{"id":991756,"date":"2025-12-17T05:50:43","date_gmt":"2025-12-17T05:50:43","guid":{"rendered":"https:\/\/corpenza.com\/%d8%a7%d9%84%d8%aa%d8%ae%d8%b7%d9%8a%d8%b7-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d9%8a-%d8%a7%d9%84%d8%b9%d8%a7%d9%84%d9%85%d9%8a-%d9%84%d9%85%d8%af%d9%8a%d8%b1%d9%8a-%d8%a7%d9%84%d8%b4%d8%b1%d9%83\/"},"modified":"2025-12-17T18:56:39","modified_gmt":"2025-12-17T18:56:39","slug":"%d8%a7%d9%84%d8%aa%d8%ae%d8%b7%d9%8a%d8%b7-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d9%8a-%d8%a7%d9%84%d8%b9%d8%a7%d9%84%d9%85%d9%8a-%d9%84%d9%85%d8%af%d9%8a%d8%b1%d9%8a-%d8%a7%d9%84%d8%b4%d8%b1%d9%83","status":"publish","type":"post","link":"https:\/\/corpenza.com\/ar\/%d8%a7%d9%84%d8%aa%d8%ae%d8%b7%d9%8a%d8%b7-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d9%8a-%d8%a7%d9%84%d8%b9%d8%a7%d9%84%d9%85%d9%8a-%d9%84%d9%85%d8%af%d9%8a%d8%b1%d9%8a-%d8%a7%d9%84%d8%b4%d8%b1%d9%83\/","title":{"rendered":"\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0636\u0631\u064a\u0628\u064a 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\u0625\u0639\u0627\u0642\u0629 \u0627\u0644\u0631\u0628\u062d\u064a\u0629 \u0648\u0627\u0644\u062a\u062f\u0641\u0642 \u0627\u0644\u0646\u0642\u062f\u064a.<\/li>\n<li><strong>\u0623\u062b\u0631 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629:<\/strong> \u0642\u0631\u0627\u0631\u0627\u062a \u0645\u062b\u0644 &#8220;\u0623\u064a\u0646 \u0633\u0646\u0624\u0633\u0633 \u0627\u0644\u0634\u0631\u0643\u0629\u061f \u0623\u064a\u0646 \u0633\u064a\u0643\u0648\u0646 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u061f \u0641\u064a \u0623\u064a \u0628\u0644\u062f \u0633\u064a\u062a\u0645 \u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0641\u0643\u0631\u064a\u0629 (IP)\u061f \u0643\u064a\u0641 \u0633\u064a\u062a\u0645 \u0647\u064a\u0643\u0644\u0629 \u0633\u0644\u0633\u0644\u0629 \u0627\u0644\u062a\u0648\u0631\u064a\u062f\u061f&#8221; \u062a\u062d\u062f\u062f <strong>\u0645\u0639\u062f\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0641\u0639\u0651\u0627\u0644 (effective tax rate)<\/strong> \u0644\u0644\u0634\u0631\u0643\u0629.<\/li>\n<li><strong>\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u062a\u0631\u0643\u064a\u0632 \u0639\u0644\u0649 \u0627\u0644\u062a\u062f\u0642\u064a\u0642:<\/strong> \u062a\u0631\u0627\u0642\u0628 \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0647\u064a\u0627\u0643\u0644 \u0639\u0628\u0631 \u0627\u0644\u062d\u062f\u0648\u062f\u060c \u0648\u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0639\u0645\u0644 \u0645\u0639 \u062f\u0648\u0644 \u0630\u0627\u062a \u0636\u0631\u0627\u0626\u0628 \u0645\u0646\u062e\u0641\u0636\u0629\u060c \u0648\u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0647\u062c\u064a\u0646\u0629\u060c \u0648\u062a\u0646\u0638\u064a\u0645\u0627\u062a \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0639\u0646 \u0643\u062b\u0628.<\/li>\n<\/ul>\n<p>\u062a\u0639\u062a\u0628\u0631 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0622\u0646 \u0644\u064a\u0633\u062a \u0645\u062c\u0631\u062f \u062a\u0643\u0644\u0641\u0629\u060c \u0628\u0644 <strong>\u0645\u062f\u062e\u0644\u0627\u062a \u0642\u0631\u0627\u0631 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a<\/strong>. \u064a\u062c\u0628 \u062f\u0645\u062c \u0627\u0644\u0628\u0639\u062f \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0633\u0644\u0633\u0644\u0629 \u0627\u0644\u062a\u0648\u0631\u064a\u062f\u060c \u0648\u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630\u060c \u0648\u062e\u0637\u0637 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u060c \u0648\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0631\u0642\u0645\u0646\u0629.