{"id":4375,"date":"2016-08-24T23:18:57","date_gmt":"2016-08-24T20:18:57","guid":{"rendered":"http:\/\/www.mohamah.net\/law\/?p=4375"},"modified":"2017-12-03T06:45:54","modified_gmt":"2017-12-03T03:45:54","slug":"%d9%85%d9%88%d8%b6%d9%88%d8%b9-%d9%82%d9%8a%d9%85-%d8%b9%d9%86-%d8%a7%d9%84%d8%aa%d8%ac%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%a7%d9%84%d9%83%d8%aa%d8%b1%d9%88%d9%86%d9%8a%d8%a9-%d9%88%d8%ac%d8%a8%d8%a7","status":"publish","type":"post","link":"https:\/\/www.mohamah.net\/law\/%d9%85%d9%88%d8%b6%d9%88%d8%b9-%d9%82%d9%8a%d9%85-%d8%b9%d9%86-%d8%a7%d9%84%d8%aa%d8%ac%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%a7%d9%84%d9%83%d8%aa%d8%b1%d9%88%d9%86%d9%8a%d8%a9-%d9%88%d8%ac%d8%a8%d8%a7\/","title":{"rendered":"\u0642\u0631\u0627\u0621\u0629 \u062a\u0642\u0646\u064a\u0629 \u0648 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u062d\u0648\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0648 \u062c\u0628\u0627\u064a\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0645\u0648\u0627\u062c\u0647\u0629 \u063a\u064a\u0631 \u0645\u062a\u0643\u0627\u0641\u0626\u0629"},"content":{"rendered":"

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\n

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– \u0625\u062e\u062a\u0641\u0627\u0621 \u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0648\u0631\u0642\u064a\u0629 \u0644\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a: \u062d\u064a\u062b \u0644\u0627 \u062a\u0631\u062a\u0628\u0637 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0628\u0648\u062c\u0648\u062f \u0623\u064a \u0648\u062b\u0627\u0626\u0642 \u0648\u0631\u0642\u064a\u0629 \u0645\u062a\u0628\u0627\u062f\u0644\u0629 \u0641\u064a \u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629\u060c \u0645\u0645\u0627 \u064a\u0634\u0643\u0644 \u0635\u0639\u0648\u0628\u0629 \u0641\u064a \u0625\u062b\u0628\u0627\u062a \u0627\u0644\u0639\u0642\u0648\u062f \u0648\u0627\u0644\u062a\u0639\u0627\u0645\u0644\u0627\u062a. \u0630\u0644\u0643 \u0623\u0646 \u0643\u0627\u0641\u0629 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0648\u0627\u0644\u0645\u0631\u0627\u0633\u0644\u0627\u062a \u0628\u064a\u0646 \u0637\u0631\u0641\u064a \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u062a\u062a\u0645 \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0627 \u062f\u0648\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0623\u064a \u0623\u0648\u0631\u0627\u0642. \u0648\u0647\u0643\u0630\u0627\u060c \u062a\u0635\u0628\u062d \u0627\u0644\u0631\u0633\u0627\u0644\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0647\u064a \u0627\u0644\u0633\u0646\u062f \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0648\u062d\u064a\u062f \u0627\u0644\u0645\u062a\u0627\u062d \u0644\u0643\u0644\u0627 \u0627\u0644\u0637\u0631\u0641\u064a\u0646 \u0641\u064a \u062d\u0627\u0644\u0629 \u0646\u0634\u0648\u0621 \u0623\u064a \u0646\u0632\u0627\u0639 \u0628\u064a\u0646\u0647\u0645\u0627\u060c \u0627\u0644\u0623\u0645\u0631 \u0627\u0644\u0630\u064a \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0641\u062a\u062d \u0627\ufedf\ufee4\ufea0\u0627\u0644 \u0623\u0645\u0627\u0645 \u0642\u0636\u064a\u0629 \u0623\u062f\u0644\u0629 \u0627\u0644\u0625\u062b\u0628\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a.<\/p>\n

