{"id":173317,"date":"2020-03-21T16:57:04","date_gmt":"2020-03-21T13:57:04","guid":{"rendered":"https:\/\/www.mohamah.net\/law\/?p=173317"},"modified":"2020-03-21T16:57:04","modified_gmt":"2020-03-21T13:57:04","slug":"%d8%a8%d8%ad%d8%ab-%d8%b9%d9%86-%d8%a7%d9%84%d9%85%d8%b1%d8%af%d9%88%d8%af-%d8%a7%d9%84%d8%b3%d9%84%d8%a8%d9%8a-%d9%84%d9%88%d8%ac%d9%88%d8%af-%d8%a7%d9%84%d8%ac%d9%86%d8%a7%d8%aa-%d8%a7%d9%84%d8%b6","status":"publish","type":"post","link":"https:\/\/www.mohamah.net\/law\/%d8%a8%d8%ad%d8%ab-%d8%b9%d9%86-%d8%a7%d9%84%d9%85%d8%b1%d8%af%d9%88%d8%af-%d8%a7%d9%84%d8%b3%d9%84%d8%a8%d9%8a-%d9%84%d9%88%d8%ac%d9%88%d8%af-%d8%a7%d9%84%d8%ac%d9%86%d8%a7%d8%aa-%d8%a7%d9%84%d8%b6\/","title":{"rendered":"\u0628\u062d\u062b \u0639\u0646 \u0627\u0644\u0645\u0631\u062f\u0648\u062f \u0627\u0644\u0633\u0644\u0628\u064a \u0644\u0648\u062c\u0648\u062f \u0627\u0644\u062c\u0646\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0637\u0631\u0642 \u0627\u0644\u062d\u062f \u0645\u0646\u0647\u0627"},"content":{"rendered":"

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\n\u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0625\u0635\u062f\u0627\u0631 \u0647\u0630\u0647 \u0627\u0644\u0642\u0648\u0627\u0626\u0645\u060c \u0639\u0645\u0644\u062a \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 \u0639\u0644\u0649 \u0627\u0635\u062f\u0627\u0631 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a \u062a\u0647\u062f\u0641 \u0644\u0644\u062d\u062f \u0645\u0646 \u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u062c\u0646\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648 \u062f\u0641\u0639\u0647\u0627 \u0644\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0627\u0644\u062f\u0648\u0644\u064a \u0648\u0641\u0642 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u064a \u062a\u0645 \u0648\u0636\u0639\u0647\u0627 \u0645\u0646 \u0637\u0631\u0641 \u0647\u0630\u0647 \u0644\u0645\u0646\u0638\u0645\u0629\u060c \u0648 \u0647\u064a \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u062a\u0647\u062f\u0641 \u0628\u0627\u0644\u0623\u0633\u0627\u0633 \u0625\u0644\u0649 \u0639\u0632\u0644 \u0647\u0630\u0647 \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u062a\u064a \u062a\u0645 \u062a\u0635\u0646\u064a\u0641\u0647\u0627 \u0643\u062c\u0646\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0639\u0646 \u0628\u0642\u064a\u0629 \u062f\u0648\u0644 \u0627\u0644\u0639\u0627\u0644\u0645.[5]<\/span><\/p>\n

