{"id":991800,"date":"2025-12-14T05:44:06","date_gmt":"2025-12-14T05:44:06","guid":{"rendered":"https:\/\/corpenza.com\/dalil-tasisi-sharikat-wa-nasab-al-dharayib-fi-alkuwait-2026\/"},"modified":"2025-12-17T20:17:25","modified_gmt":"2025-12-17T20:17:25","slug":"dalil-tasisi-sharikat-wa-nasab-al-dharayib-fi-alkuwait-2026","status":"publish","type":"post","link":"https:\/\/corpenza.com\/ar\/dalil-tasisi-sharikat-wa-nasab-al-dharayib-fi-alkuwait-2026\/","title":{"rendered":"\u062f\u0644\u064a\u0644 \u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0646\u0633\u0628 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0627\u0644\u0643\u0648\u064a\u062a 2026"},"content":{"rendered":"<div class=\"vgblk-rw-wrapper limit-wrapper\">\n<h2>\u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0646\u0633\u0628 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0627\u0644\u0643\u0648\u064a\u062a &#8211; \u0631\u0624\u064a\u0629 2026<\/h2>\n<p>\n\u062a\u0642\u0648\u0645 \u0627\u0644\u0643\u0648\u064a\u062a \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 2025-2026 \u0628\u062a\u0628\u0633\u064a\u0637 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0648\u062a\u0637\u0648\u064a\u0631 \u0628\u0646\u064a\u0629 \u0636\u0631\u064a\u0628\u064a\u0629 \u062c\u062f\u064a\u062f\u0629 \u062a\u062a\u0645\u0627\u0634\u0649 \u0645\u0639 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629.<br \/>\n\u0623\u064a \u0623\u0646\u0647 \u0645\u0646 \u062c\u0647\u0629\u060c \u064a\u062a\u0645 \u0641\u062a\u062d \u0627\u0644\u0623\u0628\u0648\u0627\u0628 \u062a\u062f\u0631\u064a\u062c\u064a\u0627\u064b <strong>\u0644\u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u062d\u062a\u0649 100%<\/strong>\u060c \u0648\u0645\u0646 \u062c\u0647\u0629 \u0623\u062e\u0631\u0649\u060c \u0641\u0625\u0646 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0645\u062b\u0644 <strong>\u0636\u0631\u064a\u0628\u0629 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0623\u0639\u0645\u0627\u0644 (Business Profits Tax \u2013 BPT)<\/strong> \u0648<strong>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0641\u064a \u0627\u0644\u0639\u0645\u0648\u062f \u0627\u0644\u062b\u0627\u0646\u064a (Pillar Two top-up tax)<\/strong> \u0627\u0644\u062a\u064a \u062a\u062f\u062e\u0644 \u062d\u064a\u0632 \u0627\u0644\u062a\u0646\u0641\u064a\u0630 \u0627\u0639\u062a\u0628\u0627\u0631\u0627\u064b \u0645\u0646 2025\u060c \u062a\u0639\u0642\u062f \u0627\u0644\u0623\u0645\u0648\u0631 \u062e\u0627\u0635\u0629 \u0644\u0644\u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a.\n<\/p>\n<p>\n\u0641\u064a \u0647\u0630\u0627 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\u0636\u0631\u0648\u0631\u0629 \u0648\u062c\u0648\u062f <strong>\u0634\u0631\u064a\u0643 \u0643\u0648\u064a\u062a\u064a \u0628\u0646\u0633\u0628\u0629 51% \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644<\/strong> \u0641\u064a \u0627\u0644\u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629. \u064a\u0645\u0643\u0646 \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0641\u064a \u0645\u0639\u0638\u0645 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0623\u0646 \u064a\u062d\u0635\u0644 \u0639\u0644\u0649 <strong>49%<\/strong> \u0643\u062d\u062f \u0623\u0642\u0635\u0649 \u0645\u0646 \u0627\u0644\u0623\u0633\u0647\u0645.<br \/>\n\u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u0628\u0645\u0648\u062c\u0628 <strong>\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0631\u0642\u0645 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(WLL)<\/strong>.\n<\/p>\n<ul>\n<li><strong>\u0639\u062f\u062f \u0627\u0644\u0634\u0631\u0643\u0627\u0621:<\/strong> \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644 2 \u0634\u0631\u064a\u0643 (\u064a\u062a\u0648\u0642\u0639 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0648\u0627\u062d\u062f \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644 \u0645\u0646\u0647\u0645 \u0643\u0648\u064a\u062a\u064a\u0627\u064b \u0628\u0646\u0633\u0628\u0629 51%).