– \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0639\u0628\u0631 \u0627\u0644\u0639\u0627\u0644\u0645: \u064a\u0639\u0628\u0631 \u0639\u0646 \u0630\u0644\u0643 \u0628\u0625\u0634\u0643\u0627\u0644\u064a\u0629 \u0625\u0644\u063a\u0627\u0621 \u0642\u064a\u0648\u062f \u0627\u0644\u0632\u0645\u0627\u0646 \u0648\u0627\u0644\u0645\u0643\u0627\u0646\u060c \u062d\u064a\u062b \u062a\u0632\u0627\u064a\u062f \u0641\u064a \u0627\u0644\u0622\u0648\u0646\u0629 \u0627\u0644\u0623\u062e\u064a\u0631\u0629 \u0638\u0647\u0648\u0631 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0639\u0645\u0644\u0627\u0642\u0629 \u0627\u0644\u062a\u064a \u062a\u0645\u0627\u0631\u0633 \u0623\u0646\u0634\u0637\u062a\u0647\u0627 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0639\u0628\u0631 \u0627\u0644\u0639\u0627\u0644\u0645 \u0648\u0623\u0635\u0628\u062d\u062a \u062a\u0645\u062b\u0644 \u062a\u062d\u062f\u064a\u0627 \u0648\u0639\u0628\u0626\u0627 \u0639\u0644\u0649 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0627\u062a \u0627\u0644\u0648\u0637\u0646\u064a\u0629. \u0648\u0645\u0639 \u062a\u0632\u0627\u064a\u062f \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629\u060c \u0628\u062f\u0623 \u0638\u0647\u0648\u0631 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0635\u063a\u064a\u0631\u0629 \u0627\u0644\u062d\u062c\u0645 \u0648\u0627\u0644\u062a\u064a \u062a\u0633\u062a\u0637\u064a\u0639\u060c \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0634\u0628\u0643\u0629 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a\u060c \u0623\u0646 \u062a\u0645\u0627\u0631\u0633 \u0623\u0646\u0634\u0637\u062a\u0647\u0627 \u0639\u0628\u0631 \u0627\u0644\u0639\u0627\u0644\u0645\u060c \u0648\u0647\u0630\u0627 \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u062a\u0641\u0627\u0642\u0645 \u0634\u0643\u0644 \u0627\u0644\u062a\u0639\u0627\u0631\u0636 \u0628\u064a\u0646 \u0627\u0644\u0645\u0635\u0627\u0644\u062d \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0642\u0648\u0645\u064a\u0629 \u0648\u0645\u0635\u0627\u0644\u062d \u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0646\u0641\u062a\u0627\u062d \u0627\u0644\u0628\u0627\u0628 \u0639\u0644\u0649 \u0645\u0635\u0631\u0627\u0639\u064a\u0647 \u0644\u0645\u0634\u0627\u0643\u0644 \u0627\u0644\u0633\u064a\u0627\u062f\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u062e\u062a\u0644\u0627\u0641 \u0627\u0644\u0646\u0638\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0633\u0628\u0644 \u0627\u0644\u0625\u062b\u0628\u0627\u062a.<\/p>\n

– \u0627\u0644\u0625\u0646\u0641\u0635\u0627\u0644 \u0627\u0644\u0645\u0643\u0627\u0646\u064a : \u062a\u062a\u064a\u062d \u0634\u0628\u0643\u0629 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0625\u062f\u0627\u0631\u0629 \u062a\u0639\u0627\u0645\u0644\u0627\ufe97\ufeec\u0627 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0628\u0643\u0641\u0627\u0621\u0629 \u0645\u0646 \u0623\u064a \u0645\u0648\u0642\u0639 \u062c\u063a\u0631\u0627\u0641\u064a \u0641\u064a \u0627\u0644\u0639\u0627\u0644\u0645. \u0630\u0644\u0643 \u0623\u0646 \u0645\u0642\u0631 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062e\u0627\u0635 \u0628\u0627\u0644\u0634\u0631\u0643\u0629 \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u062a\u0648\u0627\u062c\u062f \u0641\u064a \u0623\u064a \u0645\u0643\u0627\u0646 \u062f\u0648\u0646 \u0623\u0646 \u064a\u0624\u062b\u0631 \u0630\u0644\u0643 \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0627\u0621<\/p>\n