<\/p>\n<h2>\u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629: \u0627\u0644\u0627\u062a\u062c\u0627\u0647\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u0623\u0646 \u064a\u0639\u0631\u0641\u0647\u0627 \u0627\u0644\u0645\u062f\u064a\u0631\u0648\u0646<\/h2>\n<p>\u0627\u0646\u062a\u0647\u0649 \u0639\u0635\u0631 &#8220;\u0647\u064a\u0643\u0644\u0629 \u0645\u0631\u0629 \u0648\u0627\u062d\u062f\u0629\u060c \u0648\u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u0627 \u0644\u0633\u0646\u0648\u0627\u062a&#8221;. \u062a\u062a\u063a\u064a\u0631 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0627\u0644\u062a\u0646\u0633\u064a\u0642 \u0627\u0644\u062f\u0648\u0644\u064a \u0628\u0633\u0631\u0639\u0629 \u0643\u0628\u064a\u0631\u0629\u060c \u0645\u0645\u0627 \u064a\u062c\u0639\u0644 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 <strong>\u062f\u064a\u0646\u0627\u0645\u064a\u0643\u064a\u0629 \u0648\u0645\u062a\u062c\u062f\u062f\u0629 \u0628\u0627\u0633\u062a\u0645\u0631\u0627\u0631<\/strong>.<\/p>\n<h3>\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629 \u0628\u0633\u0631\u0639\u0629<\/h3>\n<p>\u062a\u0642\u0648\u0645 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u062f\u0648\u0644 \u0628\u062a\u062d\u062f\u064a\u062b \u0645\u0639\u062f\u0644\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0648\u062d\u0648\u0627\u0641\u0632 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u060c \u0648\u0642\u0648\u0627\u0639\u062f \u0645\u0643\u0627\u0641\u062d\u0629 \u0627\u0644\u062a\u0647\u0631\u0628 (anti-avoidance) \u0628\u0634\u0643\u0644 \u0645\u062a\u0643\u0631\u0631. \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u063a\u064a\u0631 \u0627\u0644\u062d\u0643\u0648\u0645\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629\u060c \u0648\u0627\u0644\u0639\u062c\u0632 \u0641\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629\u060c \u0623\u0648 \u0627\u0644\u0623\u0632\u0645\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0628\u064a\u0646 \u0639\u0634\u064a\u0629 \u0648\u0636\u062d\u0627\u0647\u0627.<\/p>\n<h3>OECD BEPS \u0648\u062a\u0646\u0638\u064a\u0645\u0627\u062a \u0645\u0643\u0627\u0641\u062d\u0629 \u0627\u0644\u062a\u0647\u0631\u0628<\/h3>\n<p>\u0623\u062f\u062a \u0645\u0628\u0627\u062f\u0631\u0627\u062a OECD BEPS \u0625\u0644\u0649 \u0625\u0635\u0644\u0627\u062d\u0627\u062a \u0634\u0627\u0645\u0644\u0629 \u0641\u064a \u0645\u062c\u0627\u0644\u0627\u062a \u0645\u062b\u0644 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u060c \u0648\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 (CFC)\u060c \u0648\u0642\u064a\u0648\u062f \u0627\u0644\u0641\u0648\u0627\u0626\u062f\u060c \u0644\u0645\u0646\u0639 \u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0628\u0634\u0643\u0644 \u0645\u0635\u0637\u0646\u0639 \u0625\u0644\u0649 \u062f\u0648\u0644 \u0630\u0627\u062a \u0636\u0631\u0627\u0626\u0628 \u0645\u0646\u062e\u0641\u0636\u0629.<\/p>\n<p>\u0646\u062a\u064a\u062c\u0629 \u0644\u0630\u0644\u0643:<\/p>\n<ul>\n<li>\u062a\u062a\u0645 \u0645\u0631\u0627\u0642\u0628\u0629 \u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u062f\u0648\u0644 \u0630\u0627\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0646\u062e\u0641\u0636\u0629 \u0639\u0646 \u0643\u062b\u0628.<\/li>\n<li>\u062a\u062f\u062e\u0644 \u0639\u062f\u0645 \u0627\u0644\u062a\u0648\u0627\u0641\u0642 \u0628\u064a\u0646 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0641\u064a \u0631\u0627\u062f\u0627\u0631 \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.