\u0627\u0644\u0641\u0642\u0631\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 : \u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u062d\u062f \u0645\u0646 \u062a\u0646\u0627\u0645\u064a \u0638\u0627\u0647\u0631\u0629 \u0627\u0644\u062c\u0646\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/span>
\n\u0628\u0639\u062f \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u064a \u0645\u0646 \u062e\u0644\u0627\u0644\u0647\u0627 \u064a\u0645\u0643\u0646 \u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u062a\u064a \u062a\u0639\u062a\u0628\u0631 \u062c\u0646\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648 \u062a\u0645\u064a\u064a\u0632\u0647\u0627 \u0639\u0646 \u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u062a\u064a \u062a\u0637\u0628\u0642 \u0633\u064a\u0627\u0633\u0627\u062a \u062c\u0628\u0627\u0626\u064a\u0629 \u063a\u064a\u0631 \u0636\u0627\u0631\u0629\u060c \u0639\u0645\u0644\u062a \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 \u0639\u0644\u0649 \u0627\u062a\u062e\u0627\u0630 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0627\u062c\u0631\u0627\u0621\u0627\u062a \u0628\u0647\u062f\u0641 \u062f\u0641\u0639 \u0647\u0630\u0647 \u0627\u0644\u062f\u0648\u0644 \u0644\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0648 \u0627\u0644\u0627\u0646\u062e\u0631\u0627\u0637 \u0641\u064a \u0622\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0627\u0644\u062f\u0648\u0644\u064a\u060c \u062d\u064a\u062b \u064a\u0645\u0643\u0646 \u0644\u0644\u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u062a\u064a \u062a\u0645 \u062a\u0635\u0646\u064a\u0641\u0647\u0627 \u0643\u062c\u0646\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0623\u0646 \u062a\u0646\u062f\u0645\u062c \u0641\u064a \u0627\u0644\u0645\u0646\u0638\u0648\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0645\u0646 \u062c\u062f\u064a\u062f \u0648 \u062a\u062e\u0631\u062c \u0645\u0646 \u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062c\u0646\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648 \u062a\u0635\u0646\u0641 \u0636\u0645\u0646 \u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0645\u062a\u0639\u0627\u0648\u0646\u0629 \u062c\u0628\u0627\u0626\u064a\u0627.<\/span><\/p>\n

\u0648 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0627\u0637\u0627\u0631 \u0623\u0635\u062f\u0631\u062a \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 \u0633\u0646\u0629 1998\u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a\u060c \u062a\u0647\u062f\u0641 \u0645\u0646 \u062e\u0644\u0627\u0644\u0647\u0627 \u0625\u0644\u0649 \u0639\u0632\u0644 \u0647\u0630\u0647 \u0627\u0644\u062f\u0648\u0644 \u0648 \u062f\u0641\u0639\u0647\u0627 \u062a\u062d\u062a \u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u0636\u063a\u0637 \u0644\u062a\u063a\u064a\u064a\u0631 \u0633\u064a\u0627\u0633\u0627\u062a\u0647\u0627 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0627\u0644\u062a\u0641\u0636\u064a\u0644\u064a\u0629 \u0648 \u0627\u0644\u0627\u0646\u062e\u0631\u0627\u0637 \u0641\u064a \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0645\u062d\u0627\u0631\u0628\u0629 \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062f\u0648\u0644\u064a \u0648 \u062a\u0628\u064a\u064a\u0636 \u0627\u0644\u0623\u0645\u0648\u0627\u0644.[6]<\/span><\/p>\n

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

\u0623\u0648\u0644\u0627: \u0627\u0644\u062a\u0640\u0640\u062f\u0627\u0628\u064a\u0631 \u0627\u0644\u0640\u0640\u0631\u062f\u0639\u064a\u0640\u0640\u0629<\/span><\/strong>
\n\u0645\u0646 \u0623\u062c\u0644 \u0639\u0632\u0644 \u0648 \u0625\u0642\u0635\u0627\u0621 \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u062a\u0635\u0646\u064a\u0641\u0647\u0627 \u0643\u062c\u0646\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629\u060c \u0639\u0645\u0644 \u062a\u0642\u0631\u064a\u0631 \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 \u0639\u0644\u0649 \u0627\u062a\u062e\u0627\u0630 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0645\u0646 \u0623\u062c\u0644 \u0645\u062d\u0627\u0631\u0628\u062a\u0647\u0627 \u0648 \u062a\u0642\u0644\u064a\u0635 \u0622\u062b\u0627\u0631\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0639\u0627\u0644\u0645\u064a.<\/span><\/p>\n

\u0641\u0641\u064a \u0645\u0631\u062d\u0644\u0629 \u0623\u0648\u0644\u0649 \u064a\u0646\u0628\u063a\u064a \u0639\u0644\u0649 \u0627\u0644\u062f\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u0635\u0646\u0641\u0629 \u0643\u062c\u0646\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0627\u0645\u062a\u0646\u0627\u0639 \u0639\u0646 \u0625\u0642\u0627\u0645\u0629 \u0639\u0644\u0627\u0642\u0627\u062a \u062c\u0628\u0627\u0626\u064a\u0629 \u0645\u0639 \u0627\u0644\u062c\u0646\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u062d\u064a\u062b \u062a\u0642\u062a\u0631\u062d \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\u060c \u0641\u0633\u062e \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0631\u0628\u0637 \u0628\u064a\u0646 \u0627\u0644\u062f\u0648\u0644 \u0648 \u0627\u0644\u062c\u0646\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648 \u0639\u062f\u0645 \u0625\u0628\u0631\u0627\u0645 \u0623\u064a\u0629 \u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u062c\u0628\u0627\u0626\u064a\u0629 \u062c\u062f\u064a\u062f\u0629 \u0645\u0639\u0647\u0627.[7]<\/span><\/p>\n