– \u0635\u0639\u0648\u0628\u0629 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0647\u0648\u064a\u0629: \u0644\u0627 \u064a\u0631\u0649\u060c \u0641\u064a \u0627\u0644\u0639\u0627\u062f\u0629\u060c \u0637\u0631\u0641\u064a \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0643\u0644 \u0645\u0646\u0647\u0645\u0627 \u0627\u0644\u0622\u062e\u0631\u060c \u0648\u0642\u062f \u0644\u0627 \u064a\u0639\u0631\u0641\u0627\u0646 \u0643\u0627\u0641\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0639\u0646 \u0628\u0639\u0636\u0647\u0645\u0627 \u0627\u0644\u0628\u0639\u0636 \u0643\u0645\u0627 \u0647\u0648 \u0627\u0644\u062d\u0627\u0644 \u0641\u064a \u0627\u0644\u062a\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629. \u0648\u0646\u062a\u064a\u062c\u0629 \u0644\u0630\u0644\u0643\u060c \u0642\u062f \u064a\u062c\u062f \u0627\u0644\u0628\u0627\u0626\u0639\u0648\u0646 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0635\u0639\u0648\u0628\u0629 \u0641\u064a \u0627\u0633\u062a\u0643\u0645\u0627\u0644 \u0627\u0644\u0645\u0644\u0641\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0642\u064a\u062f \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u064a\u0629 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \ufe91\ufeec\u0627. \u0648\u0642\u062f \u064a\u0633\u062a\u063a\u0644 \u0647\u0624\u0644\u0627\u0621 \u0627\u0644\u0628\u0627\u0626\u0639\u0648\u0646 \u0630\u0644\u0643 \u0644\u0644\u062a\u0647\u0631\u0628 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0639\u062f\u0645 \u062a\u0633\u062c\u064a\u0644 \u0647\u0630\u0647 \u0627\u0644\u062a\u0639\u0627\u0645\u0644\u0627\u062a \u0641\u064a \u0627\u0644\u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0631\u0633\u0645\u064a\u0629.<\/p>\n

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

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\u0623\u0648\u0644\u0627: \u0627\u0644\u062a\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629<\/strong><\/span><\/p>\n

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– \u0641\u0631\u0636 \u0642\u064a\u062f \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629: \u062a\u0641\u0631\u0636 \u0645\u0639\u0638\u0645 \u0627\u0644\u062f\u0648\u0644 \u0642\u064a\u062f \u0643\u0627\u0641\u0629 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0642\u0648\u0645 \ufe91\ufeec\u0627 \u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0623\u0639\u0645\u0627\u0644. \u0648\u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0627\u062e\u062a\u0644\u0627\u0641 \u0634\u0631\u0648\u0637 \u0627\u0644\u0642\u064a\u062f \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0641\u0631\u062f\u064a\u0629 \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0645\u0646 \u062f\u0648\u0644\u0629 \u0625\u0644\u0649 \u0623\u062e\u0631\u0649 \u060c \u0625\u0644\u0627 \u0623\u0646 \u0643\u0644 \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0639\u0627\u0644\u0645 \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u062d\u062c\u0645 \u0627\u0644\u0645\u0646\u0627\u0633\u0628 \u0644\u0627\u0642\u062a\u0635\u0627\u062f\u0647\u0627 \u0625\u0645\u0633\u0627\u0643 \u062f\u0641\u0627\u062a\u0631 \u0645\u0646\u062a\u0638\u0645\u0629 \u062a\u0633\u062c\u0644 \u0641\u064a\u0647\u0627 \u0643\u0627\u0641\u0629 \u0627\u0644\u0648\u0642\u0627\u0626\u0639\u0648\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u061b<\/p>\n