<\/li>\n<li>\u062a\u0643\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a &#8220;\u0627\u0644\u0645\u0648\u062c\u0648\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0648\u0631\u0642&#8221; \u0648\u0646\u0645\u0627\u0630\u062c \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a\u0629 \u0623\u0643\u062b\u0631 \u0635\u0639\u0648\u0628\u0629 \u0641\u064a \u0627\u0644\u062f\u0641\u0627\u0639 \u0639\u0646\u0647\u0627.<\/li>\n<\/ul>\n<h3>\u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0631\u0642\u0645\u064a<\/h3>\n<p>\u062a\u062a\u062d\u062f\u0649 \u0646\u0645\u0627\u0630\u062c \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0631\u0642\u0645\u064a\u0629 \u0645\u0641\u0647\u0648\u0645 &#8220;\u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u062f\u0627\u0626\u0645\u0629 (permanent establishment)&#8221; \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u060c \u0645\u0645\u0627 \u064a\u062f\u0641\u0639 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u062f\u0648\u0644 \u0625\u0644\u0649:<\/p>\n<ul>\n<li>\u0641\u0631\u0636 \u0636\u0631\u0627\u0626\u0628 \u062e\u0627\u0635\u0629 \u0645\u062b\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0631\u0642\u0645\u064a\u0629 (DST)\u060c<\/li>\n<li>\u062a\u0648\u0633\u064a\u0639 \u062a\u0637\u0628\u064a\u0642 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 (VAT) \u0639\u0644\u0649 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0639\u0646 \u0628\u064f\u0639\u062f\u060c<\/li>\n<li>\u0625\u0646\u0634\u0627\u0621 \u0642\u0648\u0627\u0639\u062f \u062c\u062f\u064a\u062f\u0629 &#8220;\u0644\u0644\u0627\u0631\u062a\u0628\u0627\u0637&#8221;\u060c \u0645\u0645\u0627 \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0641\u0631\u0636 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u062d\u062a\u0649 \u0628\u062f\u0648\u0646 \u0648\u062c\u0648\u062f \u0645\u0643\u062a\u0628 \u0645\u0627\u062f\u064a.<\/li>\n<\/ul>\n<h3>\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0625\u0628\u0644\u0627\u063a<\/h3>\n<p>\u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0642\u0627\u0626\u0645 \u0639\u0644\u0649 \u0627\u0644\u0628\u0644\u062f\u0627\u0646 (CbCR)\u060c \u0648\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u0644\u0642\u0627\u0626\u064a\u060c \u0648\u0645\u0639\u0627\u064a\u064a\u0631 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0644\u0644\u0645\u0644\u0641 \u0627\u0644\u0645\u062d\u0644\u064a\/\u0627\u0644\u0645\u0644\u0641 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u062a\u0624\u062f\u064a \u0625\u0644\u0649 \u0631\u0624\u064a\u0629 \u0623\u0643\u062b\u0631 \u0634\u0641\u0627\u0641\u064a\u0629 \u0644\u0644\u0647\u064a\u0627\u0643\u0644 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0633\u0644\u0637\u0627\u062a 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\u0627\u0644\u0631\u0648\u0627\u062a\u0628 (payroll\/EOR)\u061f<\/li>\n<\/ul>\n<p>\u062e\u0627\u0635\u0629 \u0641\u064a \u0623\u0648\u0631\u0648\u0628\u0627\u061b \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0624\u062f\u064a \u0625\u0631\u0633\u0627\u0644 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0628\u0634\u0643\u0644 \u063a\u064a\u0631 \u0635\u062d\u064a\u062d \u0625\u0644\u0649 \u0645\u062e\u0627\u0637\u0631 \u0643\u0628\u064a\u0631\u0629 \u0639\u0644\u0649 \u0643\u0644 \u0645\u0646 <strong>\u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0645\u0644\u064a<\/strong> \u0648<strong>\u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/strong>. \u0647\u0646\u0627\u060c \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0648\u0641\u0631 \u062d\u0644\u0648\u0644 \u0645\u062b\u0644 <strong>\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0639\u0627\u0645\u0644 \u0627\u0644\u0645\u0631\u0633\u0644 \u0645\u0639 \u062a\u0623\u062c\u064a\u0631 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\u0646\u0637\u0627\u0642 \u0636\u064a\u0642 \u0645\u0646 CFO. \u064a\u062c\u0628 \u0639\u0644\u0649 \u062c\u0645\u064a\u0639 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0644\u064a\u0627\u060c \u0645\u0646 CEO \u0625\u0644\u0649 COO\u060c \u0648\u0645\u0646 CHRO \u0625\u0644\u0649 \u0645\u062f\u064a\u0631\u064a \u0627\u0644\u062a\u0648\u0633\u0639 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u060c \u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u0645\u0639 \u0645\u0631\u0627\u0639\u0627\u0629 \u0645\u062b\u0644\u062b \u0627\u0644\u0636\u0631\u0627\u0626\u0628\u060c \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644\u060c \u0648\u0627\u0644\u0633\u0645\u0639\u0629.<\/p>\n<p>\u0628\u0627\u062e\u062a\u0635\u0627\u0631\u060c \u0623\u0648\u0644\u0648\u064a\u0627\u062a \u0627\u0644\u0645\u062f\u064a\u0631\u064a\u0646 \u062a\u0634\u0645\u0644:<\/p>\n<ul>\n<li><strong>\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 (compliance):<\/strong> \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0635\u062d\u064a\u062d\u060c \u0648\u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0635\u062d\u064a\u062d\u060c \u0648\u0627\u0644\u062a\u0648\u062b\u064a\u0642 \u0627\u0644\u0635\u062d\u064a\u062d.<\/li>\n<li><strong>\u0625\u062c\u0631\u0627\u0621 \u0647\u064a\u0643\u0644\u0629 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629:<\/strong> \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0647\u064a\u0643\u0644 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u060c \u0648\u0645\u0648\u0642\u0639 \u0627\u0644\u0643\u064a\u0627\u0646\u060c \u0648\u0648\u0638\u0627\u0626\u0641 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0641\u0643\u0631\u064a\u0629 \u0648\u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0639\u0627\u0644\u0645\u064a.<\/li>\n<li><strong>\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u0627\u0644\u0633\u0645\u0639\u0629:<\/strong> \u062a\u0641\u0636\u064a\u0644 \u0627\u0644\u062d\u0644\u0648\u0644 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u0629 \u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u0627\u0644\u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u0639\u062f\u0648\u0627\u0646\u064a\u0629 \u0648\u0644\u0643\u0646 \u064a\u0635\u0639\u0628 \u0627\u0644\u062f\u0641\u0627\u0639 \u0639\u0646\u0647\u0627.<\/li>\n<li><strong>\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0645\u0631\u0643\u0632\u064a\u0629 &#8211; \u062a\u0646\u0641\u064a\u0630 \u0645\u062d\u0644\u064a:<\/strong> \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u0648\u062a\u0646\u0641\u064a\u0630\u0647\u0627 \u0628\u0627\u0644\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0627\u0644\u062e\u0628\u0631\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629.<\/li>\n<\/ul>\n<p>\u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0631\u062d\u0644\u0629\u060c \u0627\u0644\u0639\u0645\u0644 \u0645\u0639 \u0641\u0631\u064a\u0642 \u0645\u062d\u062a\u0631\u0641 \u064a\u0642\u0631\u0623 \u0627\u0644\u0636\u0631\u0627\u0626\u0628\u060c \u0648\u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0648\u0627\u0644\u062a\u0646\u0642\u0644 \u0627\u0644\u062f\u0648\u0644\u064a \u0645\u0639\u064b\u0627\u060c \u064a\u0642\u0644\u0644 \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631 \u0645\u0646 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u0645\u0643\u0644\u0641\u0629 \u0648\u064a\u0632\u064a\u062f \u0645\u0646 \u0631\u0628\u062d\u064a\u062a\u0643 \u0628\u0639\u062f \u0627\u0644\u0636\u0631\u0627\u0626\u0628.