\u0648 \u064a\u0647\u062f\u0641 \u0647\u0630\u0627 \u0627\u0644\u0625\u062c\u0631\u0627\u0621 \u0625\u0644\u0649 \u0627\u0628\u0639\u0627\u062f \u0627\u0644\u062c\u0646\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0628\u0634\u0643\u0644 \u0643\u0627\u0645\u0644 \u0645\u0646 \u0627\u0644\u0639\u0644\u0627\u0642\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c \u0648 \u0647\u0648 \u0625\u062c\u0631\u0627\u0621 \u0644\u0627\u0642\u0649 \u0627\u0646\u062a\u0642\u0627\u062f\u0627\u062a \u0639\u062f\u064a\u062f\u0629\u060c \u0628\u0627\u0644\u0646\u0638\u0631 \u0644\u0644\u0627\u0646\u0639\u0643\u0627\u0633\u0627\u062a \u0627\u0644\u062f\u0628\u0644\u0648\u0645\u0627\u0633\u064a\u0629 \u0648 \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629 \u0644\u0647 \u0639\u0644\u0649 \u0627\u0644\u0639\u0644\u0627\u0642\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c[8]\u0643\u0645\u0627 \u0623\u0646 \u0642\u0637\u0639 \u0627\u0644\u062d\u0648\u0627\u0631 \u0645\u0639 \u0647\u0630\u0647 \u0627\u0644\u062f\u0648\u0644 \u0644\u0627 \u064a\u0633\u0627\u0639\u062f \u0639\u0644\u0649 \u0625\u064a\u062c\u0627\u062f \u062d\u0644\u0648\u0644 \u0645\u0646\u0627\u0633\u0628\u0629 \u0644\u0625\u0634\u0643\u0627\u0644\u064a\u0629 \u0627\u0644\u062c\u0646\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u0628\u0644 \u064a\u062a\u0639\u062f\u0649 \u0627\u0644\u0623\u0645\u0631 \u0630\u0644\u0643 \u0644\u064a\u0635\u0628\u062d \u0644\u0647\u0630\u0627 \u0627\u0644\u0625\u062c\u0631\u0627\u0621 \u0645\u0641\u0639\u0648\u0644 \u0639\u0643\u0633\u064a\u060c \u062d\u064a\u062b \u0633\u064a\u0632\u064a\u062f \u0645\u0646 \u0625\u0642\u0628\u0627\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0639\u0644\u0649 \u0627\u0644\u062c\u0646\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u0631\u063a\u0628\u0629 \u0641\u064a \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0627\u0646\u0642\u0637\u0627\u0639 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0630\u064a \u0643\u0627\u0646 \u064a\u062a\u0645 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0645\u0628\u0631\u0645\u0629 \u0648\u0644\u0648 \u0628\u0634\u0643\u0644 \u0631\u0645\u0632\u064a \u0628\u064a\u0646 \u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0648 \u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u0627\u0633\u062a\u0642\u0628\u0627\u0644.<\/span><\/p>\n

\u0648\u0645\u0646 \u062c\u0647\u0629 \u062b\u0627\u0646\u064a\u0629\u060c \u0641\u0625\u0646 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u064a\u062f\u0639\u0648 \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u062a\u064a \u062a\u0631\u062a\u0628\u0637 \u0628\u0639\u0644\u0627\u0642\u0627\u062a \u062e\u0627\u0635\u0629 \u0633\u064a\u0627\u0633\u064a\u0629 \u0623\u0648 \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0623\u0648 \u063a\u064a\u0631\u0647\u0627 \u0645\u0639 \u062f\u0648\u0644 \u0645\u0635\u0646\u0641\u0629 \u0643\u062c\u0646\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629\u060c \u0623\u0646 \u062a\u0639\u0645\u0644 \u0639\u0644\u0649 \u0623\u0646 \u0644\u0627 \u062a\u0633\u0627\u0647\u0645 \u0647\u0630\u0647 \u0627\u0644\u0639\u0644\u0627\u0642\u0627\u062a \u0641\u064a \u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u0645\u0646\u0627\u0641\u0633\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0636\u0627\u0631\u0629\u060c[9] \u0648 \u064a\u0642\u0635\u062f \u0628\u0647\u0630\u0627 \u0627\u0644\u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u062a\u064a \u0644\u062f\u064a\u0647\u0627 \u062d\u062f\u0648\u062f \u062a\u0631\u0627\u0628\u064a\u0629 \u0645\u0639 \u062f\u0648\u0644\u0629 \u0623\u0648 \u062f\u0648\u0644 \u0645\u0635\u0646\u0641\u0629 \u0643\u062c\u0646\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.<\/span><\/p>\n