<\/li>\n<li><strong>\u062d\u062f \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629:<\/strong> \u0627\u0644\u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0647\u064a <strong>49%<\/strong> \u0643\u062d\u062f \u0623\u0642\u0635\u0649 \u0644\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629.<\/li>\n<li><strong>\u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0645\u0646 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644:<\/strong> <strong>1000 \u062f\u064a\u0646\u0627\u0631 \u0643\u0648\u064a\u062a\u064a<\/strong>\u060c \u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0645\u062f\u0641\u0648\u0639\u0627\u064b \u0628\u0627\u0644\u0643\u0627\u0645\u0644.<\/li>\n<li><strong>\u0627\u0644\u0625\u062f\u0627\u0631\u0629:<\/strong> \u0644\u0627 \u062a\u0648\u062c\u062f \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0644\u0645\u062f\u064a\u0631 \u0645\u062d\u0644\u064a\u061b \u0648\u0644\u0643\u0646 \u0642\u062f \u062a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u062d\u0627\u062c\u0629 \u0644\u0645\u0645\u062b\u0644 \u0645\u062d\u0644\u064a \u0644\u0644\u062a\u0648\u0642\u064a\u0639 \u0641\u064a \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629.<\/li>\n<li><strong>\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u0627\u062a:<\/strong> \u064a\u062c\u0628 \u0639\u0642\u062f \u0627\u062c\u062a\u0645\u0627\u0639 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0633\u0646\u0648\u064a.<\/li>\n<\/ul>\n<p>\n\u062a\u0648\u0641\u0631 LLC \u0642\u0627\u0639\u062f\u0629 \u0645\u0631\u0646\u0629 \u0648\u0641\u0639\u0627\u0644\u0629 \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0644\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u062e\u062f\u0645\u064a\u0629 \u0648\u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u062e\u0641\u064a\u0641. \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u064a\u0628\u062d\u062b \u0639\u0646 \u0627\u0644\u0633\u064a\u0637\u0631\u0629 \u0627\u0644\u063a\u0627\u0644\u0628\u0629\u060c \u064a\u062c\u0628 \u062a\u0623\u0645\u064a\u0646 <strong>\u062d\u0642\u0648\u0642 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u062d\u0642\u0648\u0642 \u0627\u0644\u062a\u0635\u0648\u064a\u062a<\/strong> \u0628\u0639\u0642\u0648\u062f \u0645\u0641\u0635\u0644\u0629.\n<\/p>\n<h3>\u0634\u0631\u0643\u0629 \u0645\u0633\u0627\u0647\u0645\u0629 \u0645\u063a\u0644\u0642\u0629 (KSC)<\/h3>\n<p>\n\u062a\u0633\u062a\u062e\u062f\u0645 <strong>\u0634\u0631\u0643\u0629 \u0645\u0633\u0627\u0647\u0645\u0629 \u0645\u063a\u0644\u0642\u0629 (KSC)<\/strong> \u0628\u0634\u0643\u0644 \u0645\u062a\u0643\u0631\u0631 \u0644\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0643\u0628\u064a\u0631\u0629 \u0648\u0627\u0644\u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u062c\u0645\u0627\u0639\u064a\u0629.\n<\/p>\n<ul>\n<li><strong>\u0639\u062f\u062f \u0627\u0644\u0634\u0631\u0643\u0627\u0621:<\/strong> \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644 5 \u0645\u0633\u0627\u0647\u0645\u064a\u0646.<\/li>\n<li><strong>\u062d\u062f \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629:<\/strong> \u0639\u0627\u062f\u0629 \u0645\u0627 \u064a\u0643\u0648\u0646 \u0645\u062d\u062f\u0648\u062f\u0627\u064b \u0628\u0640 <strong>49%<\/strong>\u061b \u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u063a\u0627\u0644\u0628\u064a\u0629 \u0643\u0648\u064a\u062a\u064a\u0627\u064b.<\/li>\n<li><strong>\u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0645\u0646 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644:<\/strong> \u062d\u0648\u0627\u0644\u064a <strong>250,000 &#8211; 2,000,000 \u062f\u064a\u0646\u0627\u0631 \u0643\u0648\u064a\u062a\u064a<\/strong>\u060c \u064a\u062a\u0645 \u062d\u062c\u0632\u0647 \u0641\u064a \u062d\u0633\u0627\u0628 \u0645\u0635\u0631\u0641\u064a \u0642\u0628\u0644 \u0627\u0644\u062a\u0623\u0633\u064a\u0633.<\/li>\n<li><strong>\u0627\u0644\u0631\u062e\u0635\u0629:<\/strong> \u064a\u062a\u0637\u0644\u0628 \u062a\u0631\u062e\u064a\u0635 \u062e\u0627\u0635 \u0645\u0646 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u0629 (MOCI).