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Visit www.oecd-ilibrary.org for more information. isbn 978-92-64-26813-5 23 2014 11 A P 9HSTCQE*cgibdf+ � سأ رو ﻞ��ا ن أﺸ� ﺔيﺟذﻮﳮ ا ﺔيبﯾﴬﻟا ﺔيﻗﺎﻔﺗﻻا لﺎﳌا ةﴫﺘﳐ ﺔ�ﺴ� م٢٠١٤ ﻮﯿﻟﻮﯾ ١٥ ﲆ� وأٔ ﺔﯿﻟو�ا دوﺪﳊا ﲓ�ﺳﺮ� ﲆ� وأٔ ،ﲓﻠﻗإ يأٔ ﰲ ةدﺎﯿ�ﺴﻟا وأٔ ﻊﺿﻮﻟا ﲆ� ﺮ�ﺆﯾ ﺎﻣ ﻪيﻓ ضﺮﻋ يأٔ وأٔ ﺪنتﺴﳌا اﺬﻫ ﰲ ﺲيﻟ .ﺔﻘﻄنﻣ وأٔ ﺔﻨﯾﺪﻣ وأٔ ﲓﻠﻗإ ﰟا :ﰐٓ�� رﻮﺸنﳌا اﺬﻫ ﱃإ رﺎﺸ� Model Tax Convention on Income and on Capital: Condensed Version 2014 (Arabic version), OECD (2016), OECD Publishing, Paris. http://dx.doi.org/10.1787/9789264268142-ar ISBN 978-92-64-26813-5 (print) ISBN 978-92-64-26814-2 (PDF) :ناﻮﻨﻌﻟا ﲆ� ﺔﯿﳮﺘﻟاو يدﺎﺼتﻗ� نوﺎﻌﺘﻟا ﺔﻤﻈنﻣ تارﻮﺸنﻣ ﰲ ﺔﯿﻌﺒﻄﳌا ءﺎﻄﺧ�ٔ ا ﲆ� ﴍﺎﺒﳌا لﻮﺧ�ا ﻦﻜﳝ .www.oecd.org/about/publishing/corrigenda.htm © OECD 2016 ﲔﻤﻀﺗ ﻦﻜﳝ ﲈﻛ ،صﺎﳋا �ﲈﻌﺘ�ﺳﻻ ﺔﯿﳮﺘﻟاو يدﺎﺼتﻗ� نوﺎﻌﺘﻟا ﺔﻤﻈﻨﳌ ةﺪﺋﺎﻌﻟا ت�ﻮﺘﶈا ﺔ�ﺎﺒﻃ وأٔ ﻞﯾﲋﺗ ،ﺦﺴ� ﻦﻜﳝ ،ةﴍﺎﺒﳌا ﻚﺗﺎيﻣﻮﯾو ،ﻚﺿوﺮﻋو ،ﻚﺗاﺪنتﺴﻣ ﰲ ةدﺪﻌﺘﳌا ﻂﺋﺎﺳﻮﻟا تاذ ﺎﲥﺎ�ﺘنﻣو ،ﺎﲥ�ﺎﯿﺑ ﺪ�اﻮﻗ ،ﺎﲥارﻮﺸنﻣ ﻦﻣ تﺎﻔﻄتﻘﻣ تﺎﺒﻠﻄﻟا ﻊﯿﲨ مﺪﻘﺗ .ﴩنﻟا ﻖﺣ �ﺎﻣو رﺪﺼﳌا ﱃإ ةرﺎﺷﻻٕ ا ﺔﻄﯾﴍ ،ﺔﯿ ﳰﻠﻌﺘﻟا داﻮﳌا ﰲو ،ﺔﻜﺒ�ﺸﻟا ﲆ� ﻚﻌﻗاﻮﻣو ةدﺎﳌا ﻩﺬﻫ ﻦﻣ ءاﺰﺟأٔ ﺮ�ﻮﺼﺘﺑ حﲈﺴﻠل تﺎﺒﻠﻄﻟا [email protected] ﱃإ ﺔﲨﱰﻟا قﻮﻘﳊ وأٔ يرﺎ�ﺘﻟا وأٔ مﺎﻌﻟا لﲈﻌﺘ�ﺳﻼﻟ قﻮﻘﺣ ﺰﻛﺮﻣ ﱃإ وأٔ [email protected] ﲆ� ﴩنﻟ� ﱖﴫﺘﻟا ﺰﻛﺮﻣ ﱃإ ةﴍﺎبﻣ ﻪ�ﻮﺗ يرﺎ�ﺘﻟا وأٔ مﺎﻌﻟا لﲈﻌﺘ�ﺳﻼﻟ [email protected] ﲆ� ﺦﺴنﻟا " ﺮ�ﺪﻘﺗو ﺮﻜﺷ " ﰲ ﺪ� ﻦﻣ ﻪﺘﻟﺬﺑ ﺎﻣ ﲆ� ﺔﯾدﻮﻌﺴﻟا ﺔﯿﺑﺮﻌﻟا ﺔﻜﻠﻤﳌا ﺔﻣﻮﻜﳊ ﺮ�ﺪﻘﺘﻟاو ﺮﻜﺸﻟا ﻎﻟﺎﺒﺑ ﺔﯿﳮﺘﻟاو يدﺎﺼتﻗ� نوﺎﻌﺘﻟا ﺔﻤﻈنﻣ مﺪﻘﺘﺗ ﺔيبﯾﴬﻟا تﺎيﻗﺎﻔﺗﻼﻟ ﺔﯿﳮﺘﻟاو يدﺎﺼتﻗ� نوﺎﻌﺘﻟا ﺔﻤﻈنﻣ جذﻮﳕ ﺐيﺘﻛ ﻦﻣ ﺔﯿﺑﺮﻌﻟا ﺔﻐﻠل� ﺔﲨﱰﻣ ﺔ�ﺴ� لوأ راﺪﺻا ﻞيبﺳ .ﻊﯿﻤﺠﻠل ةﺪﺋﺎﻔﻟا ﻢﻌﺗ نأ و ﺮﳥﳌا ﻞﺻاﻮﺘﻟا ﺮﳣ�ﺴ� نأ ﲔﻠﻣ أ .