\u0643\u0645\u0627 \u0647\u0645\u062a \u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0645 \u0625\u0635\u062f\u0627\u0631\u0647\u0627 \u0644\u0645\u062d\u0627\u0631\u0628\u0629 \u0627\u0644\u062c\u0646\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0623\u062e\u0631\u0649\u060c \u0623\u0628\u0631\u0632\u0647\u0627 :<\/span><\/p>\n

\u0627\u0644\u062a\u0642\u0644\u064a\u0635 \u0645\u0646 \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0644\u062f\u062e\u0648\u0644 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629\u061b<\/span><\/strong>
\n\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u0645 \u0641\u0648\u0642 \u062a\u0631\u0627\u0628\u0647\u0627\u061b <\/span>\u0645\u0644\u0627\u0626\u0645\u0629 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0644\u0647\u0630\u0647 \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0641\u064a \u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0648\u0644\u0648\u062c \u0644\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0628\u0646\u0643\u064a\u0629 \u0645\u0639 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u062c\u0627\u0644.[10]<\/span><\/p>\n

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

\u0648 \u062a\u0633\u0627\u0639\u062f \u0647\u0630\u0647 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0623\u062e\u0631\u0649 \u0639\u0644\u0649 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u062a\u062f\u0627\u0628\u064a\u0631 \u0627\u0644\u0631\u062f\u0639\u064a\u0629 \u0636\u062f \u0627\u0644\u062c\u0646\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0645\u0646 \u0623\u062c\u0644 \u0639\u0632\u0644\u0647\u0627 \u0648 \u0627\u0644\u062d\u062f \u0645\u0646 \u0623\u0636\u0631\u0627\u0631\u0647\u0627\u060c \u0648 \u0647\u064a \u0644\u0627\u0626\u062d\u0629 \u0644\u064a\u0633\u062a \u062f\u0627\u0626\u0645\u0629\u060c \u062d\u064a\u062b \u064a\u0639\u0645\u0644 \u0627\u0644\u0645\u0646\u062a\u062f\u0649 \u0639\u0644\u0649 \u062a\u062d\u064a\u064a\u0646\u0647\u0627 \u0643\u0644 \u0645\u0627 \u062f\u0639\u062a \u0625\u0644\u0649 \u0630\u0644\u0643 \u0627\u0644\u0636\u0631\u0648\u0631\u0629.[11]<\/span><\/p>\n

\u0648 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0625\u0637\u0627\u0631 \u062a\u0645 \u0625\u0635\u062f\u0627\u0631 \u0623\u0648\u0644 \u0644\u0627\u0626\u062d\u0629 \u062a\u0636\u0645 \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u062a\u064a \u062a\u062a\u0648\u0641\u0631 \u0641\u064a\u0647\u0627 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0644\u062a\u0635\u0646\u064a\u0641\u0647\u0627 \u0643\u062c\u0646\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u062a\u0642\u0631\u064a\u0631 \u0635\u062f\u0631 \u0633\u0646\u0629 2000\u060c[12] \u062a\u0636\u0645 (35) \u062e\u0645\u0633\u0629 \u0648 \u062b\u0644\u0627\u062b\u0648\u0646 \u062f\u0648\u0644\u0629.<\/span><\/p>\n