<\/p>\n<h2>\u0645\u0644\u0627\u062d\u0638\u0629 \u0647\u0627\u0645\u0629 (\u0625\u062e\u0644\u0627\u0621 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629)<\/h2>\n<p>\u062a\u0645 \u0625\u0639\u062f\u0627\u062f \u0647\u0630\u0647 \u0627\u0644\u0648\u062b\u064a\u0642\u0629 \u0644\u0623\u063a\u0631\u0627\u0636 \u0625\u0639\u0644\u0627\u0645\u064a\u0629 \u0639\u0627\u0645\u0629. <strong>\u0644\u0627 \u062a\u0639\u062a\u0628\u0631 \u0627\u0633\u062a\u0634\u0627\u0631\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629\u060c \u0623\u0648 \u0645\u0627\u0644\u064a\u0629\u060c \u0623\u0648 \u0636\u0631\u064a\u0628\u064a\u0629<\/strong>. \u062a\u062e\u062a\u0644\u0641 \u0638\u0631\u0648\u0641 \u0643\u0644 \u0634\u0631\u0643\u0629 \u0648\u0643\u0644 \u062f\u0648\u0644\u0629\u061b \u064a\u062c\u0628 \u0639\u0644\u064a\u0643 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0642\u0628\u0644 \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a\u060c \u0648\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0633\u062a\u0634\u0627\u0631\u0629 \u0641\u0631\u062f\u064a\u0629 \u0645\u0646 \u0645\u062d\u062a\u0631\u0641\u064a\u0646 \u0630\u0648\u064a \u062e\u0628\u0631\u0629.<\/p>\n<\/div>\n<p><!-- .vgblk-rw-wrapper --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a \u0644\u0645\u062f\u064a\u0631\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a: \u0627\u0644\u0645\u062e\u0627\u0637\u0631\u060c \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a\u060c \u0648\u062f\u0644\u064a\u0644 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644.<\/p>\n","protected":false},"author":1,"featured_media":991748,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[97],"tags":[],"class_list":["post-991756","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-97"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a \u0644\u0645\u062f\u064a\u0631\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a - Corpenza - \u062d\u0644\u0648\u0644 \u0639\u0627\u0644\u0645\u064a\u0629 \u0628\u0644\u0627 \u062d\u062f\u0648\u062f<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/corpenza.com\/ar\/%d8%a7%d9%84%d8%aa%d8%ae%d8%b7%d9%8a%d8%b7-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d9%8a-%d8%a7%d9%84%d8%b9%d8%a7%d9%84%d9%85%d9%8a-%d9%84%d9%85%d8%af%d9%8a%d8%b1%d9%8a-%d8%a7%d9%84%d8%b4%d8%b1%d9%83\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a \u0644\u0645\u062f\u064a\u0631\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a - Corpenza - \u062d\u0644\u0648\u0644 \u0639\u0627\u0644\u0645\u064a\u0629 \u0628\u0644\u0627 \u062d\u062f\u0648\u062f\" \/>\n<meta property=\"og:description\" content=\"\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a \u0644\u0645\u062f\u064a\u0631\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a: \u0627\u0644\u0645\u062e\u0627\u0637\u0631\u060c \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a\u060c \u0648\u062f\u0644\u064a\u0644 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/corpenza.com\/ar\/%d8%a7%d9%84%d8%aa%d8%ae%d8%b7%d9%8a%d8%b7-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d9%8a-%d8%a7%d9%84%d8%b9%d8%a7%d9%84%d9%85%d9%8a-%d9%84%d9%85%d8%af%d9%8a%d8%b1%d9%8a-%d8%a7%d9%84%d8%b4%d8%b1%d9%83\/\" \/>\n<meta property=\"og:site_name\" content=\"Corpenza - \u062d\u0644\u0648\u0644 \u0639\u0627\u0644\u0645\u064a\u0629 \u0628\u0644\u0627 \u062d\u062f\u0648\u062f\" \/>\n<meta property=\"article:published_time\" content=\"2025-12-17T05:50:43+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-17T18:56:39+00:00\" \/>\n<meta name=\"author\" content=\"Av. 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