\u0627\u062f \u0640 \u0641\u0639\u0627\u0644\u064a\u0629 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0628\u064a\u0646 \u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u0648\u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0640\u0640 \u062f\u0637 \u0640 \u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u0637\u0628\u0648\u0639\u0627\u062a \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629 \u0640 \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u0640\u0640 2011 \u0640\u0640 128<\/p>\n

[11]- Ahmed Sadoudi \u2013 La R\u00e9forme Fiscale \u2013 annale de l\u2019I.E.D.F \u2013 Kol\u00e9a \u2013 Alg\u00e9rie \u2013 ANEP \u2013 1995 \u2013 P 90.<\/p>\n

[12]- http:\/\/arab-ency.com\/law\/detail\/164542 \u0641\u0627\u0637\u0645\u0629 \u0627\u0644\u0632\u0647\u0631\u0627\u0621\u060c \u062e\u0636\u0631\u0627\u0648\u064a \u0627\u0644\u0647\u0627\u062f\u064a \u0640\u0640 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u062a\u0635\u0641\u062d 13 \u0646\u0648\u0641\u0645\u0628\u0631 2017\u0645.<\/p>\n

[13]- \u0625\u0628\u0631\u0627\u0647\u064a\u0645 \u0639\u0628\u062f \u0627\u0644\u0639\u0632\u064a\u0632 \u0627\u0644\u0646\u062c\u0627\u0631 \u0640\u0640 \u0646\u062d\u0648 \u062a\u0641\u0639\u064a\u0644 \u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0644\u062a\u0633\u0648\u064a\u0629 \u0627\u0644\u0645\u0646\u0627\u0632\u0639\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0640\u0640 \u062f.\u0637 \u0640\u0640 \u0627\u0644\u062f\u0627\u0631 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629 \u0640\u0640 \u0627\u0644\u0627\u0633\u0643\u0646\u062f\u0631\u064a\u0629 \u0640\u0640 2008 \u0640\u0640 \u0635 63\u060c 64.<\/p>\n

[14]- \u0634\u0631\u064a\u0641 \u0645\u0635\u0628\u0627\u062d \u0623\u0628\u0648 \u0643\u0631\u0634 \u0640\u0640 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0646\u0627\u0632\u0639\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0641\u064a \u0631\u0628\u0637 \u0648\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0640\u0640 \u06371 \u0640\u0640 \u062f\u0627\u0631 \u0627\u0644\u0645\u0646\u0627\u0647\u062c \u0644\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u0640\u0640 \u0639\u0645\u0627\u0646 \u0640\u0640 2004 \u0640\u0640 \u0635 63<\/p>\n

[15] \u2013 \u0627\u0644\u0645\u0627\u062f\u0629 25 \u0645\u0646 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0627\u0644\u0646\u0645\u0648\u0630\u062c\u064a\u0629 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0639\u0646 \u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0648\u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0642\u0636\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a.<\/p>\n

[16] \u2013 \u0634\u0631\u064a\u0641 \u0645\u0635\u0628\u0627\u062d \u0623\u0628\u0648 \u0643\u0631\u0634 \u0640\u0640 \u0645\u0631\u062c\u0639 \u0633\u0627\u0628\u0642 \u0640\u0640 \u0635 71\u060c 72.<\/p>\n

[17]- \u0627\u0644\u0645\u0631\u062c\u0639 \u0633\u0627\u0628\u0642 \u0640\u0640 \u0635 74.<\/p>\n

[18]- Abderrahmane Raouya\u0640\u0640 Relations fiscales internationales \u0640\u0640 L\u2019 Alg\u00e9rie et les conventions fiscales \u0640\u0640\u0640 internationales, bulletin des services fiscauxn\u00b020,Alger\u0640\u0640 prient, juin 2000 \u0640\u0640 p61.<\/p>\n

[19]- Jean Lamarque \u0640\u0640 contentieux fiscal \u0640\u0640 r\u00e9pertoire du contentieux administratif \u0640\u0640 Dalloz \u0640\u0640 paris \u0640\u0640 p03<\/p>\n

[20]- \u0627\u0644\u0645\u0627\u062f\u0629 09 \u0645\u0646 \u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0640\u0640 \u0645\u0631\u062c\u0639 \u0633\u0627\u0628\u0642.<\/p>\n