\u063a\u064a\u0631 \u0623\u0646 \u0647\u0630\u0627 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u064a\u0648\u0636\u062d \u0623\u0646 \u0627\u0644\u0647\u062f\u0641 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0644\u064a\u0633 \u0627\u062a\u062e\u0627\u0630 \u062a\u062f\u0628\u064a\u0631 \u0632\u062c\u0631\u064a\u0629 \u0636\u062f \u0647\u0630\u0647 \u0627\u0644\u062f\u0648\u0644 \u0648 \u0625\u0646\u0645\u0627 \u0641\u0642\u0637 \u062f\u0641\u0639\u0647\u0627 \u0644\u0625\u0632\u0627\u0644\u0629 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0627\u0644\u0636\u0627\u0631\u0629 \u0645\u0646 \u062a\u0634\u0631\u064a\u0639\u0627\u062a\u0647\u0627 \u0648 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0645\u0639 \u0628\u0642\u064a\u0629 \u0627\u0644\u062f\u0648\u0644 \u0641\u064a \u0627\u0644\u0645\u062c\u0627\u0644 \u0627\u0644\u062c\u0628\u0627\u0626\u064a.[13]<\/span><\/p>\n

\u0648 \u0627\u0644\u0639\u0646\u0635\u0631 \u0627\u0644\u0622\u062e\u0631 \u0627\u0644\u0645\u0647\u0645 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u062a\u0642\u0631\u064a\u0631\u060c \u064a\u0643\u0645\u0646 \u0641\u064a \u0627\u0642\u062a\u0631\u0627\u062d \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u064a\u0645\u0643\u0646 \u0645\u0646 \u062e\u0644\u0627\u0644\u0647\u0627 \u0644\u0644\u062f\u0648\u0644 \u0627\u0644\u0645\u0635\u0646\u0641\u0629 \u0643\u062c\u0646\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0623\u0646 \u062a\u0644\u062a\u0632\u0645 \u0628\u0627\u0644\u0642\u0636\u0627\u0621 \u0639\u0644\u0649 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0627\u0644\u062a\u0641\u0636\u064a\u0644\u064a\u0629 \u0627\u0644\u0636\u0627\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0642\u062f\u0645\u0647\u0627 \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0623\u0641\u0631\u0627\u062f \u0648 \u0634\u0631\u0643\u0627\u062a\u060c \u0648\u0647\u064a \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0641\u064a \u062d\u0627\u0644 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0639\u0645\u0644 \u0628\u0647\u0627\u060c \u064a\u062a\u0645 \u0625\u0632\u0627\u0644\u0629 \u0627\u0644\u062f\u0648\u0644\u0629 \u0645\u0646 \u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062c\u0646\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062d\u064a\u064a\u0646 \u0627\u0644\u062f\u0648\u0631\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0642\u0648\u0645 \u0628\u0647\u0627 \u0627\u0644\u0645\u0646\u062a\u062f\u0649.<\/span><\/p>\n

\u0643\u0645\u0627 \u0635\u062f\u0631 \u062a\u0642\u0631\u064a\u0631 \u0622\u062e\u0631 \u0633\u0646\u0629 2004\u060c \u0639\u0645\u0644 \u0639\u0644\u0649 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u062a\u0642\u062f\u0645 \u0627\u0644\u062d\u0627\u0635\u0644 \u0641\u064a \u0645\u062d\u0627\u0631\u0628\u0629 \u0627\u0644\u0645\u0646\u0627\u0641\u0633\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0627\u0644\u0636\u0627\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0642\u0648\u0645 \u0628\u0647\u0627 \u0627\u0644\u062c\u0646\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0644\u0630\u0644\u0643 \u0639\u0645\u0644 \u0647\u0630\u0627 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0639\u0644\u0649 \u0648\u0636\u0639 \u0623\u0633\u0633 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0627\u0644\u062f\u0648\u0644\u064a \u0628\u064a\u0646 \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0623\u0639\u0636\u0627\u0621 \u0641\u064a \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 \u0648 \u0627\u0644\u062f\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0623\u0639\u0636\u0627\u0621 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0645\u0646\u0638\u0645\u0629.[14]<\/span><\/p>\n