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– \u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0642\u064a\u062f \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0627: \u062a\u064f\u062d\u0642\u0642 \u0645\u0646\u0638\u0648\u0645\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u060c \u0633\u0648\u0627\u0621 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0643\u0628\u064a\u0631\u0629 \u0623\u0648\u0627\u0644\u0635\u063a\u064a\u0631\u0629\u060c \u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u063a\u064a\u0631 \u0645\u0633\u0628\u0648\u0642\u0629 \u0644\u0625\u0645\u0633\u0627\u0643 \u062f\u0641\u0627\u062a\u0631 \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u062a\u0633\u062c\u0644 \u0641\u064a\u0647\u0627 \u0643\u0644 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0628\u0635\u0648\u0631\u0629 \u0645\u0646\u0638\u0645\u0629 \u0644\u0644\u063a\u0627\u064a\u0629 \u061b<\/p>\n

– \u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u062d\u0642 \u062a\u062f\u0642\u064a\u0642 \u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a: \u062a\u062d\u0642\u0642 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u062d\u0642 \u062a\u062f\u0642\u064a\u0642 \u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u0642\u064a\u062f\u060c \u0625\u0644\u0627 \u0623\u0646 \u0635\u0648\u0631\u0629 \u0647\u0630\u0647 \u0627\u0644\u062f\u0641\u0627\u062a\u0631 \u062a\u062e\u062a\u0644\u0641 \u0641\u064a \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629\u060c \u0643\u0645\u0627 \u0633\u064a\u0648\u0627\u062c\u0647 \u0645\u0623\u0645\u0648\u0631\u0648 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0628\u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0648\u062b\u0627\u0626\u0642 \u0623\u0635\u0644\u064a\u0629 \u064a\u0645\u0643\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0639\u0644\u064a\u0647\u0627\u060c \u0645\u0645\u0627 \u064a\u062a\u0637\u0644\u0628 \u0648\u062c\u0648\u062f \u0622\u0644\u064a\u0627\u062a \u062c\u062f\u064a\u062f\u0629 \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u062a\u062a\u0646\u0627\u0633\u0628 \u0645\u0639 \u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u061b<\/p>\n

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

\u0625\u0632\u0627\u0621 \u0647\u0630\u0627 \u0643\u0644\u0647\u060c \u0645\u0627\u0630\u0627 \u0642\u0627\u0644\u0648\u0627\u060c \u0648\u0643\u064a\u0641 \u0648\u0627\u062c\u0647\u0648\u0627\u061f<\/p>\n

\u0627\u0644\u0643\u0627\u062a\u0628 Adriel Bettelheim \u0642\u0627\u0644 \u0623\u0646 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643\u064a\u0646 \u0633\u064a\u062e\u0627\u0637\u0631\u0648\u0646 \u0628\u062a\u062d\u0648\u064a\u0644 \u0645\u0634\u062a\u0631\u064a\u0627\ufe97\ufeec\u0645 \u0625\u0644\u0649 \u0627\u0644\u0641\u0636\u0627\u0621 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u060c \u0648\u0647\u0648 \u0645\u0627 \u0633\u064a\u0639\u0645\u0644 \u0639\u0644\u0649 \u062a\u0642\u0644\u064a\u0635 \u062d\u0635\u0629 \u0627\u0644\u062f\u0648\u0644\u0629 \u0645\u0646 \u062c\u0628\u0627\u064a\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628\u060c \u0648\u0623\u0636\u0627\u0641 \u0641\u064a \u0643\u062a\u0627\u0628\u0647: \u00abLa non-imposition des vents sur Internet pourrait co\u00fbter des milliards \u00bb: Si le gouvernement n’exige pas que le commerce sur Internet soit tax\u00e9, les consommateurs risquent de transf\u00e9rer leurs achats dans le \u00abcyber-espace\u00bb, l\u00e9sant les commer\u00e7ants locaux et diminuant les bases fiscales Des collectivit\u00e9s. La perte potentielle en recettes fiscales pourrait s’\u00e9lever d’ici 2003 \u00e0 20% des taxes locales actuelles sur les ventes, selon certaines estimations\u00bb.<\/p>\n