[21]- \u0625\u0628\u0631\u0627\u0647\u064a\u0645 \u0623\u062d\u0645\u062f \u0627\u0644\u0646\u062c\u0627\u0631 \u0640\u0640 \u0627\u0644\u062a\u062d\u0643\u064a\u0645 \u0641\u064a \u0627\u0644\u0645\u062c\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0640\u0640 \u0627\u0644\u0645\u0624\u062a\u0645\u0631 \u0627\u0644\u0639\u0644\u0645\u064a \u0627\u0644\u062b\u0627\u0646\u064a \u201c\u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u201d \u0640\u0640 \u0627\u0644\u0645\u0646\u0639\u0642\u062f \u0628\u062a\u0627\u0631\u064a\u062e 29\u064830 \u0623\u0641\u0631\u064a\u0644 2015 \u0640\u0640 \u0643\u0644\u064a\u0629 \u0627\u0644\u062d\u0642\u0648\u0642 \u0628\u062c\u0627\u0645\u0639\u0629 \u0637\u0646\u0637\u0627 \u0640\u0640 \u0645\u0635\u0631 \u0640\u0640 \u0635 6.<\/p>\n

[22]- \u0639\u0628\u062f \u0627\u0644\u062d\u0643\u064a\u0645 \u0639\u0637\u0627 \u0625\u0628\u0631\u0627\u0647\u064a\u0645 \u0640\u0640 \u0627\u0644\u062a\u062d\u0643\u064a\u0645 \u0648\u0627\u0644\u0645\u0646\u0627\u0632\u0639\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0640\u0640 \u0645\u062c\u0644\u0629 \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0640\u0640 \u0627\u0644\u0639\u062f\u062f 77 \u0640\u0640 \u0641\u064a\u0641\u0631\u064a 2001 \u0640\u0640 \u0635 173.<\/p>\n

[23] \u2013 \u0627\u0628\u0631\u0627\u0647\u064a\u0645 \u0623\u062d\u0645\u062f \u0627\u0644\u0646\u062c\u0627\u0631 \u0640\u0640 \u0645\u0631\u062c\u0639 \u0633\u0627\u0628\u0642 \u0640\u0640 \u0635 28<\/p>\n

[24]- \u0631\u0645\u0636\u0627\u0646 \u0635\u062f\u064a\u0642 \u0640\u0640 \u062a\u0641\u0633\u064a\u0631 \u0648\u062a\u0637\u0628\u064a\u0642 \u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u062a\u062c\u0646\u0628 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0640\u0640 \u062f\u0627\u0631 \u0627\u0644\u0646\u0647\u0636\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0640\u0640 \u0627\u0644\u0642\u0627\u0647\u0631\u0629 \u0640\u0640 2007 \u0640\u0640 \u063508.<\/p>\n

[25]- \u0627\u0628\u0631\u0627\u0647\u064a\u0645 \u0639\u0628\u062f \u0627\u0644\u0639\u0632\u064a\u0632 \u0627\u0644\u0646\u062c\u0627\u0631 \u0640\u0640 \u0627\u0644\u062a\u062d\u0643\u064a\u0645 \u0641\u064a \u0627\u0644\u0645\u062c\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0640\u0640 \u0645\u0631\u062c\u0639 \u0633\u0627\u0628\u0642 \u0640\u0640 \u0635 45.<\/p>\n

[26]- \u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u062d\u0643\u064a\u0645 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u0645\u0639\u0631\u0648\u0641\u0629 \u0623\u064a\u0636\u0627 \u0628\u0627\u0633\u0645 \u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0646\u064a\u0648\u064a\u0648\u0631\u0643 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0645\u0624\u062a\u0645\u0631 \u0627\u0644\u062f\u0628\u0644\u0648\u0645\u0627\u0633\u064a \u0644\u0644\u0623\u0645\u0645 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0641\u064a 10 \u064a\u0648\u0646\u064a\u0648 1958 \u0648\u062f\u062e\u0644\u062a \u062d\u064a\u0632 \u0627\u0644\u0646\u0641\u0627\u0630 \u0641\u064a 7 \u064a\u0648\u0646\u064a\u0648 1959.<\/p>\n

\u0625\u0639\u0627\u062f\u0629 \u0646\u0634\u0631 \u0628\u0648\u0627\u0633\u0637\u0629 \u0645\u062d\u0627\u0645\u0627\u0629 \u0646\u062a<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

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