\u0648\u0639\u0642\u0628 \u0642\u0645\u0629 \u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u0639\u0634\u0631\u064a\u0646 G20 \u0644\u0633\u0646\u0629 2008\u060c \u0639\u0645\u0644\u062a \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 \u0648 \u0627\u0644\u0645\u0646\u062a\u062f\u0649 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648 \u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0644\u0623\u0647\u062f\u0627\u0641 \u062c\u0628\u0627\u0626\u064a\u0629 \u0639\u0644\u0649 \u062a\u0645\u064a\u064a\u0632 \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0645\u062a\u0639\u0627\u0648\u0646\u0629 \u062c\u0628\u0627\u0626\u064a\u0627 \u0648 \u0627\u0644\u062f\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u0639\u0627\u0648\u0646\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0628\u0631\u0645\u0647\u0627 \u0645\u0639 \u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u062f\u0648\u0644 \u0627\u0644\u0639\u0627\u0644\u0645 \u0628\u0634\u0623\u0646 \u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629\u060c \u0648 \u0647\u064a \u0646\u0641\u0633 \u0627\u0644\u0645\u0642\u0627\u0631\u0628\u0629 \u0627\u0644\u062a\u064a \u0623\u0639\u062a\u0645\u062f\u0647\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0641\u0631\u0646\u0633\u064a \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062f\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u0639\u0627\u0648\u0646\u0629 \u062c\u0628\u0627\u0626\u064a\u0627 \u0648 \u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0641\u0631\u0636 \u0645\u0639\u0627\u0645\u0644\u0629 \u062c\u0628\u0627\u0626\u064a\u0629 \u062e\u0627\u0635\u0629 \u0645\u0639 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0648 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u062d\u0633\u0628 \u0645\u0635\u062f\u0631 \u0623\u0648 \u0648\u062c\u0647\u0629 \u062a\u062d\u0648\u064a\u0644\u0627\u062a\u0647\u0645 \u0648 \u0639\u0645\u0644\u064a\u0627\u062a\u0647\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.[15]<\/span><\/p>\n

\u062e\u0640\u0640\u0644\u0627\u0635\u0640\u0640\u0629<\/span><\/strong><\/p>\n

\u0648\u0628\u0635\u0641\u0629 \u0639\u0627\u0645\u0629\u060c \u0641\u0642\u062f \u0634\u0643\u0644\u062a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0648 \u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0639\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u0639\u0627\u0645\u0644\u0627 \u0645\u0647\u0645\u0627 \u062f\u0641\u0639 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u0645\u0635\u0646\u0641\u0629 \u0643\u062c\u0646\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0625\u0639\u0627\u062f\u0629 \u0645\u0644\u0627\u0626\u0645\u0629 \u0642\u0648\u0627\u0646\u064a\u0646\u0647\u0627 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u0636\u0645\u0646 \u0645\u0632\u0627\u064a\u0627 \u0636\u0631\u064a\u0628\u064a\u0629 \u0648 \u062e\u062f\u0645\u0627\u062a \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u062a\u0633\u0647\u0644 \u0625\u062e\u0641\u0627\u0621 \u0627\u0644\u062b\u0631\u0648\u0627\u062a \u0648 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u062a\u0623\u062a\u064a\u0629 \u0645\u0646 \u0645\u0635\u0627\u062f\u0631 \u0645\u0634\u0628\u0648\u0647\u0629 \u0623\u0648 \u063a\u064a\u0631 \u0645\u0639\u0631\u0648\u0641\u0629\u060c \u0648 \u0647\u0648\u0645\u0627 \u0634\u0643\u0644 \u0646\u0642\u0644\u0629 \u0646\u0648\u0639\u064a\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u060c \u062d\u064a\u062b \u0634\u0631\u0639\u062a \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u062a\u064a \u0643\u0627\u0646\u062a \u062a\u0639\u062a\u0628\u0631 \u0625\u0644\u0649 \u0648\u0642\u062a \u0642\u0631\u064a\u0628 \u062c\u0646\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u062a\u0648\u0642\u064a\u0639 \u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0644\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629\u060c \u0643\u0645\u0627 \u0639\u0645\u0644\u062a \u0639\u0644\u0649 \u0627\u0644\u062a\u062e\u0641\u064a\u0641 \u0645\u0646 \u0635\u0631\u0627\u0645\u0629 \u062a\u0637\u0628\u064a\u0642 \u0645\u0628\u062f\u0623 \u0643\u062a\u0645\u0627\u0646 \u0627\u0644\u0633\u0631 \u0627\u0644\u0628\u0646\u0643\u064a \u0641\u064a \u0625\u0637\u0627\u0631 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0627\u0644\u062f\u0648\u0644\u064a .<\/span><\/p>\n

\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639<\/span><\/strong><\/p>\n