\u0646\u0634\u064a\u0631 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0635\u062f\u062f \u0625\u0644\u0649 3 \u0627\u062a\u062c\u0627\u0647\u0627\u062a \u0648\u0647\u064a:<\/p>\n

\u0627\u0644\u062a\u0648\u062c\u0647 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u0627\u0644\u0623\u0644\u0645\u0627\u0646\u064a :
\n\u064a\u062a\u0645\u064a\u0632 \u0647\u0630\u0627 \u0627\u0644\u062a\u0648\u062c\u0647 \u0628\u0627\u0644\u0628\u0633\u0627\u0637\u0629 \u0641\u064a \u0637\u0628\u064a\u0639\u062a\u0647 \u060c \u0641\u062d\u0633\u0628 \u062a\u0642\u0631\u064a\u0631 Us framwork for global e-commerce\u060c \u0641\u0625\u0646 \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u064a\u062c\u0628 \u0623\u0646 \u062a\u0633\u062a\u062c\u064a\u0628 \u0644\u062b\u0644\u0627\u062b\u0629 \u0645\u0628\u0627\u062f\u0626 \u064a\u0633\u0647\u0644 \u0625\u0639\u0644\u0627\ufee7\ufeec\u0627 \u0648\u064a\u0635\u0639\u0628 \u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0641\u064a \u0646\u0641\u0633 \u0627\u0644\u0648\u0642\u062a\u060c \u0648\u0647\u064a: \u0627\u0644\u062d\u064a\u0627\u062f\u060c \u0627\u0644\u0628\u0633\u0627\u0637\u0629 \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u0629\u060c \u0648\u0627\u0644\u0645\u0644\u0627\u0626\u0645\u0629.
\n.
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\u0648\u064a\u0639\u062a\u0642\u062f \u0645\u0624\u064a\u062f\u0648 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0623\u0646 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0623\u0633\u0627\u0633\u064a \u0644\u0646\u0645\u0648 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629\u060c \u0643\u0645\u0627 \u0623\u0646 \u0636\u0631\u0627\u0626\u0628 \u0645\u062a\u0639\u062f\u062f\u0629 \u0639\u0644\u0649 \u0628\u0639\u0636 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0628\u0648\u0627\u0633\u0637\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0633\u0648\u0641 \u062a\u0645\u0646\u0639 \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a. \u0648\u062d\u062a\u0649 \u0625\u0630\u0627 \u0648\u062c\u062f\u062a \u0641\u0626\u0629 \u0645\u0646 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0648\u0644\u0627\u064a\u0629 \u0645\u0627\u060c \u0641\u0625\u0646 \u0646\u0648\u0639\u0627 \u0645\u0639\u064a\u0646\u0627 \u0645\u0646 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u064a\u0645\u0643\u0646 \u0625\u0639\u0641\u0627\u0624\u0647 \u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a\/\u0627\u0644\u0625\u0646\u0641\u0627\u0642\u060c \u0648\u0628\u0639\u0636 \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0645\u0645\u0643\u0646 \u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0639\u0644\u0649 \u0639\u0645\u0644\u064a\u0627\u062a \u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0647\u064a \u0625\u0639\u0641\u0627\u0621 \u0645\u0643\u0648\u0646\u0627\u062a \u0627\u0644\u062e\u062f\u0645\u0627\u062a. \u0648\u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0623\u0646 \u0628\u0639\u0636 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0639\u0641\u064a \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u0625\u0646 \u0647\u0630\u0647 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0646\u062f\u0645\u0627 \u064a\u0633\u062a\u0644\u0645 \u0627\u0644\u0639\u0645\u064a\u0644 \u0645\u0644\u0643\u064a\u0629 \u0634\u062e\u0635\u064a\u0629 \u0645\u0644\u0645\u0648\u0633\u0629 \u0643\u062c\u0632\u0621 \u0645\u0646 \u0635\u0641\u0642\u0629. \u0643\u0630\u0644\u0643 \u064a\u0644\u0627\u062d\u0638 \u0623\u0646 \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0645\u062a\u0627\u062d\u0629 \u0628\u062f\u0631\u062c\u0629 \u0623\u0642\u0644 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0645\u062f\u062e\u0644\u0627\u062a \u0627\u0644\u0645\u0634\u062a\u0631\u0627\u0629 \u0644\u062a\u0642\u062f\u064a\u0645 \u062e\u062f\u0645\u0627\u062a \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629.<\/p>\n