لﺎﳌا س أ رو ﻞ��ا ن أﺸ� ﺔيﺟذﻮﳮ�ا ARABIC TRANSLATION OF THE MODEL TAX CONVENTION (CONDENSED VERSION) © OECD 2016 3 ﺪﯿﻬﲤ سأ رو ﻞ��ا ن أﺸ� ﺔيﺟذﻮﳮ�ا ﺔيبﯾﴬﻟا ﺔيﻗﺎﻔﺗﻼﻟ ةﴫﺘ�ا ﺔ�ﺴنﻟا ﻦﻣ ﺔﻌﺳﺎﺘﻟا ﺔﻌﺒﻄﻠل ﺔﯿﺑﺮﻌﻟا ﺔﲨﱰﻟا راﺪﺻﻻ ا اﺬﻫ ﻞﴰي .راﺪﺻﻻ ا �ذ ﺬنﻣ ﺔﯾرود ﺔﻔﺼﺑ ﺎﳦ�ﺪﲢ ﰎو م١٩٩٢ مﺎ� ﰲ ةﺮﻣ لو� ترﺪﺻ ﱵﻟا ﺔﯿﳮﺘﻟاو يدﺎﺼتﻗ� نوﺎﻌﺘﻟا ﺔﻤﻈﻨﳌ لﺎﳌا ﺎﲥءاﺮﻘﻟ ﺎﻘﻓو ﺔيﺟذﻮﳮ�ا ﺔيبﯾﴬﻟا ﺔيﻗﺎﻔﺗﻼﻟ ﺔﯿ�ﺴ�ﺮﻔﻟاو ﺔﯾﲒﻠﳒﻻ ا ﺔﯿﲰﺮﻟا ةﴫﺘ�ا ﺦﺴنﻟا سﺎﺳأ ﲆ� ﺔﲨﱰﻟا ﻩﺬﻫ داﺪ�ا ﰎ ﺪﻗو ﻩﺬﻫ ﻦﻤﻀﺘﺗ ﻻو .ﺎﻬﻟ ﻊﺳﺎﺘﻟا ﺚﯾﺪ�ﺘﻠل ﺔﯿﳮﺘﻟاو يدﺎﺼتﻗ� نوﺎﻌﺘﻟا ﺔﻤﻈنﻣ ﺲﻠﳎ د�ﻋا ﺪﻌﺑ م٢٠١٤ مﺎ� ﻮﯿﻟﻮﯾ ١٥ ﰲ لو�ا ﲔﺑ ﺔيبﯾﴬﻟا تﺎيﻗﺎﻔﺗﻼﻟ �ﺼ ﻔﳌا ﺔﲚﺎﻘﻟا ﻻو �ﻣﲀ�ا ﺔ�ﺴنﻟا ﻦﻣ (١) ��ا ﰲ ةدراﻮﻟا ﺔﯿﳜرﺎﺘﻟا تﺎﻈﺣﻼﳌا ﺔ�ﺴنﻟا .�ﻣﲀ�ا ﺔ�ﺴنﻟا ﻦﻣ (٢) ��ا ﰲ ةدراﻮﻟا ﺔﻣﺎﻌﻟا تﺎﻣﻮﻠﻌﳌا ﺮ�رﺎﻘﺗ ﻻو ﺔﯿﳮﺘﻟاو يدﺎﺼتﻗ� نوﺎﻌﺘﻟا ﺔﻤﻈنﻣ ﰲ ءﺎﻀﻋ� ا .ﺔﯿﲰﺮﻟا ﺦﺴنﻟا ﱃا عﻮﺟﺮﻟا ﲔﻌﺘﯾ ﺔﯿ�ﺴ�ﺮﻔﻟاو ﺔﯾﲒﻠﳒﻻ ا ﺔﯿﲰﺮﻟا ﺦﺴنﻟاو ﺔﯿﺑﺮﻌﻟا ﺔﲨﱰﻟا ﲔﺑ فﻼتﺧا يأ �ﺎ� ﰲ ARABIC TRANSLATION OF THE MODEL TAX CONVENTION (CONDENSED VERSION) © OECD 2016 5 تياوتلمحا 9 ................................................................................................................. ةمدقم 19 ....................................................... لالما سأ رو لخلدا ن أشب ةيجذونملا ةيبيضرلا ةيقافتلاا 43 ..................................................... ةيجذونملا ةيبيضرلا ةيقافتلاا داوم لىع ةدراولا تاقيلعتلا 45 ..................................................................................... )1( ةدالما لىع قيلعتلا 71 ..................................................................................... )2( ةدالما لىع قيلعتلا 74 ..................................................................................... )3( ةدالما لىع قيلعتلا 78 ..................................................................................... )4( ةدالما لىع قيلعتلا 85 ..................................................................................... )5( ةدالما لىع قيلعتلا 113 ..................................................................................... )6( ةدالما لىع قيلعتلا 115 ..................................................................................... )7( ةدالما لىع قيلعتلا 152 ..................................................................................... )8( ةدالما لىع قيلعتلا 158 ..................................................................................... )9( ةدالما لىع قيلعتلا 162 ................................................................................... )10( ةدالما لىع قيلعتلا 181 ................................................................................... )11( ةدالما لىع قيلعتلا 196 ................................................................................... )12( ةدالما لىع قيلعتلا 215 ................................................................................... )13( ةدالما لىع قيلعتلا 226 ..........................................................................]ةاغلم[ )14( ةدالما لىع قيلعتلا 227 ................................................................................... )15( ةدالما لىع قيلعتلا 245 ................................................................................... )16( ةدالما لىع قيلعتلا 247 ................................................................................... )17( ةدالما لىع قيلعتلا 256 ................................................................................... )18( ةدالما لىع قيلعتلا 272 ................................................................................... )19( ةدالما لىع قيلعتلا 276 ................................................................................... )20( ةدالما لىع قيلعتلا 277 ................................................................................... )21( ةدالما لىع قيلعتلا 281 ................................................................................... )22( ةدالما لىع قيلعتلا 284 ................................................................ )ب-23(و )أ -23( ينتدالما لىع قيلعتلا 307 ................................................................................... )24( ةدالما لىع قيلعتلا 325 ................................................................................... )25( ةدالما لىع قيلعتلا 359 ................................................................................... )26( ةدالما لىع قيلعتلا 376 ................................................................................... )27( ةدالما لىع قيلعتلا 383 ................................................................................... )28( ةدالما لىع قيلعتلا 385 ................................................................................... )29( ةدالما لىع قيلعتلا 386 ...................................................................... )31(و )30( ينتدالما لىع قيلعتلا 387 .................. ةيجذونملا ةيبيضرلا ةيقافتلاا هاتج ةمظنلما في ءاضعل ا يرغ نالدبلا تياداصتقا فقاوم لوح ةينمتلاو يداصتقالا نواعتلا ةمظنم سلمج ةيصوت – قحلم 429 ........................................................ لالما سأ رو لخلدا ن أشب ةيجذونملا ةيبيضرلا ةيقافتلاا ARABIC TRANSLATION OF THE MODEL TAX CONVENTION (CONDENSED VERSION) © OECD 2016 7 ﺔﻣﺪﻘﻣ (ﱶﻛ أ وأ ) ﲔﺘﻟود ﰲ ﻪﺴﻔﻧ عﻮﻨﻟا ﻦﻣ ﺐﺋاﴐ ضﺮﻓ ﻪﻧ أﺑ مﺎ� ﲁﺸ� ﱄو�ا ﱐﻮﻧﺎﻘﻟا ﱯﯾﴬﻟا جاودز� ﻒﯾﺮﻌﺗ ﻦﻜﳝ ١- سأ ر ﺔﻛﺮﺣو تﺎﻣﺪﳋاو ﻊﺋﺎﻀﺒﻟا لدﺎﺒﺗ ﲆ� ةرﺎﻀﻟا ﻩر� أ ﺪﻌﺗو .ﺎﻬﺴﻔﻧ ﺔﯿنﻣﺰﻟا ةﺪﳌا ﰲو ﺎﻬﺴﻔﻧ ةدﺎﳌا ﲆ�و ﻪﺴﻔﻧ ﻒﳫﳌا ﲆ� �ﻓ ﱯﯾﴬﻟا جاودز� ﺎﻬﻠﺜﳝ ﱵﻟا ﻖﺋاﻮﻌﻟا �ازا ﺔﯿﳘأ ﲆ� ﺪﯾﺪﺸتﻠل ﺔ�ﺎﳊا ﻲﻔتنﺗ ﺪﻗ ﻪﻧأ ﺔ�ر� ﺔﻓوﺮﻌﻣ داﺮﻓ� او ﺔﯿنﻘﺘﻟاو لﺎﳌا .لو�ا ﲔﺑ ﺔﯾدﺎﺼتﻗ� تﺎﻗﻼﻌﻟا ﺮ�ﻮﻄﺘﺑ ﻖﻠﻌﺘﯾ ﲔﻔﳫﻤﻠل ﱄﺎﳌا ﻊﺿﻮﻟا ﺢﯿﺿﻮﺗ ﻞﻀﻔﯾ ﻪﻧأ ﲆ� ﺔﯿﳮﺘﻟاو يدﺎﺼتﻗ� نوﺎﻌﺘﻟا ﺔﻤﻈنﻣ ﰲ ءﺎﻀﻋ �ا لو�ا ﲔﺑ قﺎﻔﺗﻻا ﰎ ٢- ﻖﯿﺒﻄﺘﺑ �ذو ﻩﺪﯿ� أﺗو ﻩﺪيﺣﻮﺗو ىﺮﺧأ نا�ﺑ ﰲ ىﺮﺧأ ﺔﻄﺸ�أ يأ وأ ﺔﯿﻟﺎﳌا وأ ﺔﯿﻋﺎﻨﺼﻟا وأ ﺔﯾرﺎ�ﺘﻟا ﺔﻄﺸ�� ا ﰲ ﲔﻠﻣﺎﻌﻟا .�ﺛ�ﳌا ﱯﯾﴬﻟا جاودز� �ﺎﻀﻗ ﰿﺎﻌﺗ ﺔﻛﱰﺸﻣ لﻮﻠ� لو�ا ﻊﯿﲨ نوﺎﻌﺘﻟا ﺔﻤﻈنﻣ ﻦﻋ ةردﺎﺼﻟا لﺎﳌا سأ رو ﻞ��ا ن أﺸ� ﺔيﺟذﻮﳮ�ا ﺔيبﯾﴬﻟا ﺔيﻗﺎﻔﺗﻻا ﻦﻣ ﺔﯿ�ﺴيﺋﺮﻟا ﺔﯾﺎﻐﻟا ﻮﻫو ٣- ﱵﻟا ﺔﻛﱰﺸﳌا تﺎﯿﻟﲀﺷﻻ ا ﻢﻈﻌﻣ ﺔﳉﺎﻌﳌ ﺪ�ﻮﻣ سﺎﺳأ ﲆ� ﺔﲚﺎﻗ ﺔﯾﻮﺴ� �ﯿ�ﺳو ﺮﻓﻮﺗ ﱵﻟاو ،(OECD) ﺔﯿﳮﺘﻟاو يدﺎﺼتﻗ� ﲆ� ﺐﳚ ﻪﻧﺎ ﻓ ١،ﺔﯿﳮﺘﻟاو يدﺎﺼتﻗ� نوﺎﻌﺘﻟا ﺔﻤﻈنﻣ ﺲﻠﳎ ﺔﯿﺻﻮﺘﻟ ﺎﻘﻓوو .ﱄو�ا ﱐﻮﻧﺎﻘﻟا ﱯﯾﴬﻟا جاودز� لﺎﳎ ﰲ أﺸنﺗ تﺎﻘﯿﻠﻌﺘﻟا ﰲ ﲔ ﺒﳌا ﺎﻫﲑﺴﻔﺗ ﺐﺴﺣ ﺔيﺟذﻮﳮ�ا ﺔيﻗﺎﻔﺗﻻا ﻩﺬﲠ مﱱﻠﺗ نأ ﺎﻬﺤيﻘﻨﺗ وأ ﺔﯿﺋﺎﻨﺜﻟا تﺎيﻗﺎﻔﺗﻻا ماﺮ�ا ﺪﻨﻋ ءﺎﻀﻋ� ا لو�ا ﺐﺴﺣ تﺎﻘﯿﻠﻌﺘﻟا ﻩﺬﲠ ماﱱﻟ� ﺎﳱﻓ ﺔيبﯾﴬﻟا تﺎﻄﻠﺴﻟا ﲆ� ﺐﳚو ﲈﻛ ،ﺎﳱﻓ ةرﻮ�ﺬﳌا تﺎﻈﻔﺤﺘﻟا ةﺎ�اﺮﻣ ﻊﻣ ﺎﳱﻠ� ةدراﻮﻟا ﺔيﻗﺎﻔﺗﻻا ﱃا ةﺪنتﺴﳌا ﺔﯿﺋﺎﻨﺜﻟا ﺔيبﯾﴬﻟا ﺎﲥﺎيﻗﺎﻔﺗا مﲀﺣأ ﻖﯿﺒﻄﺗ ﺪﻨﻋ �ذو ؛ﺎﳱﻠ� ﺎﲥﺎﻈﺣﻼﻣ ةﺎ�اﺮﻣو ﺮﺧ � ﲔ� ﻦﻣ ﺎﻬﻠﯾﺪﻌﺗ .مﲀﺣ� ا �ﺗ ﲑﺴﻔﺗو ﺔيﺟذﻮﳮ�ا ﺔﯿﳜرﺎﺘﻟا ﺔيﻔﻠﳋا - أ فﺮﻃ ﻦﻣ ﲑﺑاﺪﺗ ذﺎﲣا وأ ﺔﯿﺋﺎﻨﺛ تﺎيﻗﺎﻔﺗا ﺪﻘﻋ لﻼ� ﻦﻣ ﱯﯾﴬﻟا جاودز� ﲆ� ءﺎﻀﻘﻟا ﻮﳓ مﺪﻘﺗ زاﺮﺣا ﰎ ﺪﻘﻟ ٤- ٢٥ ﰲ ﱯﯾﴬﻟا جاودز� ن أﺸ� ﱃو� ا ﻪﺘﯿﺻﻮﺗ (OEEC) ﰊورو� ا يدﺎﺼتﻗ� نوﺎﻌﺘ ﻟا ﺔﻤﻈنﻣ ﺲﻠﳎ ﺪﳣﻋا ﲔ� ﺪ�او ﺔﻤﻈنﻣ ﰲ ءﺎﻀﻋأ ن �ا ﺖﺤﺒﺻأ ﱵﻟا لو�ا ﲔﺑ ﺔﯿﺋﺎﻨﺛ ﺔﻣﺎ� ﺔيﻗﺎﻔﺗا (٧٠) ﲆ� ﻊيﻗﻮﺘﻟا ﺬﺌﻨيﺣ ﰎ ﺪﻗو ،م١٩٥٥ ﺔﻨ�ﺳ ﺮ�اﱪﻓ ﺞﺘﻧ ي�او م١٩٢١ مﺎ� ﱈ� ا ﺔﺒﺼﻋ ﻪﺗ أ ﺪﺑ ي�ا ﻞﻤﻌﻟا ﱃا ﲑﺒ� رﺪﻘﺑ �ذ ﻊﺟﺮ�و .