BESSARD (P.):\u2033Les droits individuels et le combat contre l\u2019\u00e9vasion fiscale\u2033, Etude publi\u00e9 par l\u2019Institut Lib\u00e9ral, F\u00e9vrier 2013, P.5, disponible sur : http:\/\/www.libinst.ch\/publications\/IL-Bessard-Droits-Fiscalite.pdf.<\/span>
\nParadis fiscaux et judicaire, cessons le scandale\u05f2, plate-forme paradis fiscaux et judicaires, publication de Attac France, Avril 2007<\/span>
\nCoop\u00e9ration fiscale, vers l\u2019\u00e9tablissement des r\u00e8gles du jeu \u00e9quitables, Evaluation par le Forum mondial de la transparence et l\u2019\u00e9change de renseignement -2009.p.19<\/span>
\nDUMONTET (A-F.): \u00ab La concurrence fiscale dommageable \u00bb, m\u00e9moire de DEA en droit des affaires, universit\u00e9 Robert Schuman \u2013 Strasbourg- ann\u00e9e universitaire 2002-2003.<\/span>
\n\u201cConcurrence fiscal dommageable, un probl\u00e8me mondial\u05f2, publication de l\u2019OCDE, 1998, P.77<\/span>
\n\u2013 Vers une coop\u00e9ration fiscale globale : progr\u00e8s dans l\u2019identification et l\u2019\u00e9limination des pratiques fiscales dommageables, Publication de l\u2019OCDE 2000, p.18<\/span><\/p>\n

\u2013 (B). CASTAGNEDE: \u201c Pr\u00e9cis de la fiscalit\u00e9 internationale\u201d, 3eme \u00e9dition, Edition Presses Universitaires de France 1994.P :56.<\/span><\/p>\n

[1] BESSARD (P.):\u2033Les droits individuels et le combat contre l\u2019\u00e9vasion fiscale\u2033, Etude publi\u00e9 par l\u2019Institut Lib\u00e9ral, F\u00e9vrier 2013, P.5, disponible sur : http:\/\/www.libinst.ch\/publications\/IL-Bessard-Droits-Fiscalite.pdf.<\/span><\/p>\n

[2]\u201cParadis fiscaux et judicaire, cessons le scandale\u05f2, plate-forme paradis fiscaux et judicaires, publication de Attac France, Avril 2007, P 4<\/span><\/p>\n

[3] Ibid. P. 13<\/span><\/p>\n

[4]\u201cCoop\u00e9ration fiscale, vers l\u2019\u00e9tablissement des r\u00e8gles du jeu \u00e9quitables, Evaluation par le Forum mondial de la transparence et l\u2019\u00e9change de renseignement -2009.p.19<\/span><\/p>\n

[5]DUMONTET (A-F.): \u00ab La concurrence fiscale dommageable \u00bb, m\u00e9moire de DEA en droit des affaires, universit\u00e9 Robert Schuman \u2013 Strasbourg- ann\u00e9e universitaire 2002-2003.P : 62<\/span><\/p>\n

[6]Ibid. P.62<\/span><\/p>\n

[7]\u201cConcurrence fiscal dommageable, un probl\u00e8me mondial\u05f2, publication de l\u2019OCDE, 1998, P.77<\/span><\/p>\n

[8]DUMONTET (A-F.): \u05f2 La concurrence fiscale dommageable\u05f2, Op.cit., P.62<\/span><\/p>\n

[9]\u201cConcurrence fiscal dommageable, un probl\u00e8me mondial\u05f2, OCDE, Op.cit. P. 79<\/span><\/p>\n

[10]Ibid. P.77<\/span><\/p>\n

[11]DUMONTET (A-F.): \u05f2 La concurrence fiscale dommageable\u05f2, Op.cit., P.\u00ad63<\/span><\/p>\n

[12]Vers une coop\u00e9ration fiscale globale : progr\u00e8s dans l\u2019identification et l\u2019\u00e9limination des pratiques fiscales dommageables, Publication de l\u2019OCDE 2000, p.18<\/span><\/p>\n

[13]Ibid. P.19<\/span><\/p>\n

[14](B). CASTAGNEDE: \u201c Pr\u00e9cis de la fiscalit\u00e9 internationale\u201d, 3eme \u00e9dition, Edition Presses Universitaires de France 1994.P :56.<\/span><\/p>\n

[15]Ibid. P:57<\/span><\/p>\n

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