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

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\u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629: <\/strong><\/span><\/p>\n

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\u0641\u064a \u0627\u0644\u0627\u062f\u0627\u0631\u0629\u060c \u062a\u062e\u062a\u0635 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0628\u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0648\u062d\u0645\u0627\u064a\u0629 \u062d\u0642\u0648\u0642 \u0643\u0644 \u0645\u0646 \u0627\u0644\u062f\u0648\u0644\u0629 \u0648\u0627\ufedf\ufee4\ufea0\u062a\u0645\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u0648\u0628\u0630\u0644\u0643 \u0623\u0635\u0628\u062d \u0644\u0632\u0627\u0645\u0627 \u0639\u0644\u064a\u0647\u0627 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0627\u0628\u062a\u0643\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u0636\u0645\u0627\u0646 \u0623\u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0645\u0645\u0643\u0646 \u0645\u0646 \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u063a\u064a\u0631 \u0623\ufee7\ufeec\u0627 \u0641\u064a \u0630\u0627\u062a \u0627\u0644\u0648\u0642\u062a \u0644\u0627 \u062a\u0632\u0627\u0644 \u062a\u0639\u0627\u0646\u064a \u0642\u0635\u0648\u0631\u0627 \u0641\u064a \u0623\u062f\u0627\u0621 \u0645\u0647\u0627\u0645\u0647\u0627 \u0645\u0646 \u062d\u0635\u0631\u060c \u0641\u062d\u0635 \u0648\u062a\u062d\u0635\u064a\u0644 \u0643\u0627\u0641\u0629 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628.<\/p>\n

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\n\u0645\u0627 \u0627\u0644\u0639\u0645\u0644\u061f \u0644\u0627 \u0628\u062f \u0645\u0646 \u062a\u0636\u0627\u0641\u0631 \u0627\u0644\u062c\u0647\u0648\u062f \u0644\u062a\u0648\u062d\u064a\u062f \u0627\u0644\u0631\u0624\u064a\u0629 \u0641\u064a\u0645\u0627 \u062e\u0635 \u0625\u062e\u0636\u0627\u0639 \u0627\u0644\u062a\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629\u060c \u0639\u0644\u0649 \u0635\u0639\u064a\u062f \u0627\u0644\u0639\u0627\u0644\u0645 \u0623\u062c\u0645\u0639. \u0648\u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0645\u062a\u0642\u062f\u0645\u0629 \u0647\u064a \u0627\u0644\u0645\u0639\u0646\u064a\u0629 \u0623\u0633\u0627\u0633\u0627\u064b \u0644\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062d\u0644\u0648\u0644 \u0627\u0644\u0646\u0627\u062c\u0639\u0629\u060c \u0644\u0623\u0646\u0647\u0627 \u0647\u064a \u062a\u062d\u062f\u064a\u062f\u0627\u064b \u0645\u0646 \u062a\u0634\u0631\u0639 \u0641\u0636\u0627\u0621\u0647\u0627 \u0644\u0640”\u062a\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0627\u0634\u0628\u0627\u062d”!<\/p>\n