(OECD) ﺔﯿﳮﺘﻟاو يدﺎﺼتﻗ� نوﺎﻌﺘﻟا نﺪﻨﻟو (م١٩٤٣) ﻚﯿ�ﺴﻜﳌا ﰲ ﺔيﺟذﻮﳮ�ا تﺎيﻗﺎﻔﺗﻻا ﻊﺿﻮﺑ ﻰيﳤناو ،م١٩٢٨ مﺎ� ﺔيﺟذﻮﳕ ﺔﯿﺋﺎﻨﺛ ﺔيﻗﺎﻔﺗا لوأ ﻊﺿو ﻪﻨﻋ ﰲ ﺢيﻘﻨﺘﻠل ﺖﻌﻀﺧ وأ ﺖﻣﺮ�أ ﱵﻟا ﺔﯿﺋﺎﻨﺜﻟا تﺎيﻗﺎﻔﺗﻻا ﻦﻣ ﲑثﻜﻟا ﰲ تاﲑﯿﻐﺘﻟا ﺾﻌﺑ ﻊﻣ ﺎﲛدﺎﺒﲟ ماﱱﻟ� ﰎ ﱵﻟا (م١٩٤٦) ﻞﺋﺎﺴﳌا ﻦﻣ ﺪﯾﺪﻌﻟ� ﻖﻠﻌﺘﯾ �ﻓ ﺎﳖأ ﲈﻛ عﲈﺟﻻ �و ﻼ ﻣﰷ ﻻﻮبﻗ ﺪﲡ ﱂ ﺔيﺟذﻮﳮ�ا تﺎيﻗﺎﻔﺗﻻا ﻩﺬﻫ نأ ﻻا ،�ذ ﻼﺗ ي�ا ﺪﻘﻌﻟا .ﺔﻨﯿﻌﻣ تاﺮﻐﺛو ةﲑﺒ� تﺎﻓﻼتﺧا ﺖﻨﻤﻀﺗ ﺔﯿ�ﺳﺎﺳ� ا ﰊرو� ا يدﺎﺼتﻗ� نوﺎﻌﺘﻟا ﺔﻤﻈنﻣ ﰲ ءﺎﻀﻋ �ا لو�ﻟ ﻦ�ﺪﯾاﱱﳌا يدﺎﺼتﻗ� نوﺎﻌﺘﻟاو لﻼﻘﺘ�ﺳ� ﻦﻣ � ﺮﻬﻇأ ٥- ﲈﻛ .ﱄو�ا ﱯﯾﴬﻟا جاودز� ﻊنﻣ ﲆ� ﻞﻤﻌﺗ ﱵﻟا ﲑﺑاﺪﺘﻟا ﺔﯿﳘأ ىﺪﻣ ﺪﯾاﱱﻣ حﻮﺿﻮﺑو بﺮﳊا ﺪﻌﺑ ﺎﻣ ��ﺮﻣ ﰲ (OEEC) يدﺎﺼتﻗ� نوﺎﻌﺘﻟا ﺔﻤﻈنﻣ ﰲ ءﺎﻀﻋ� ا لو�ا ﻊﯿﲨ ﻞﻤﺸتﻟ ﺔﯿﺋﺎﻨﺜﻟا ﺔيبﯾﴬﻟا تﺎيﻗﺎﻔﺗﻻا ﺔﻜﺒ�ﺷ ﻊﯿ�ﺳﻮﺗ ﱃا ﺔ�ﺎﳊا كاردا ﰎ ىﻮﺳ ن �ا ﱴﺣ ﺎﳯﻣ ﺪﯾﺪﻌﻟا مﱪﯾ ﱂ ﱵﻟاو ،(OECD) ﺔﯿﳮﺘﻟاو يدﺎﺼتﻗ� نوﺎﻌﺘﻟا ﺔﻤﻈن ﻣ ﰒ ﻦﻣو (OEEC) ﰊورو� ا ﰲ ﺔﺒﻏﺮﻟا ﻪﺴﻔﻧ ﺖﻗﻮﻟا ﰲ ﱉﺎنتﺗو .قﻼﻃﻻ ا ﲆ� تﺎيﻗﺎﻔﺗا يأ ﺎﳯﻣ ﺾﻌﺒﻟا مﱪﯾ ﱂ ﲔ� ﰲ تﺎيﻗﺎﻔﺗﻻا ﻦﻣ اﺪ� ﻞﯿﻠﻗ دﺪ� ___________ .ﻖﺤﻠﳌا ﺮﻈﻧا ١ ARABIC TRANSLATION OF THE MODEL TAX CONVENTION (CONDENSED VERSION) © OECD 2016 9

Model Tax Convention on Income and on Capital: Condensed Version 2014 PDF

435 Pages·2017·11.396 MB·Arabic

by coll.

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by coll.| 2017| 435 pages| 11.396| Arabic

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Author:	coll.
Publication Year:	2017
ISBN:	9789264268135
Pages:	435
Language:	Arabic
File Size:	11.396
Format:	PDF
Price:	FREE

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