*** *** ***
\n\u0627\u0644\u0645\u0631\u0627\u062c\u0639:<\/strong><\/p>\n

\u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629
\n. – \u062c\u0644\u0627\u0644 \u0627\u0644\u0634\u0627\u0641\u0639\u064a\u060c \u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u0641\u062d\u0635 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062d\u062f\u064a\u062b\u0629\u060c \u062f\u0627\u0631 \u0627\u0644\u0646\u0647\u0636\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629\u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629\u060c 2000
\n. – \u062c\u0645\u0627\u0644 \u0639\u0628\u062f \u0627\u0644\u0645\u0639\u0637\u064a \u0648\u0622\u062e\u0631\u0648\u0646\u060c \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0648\u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u062a\u0637\u0648\u0631\u0629\u060c \u0645\u0637\u0627\u0628\u0639 \u0627\u0644\u0643\u062a\u0627\u0628 \u0627\u0644\u0645\u0635\u0631\u064a \u0627\u0644\u062d\u062f\u064a\u062b\u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629\u060c 1997
\n– \u0631\u0623\u0641\u062a \u0631\u0636\u0648\u0627\u0646\u060c \u0631\u0634\u0627 \u0639\u0648\u0636 \u0648\u0648\u0644\u0627\u0621 \u0627\u0644\u062d\u0633\u064a\u0646\u064a\u060c “\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0639\u0627\u0644\u0645 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629”\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0648\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a
\n. \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629\u060c \u0627\u0644\u0639\u062f\u062f 2002 \u060c
\n. – \u0631\u0645\u0636\u0627\u0646 \u0635\u062f\u064a\u0642\u060c \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629\u060c \u062f\u0631\u0627\u0633\u0629 \u0645\u0642\u0627\u0631\u0646\u0629\u060c \u062f\u0627\u0631 \u0627\u0644\u0646\u0647\u0636\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629\u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629\u060c 2001
\n– \u0637\u0627\u0631\u0642 \u0639\u0628\u062f \u0627\u0644\u0639\u0627\u0644 \u062d\u0645\u0627\u062f\u060c \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629\u060c \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645 – \u0627\u0644\u062a\u062c\u0627\u0631\u0628 – \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a\u060c \u0627\u0644\u0623\u0628\u0639\u0627\u062f \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u062a\u0633\u0648\u064a\u0642\u064a\u0629
\n.2003\/ \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0627\u0644\u062f\u0627\u0631 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629\u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629\u060c 2002<\/p>\n

. \u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629
\n– Beltrame P. et Mehlt C.: Techniques, Politiques et institutions fiscales compar\u00e9es,
\nThemis, Paris, 1997.
\n– Benjamain Farraji: Commerce \u00e9lectronique et moyen de paiement, Dunod, Paris.
\n1998.
\n– Bensoussan A. : Le commerce \u00e9lectronique, aspects juridiques, Herm\u00e8s, Paris,
\n1998.
\n– Fr\u00e9d\u00e9ric Huet : La fiscalit\u00e9 du commerce \u00e9lectronique, Edition Litec, Paris, 2000.
\n– Jean Louis Bilon : Fiscalit\u00e9 du num\u00e9rique, Edition Litec, Paris, 1994.
\n– Adriel Bettelheim (1999), “Faut-il ou non taxer le Web “, In Revue: Probl\u00e8mes
\n\u00e9conomiques, N\u00b02.622,
\n– Le Gall J.-P. (1998), “Internet: cyber fiscalit\u00e9 ou cyber paradis fiscal ?”, JCP,
\nDoct.,N\u00b03. P147.
\n– E-commerce and Irich tax systeme: Revue du minist\u00e8re de revenu D’Irlande, 1999.
\n– Commerce \u00e9lectronique et fiscalit\u00e9: Mise en oeuvre Des condition cadres d’Ottwa sur
\nla fiscalit\u00e9, OCDE., 2001.15
\n– Commerce \u00e9lectronique: un gageur pour l’administration fiscale. Rapport de groupe
\nd’expert de la coop\u00e9ration internationale en mati\u00e8re fiscale. D\u00e9partement Des affaires
\nfiscales \u00e9conomiques et sociales. Nation-Unis. Septembre 2001.
\n– From work for global e-commerce : Rapport du gouvernement Am\u00e9ricain sur le
\ncommerce \u00e9lectronique. New-York. 1997.
\n– Programme de travail sur le commerce \u00e9lectronique \u00abcommunication de Canada\u00bb,
\nOMC, Mai 2002.<\/p>\n","protected":false},"excerpt":{"rendered":"

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