<\/li>\n<\/ul>\n<p>\n\u062a\u0639\u062a\u0628\u0631 \u0647\u064a\u0643\u0644 KSC \u0645\u0646\u0627\u0633\u0628\u0627\u064b \u0644\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 \u0648\u0627\u0644\u0643\u0628\u064a\u0631\u0629\u060c \u0648\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629\u060c \u0648\u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0641\u0643\u0631 \u0641\u064a \u0627\u0644\u0637\u0631\u062d \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644.<br \/>\n\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0648\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0623\u0643\u062b\u0631 \u0635\u0639\u0648\u0628\u0629 \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0640 LLC.\n<\/p>\n<h3>\u0634\u0631\u0627\u0643\u0629 \u0639\u0627\u0645\u0629 (General Partnership &#8211; GP)<\/h3>\n<p>\n\u0641\u064a \u0627\u0644\u0634\u0631\u0627\u0643\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u064a\u0643\u0648\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u0621 <strong>\u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u0628\u0634\u0643\u0644 \u063a\u064a\u0631 \u0645\u062d\u062f\u0648\u062f<\/strong> \u0639\u0646 \u062f\u064a\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0629.\n<\/p>\n<ul>\n<li><strong>\u0639\u062f\u062f \u0627\u0644\u0634\u0631\u0643\u0627\u0621:<\/strong> \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644 2 \u0634\u0631\u064a\u0643.<\/li>\n<li><strong>\u0627\u0644\u0639\u0646\u0635\u0631 \u0627\u0644\u0645\u062d\u0644\u064a:<\/strong> \u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644 \u0634\u0631\u064a\u0643 \u0643\u0648\u064a\u062a\u064a \u0648\u0627\u062d\u062f \u0648\u064a\u062c\u0628 \u0623\u0646 \u064a\u0648\u0641\u0631 \u0639\u0627\u062f\u0629 <strong>51% \u0645\u0646 \u0627\u0644\u0633\u064a\u0637\u0631\u0629<\/strong>.<\/li>\n<li><strong>\u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0645\u0646 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644:<\/strong> \u0644\u0627 \u064a\u0648\u062c\u062f \u062d\u062f \u0623\u062f\u0646\u0649 \u0642\u0627\u0646\u0648\u0646\u064a.<\/li>\n<li><strong>\u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629:<\/strong> \u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u062d\u0627\u0644\u0627\u062a\u060c \u064a\u0645\u0643\u0646 \u0625\u0646\u0634\u0627\u0621 \u062d\u0642\u0648\u0642 \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u062a\u0642\u062a\u0631\u0628 \u0645\u0646 100%\u060c \u0648\u0644\u0643\u0646 \u064a\u062a\u0645 \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0623\u063a\u0644\u0628\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629.<\/li>\n<\/ul>\n<p>\n\u0628\u0633\u0628\u0628 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629\u060c \u064a\u0641\u0636\u0644 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u0648\u0646 \u0627\u0644\u0623\u062c\u0627\u0646\u0628 \u0639\u0627\u062f\u0629 \u0639\u062f\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0646\u0645\u0648\u0630\u062c\u061b \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0638\u0647\u0631 \u0641\u064a \u0627\u0644\u0634\u0631\u0627\u0643\u0627\u062a \u0627\u0644\u0639\u0627\u0626\u0644\u064a\u0629 \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u062a\u0643\u0627\u0645\u0644\u0629 \u0628\u0639\u0645\u0642 \u0645\u0639 \u0627\u0644\u0634\u0631\u064a\u0643 \u0627\u0644\u0645\u062d\u0644\u064a.\n<\/p>\n<h3>\u0634\u0631\u0627\u0643\u0629 \u0645\u062d\u062f\u0648\u062f\u0629 (LP)<\/h3>\n<p>\n\u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0628\u0646\u064a\u0629\u060c \u064a\u0643\u0648\u0646 <strong>\u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0627\u0644\u0639\u0627\u0645\u0648\u0646<\/strong> \u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u0628\u0634\u0643\u0644 \u063a\u064a\u0631 \u0645\u062d\u062f\u0648\u062f\u060c \u0628\u064a\u0646\u0645\u0627 <strong>\u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0648\u0646<\/strong> \u0645\u0633\u0624\u0648\u0644\u0648\u0646 \u0641\u0642\u0637 \u0628\u0645\u0642\u062f\u0627\u0631 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0630\u064a \u0648\u0636\u0639\u0648\u0647.\n<\/p>\n<ul>\n<li><strong>\u0627\u0644\u0634\u0631\u064a\u0643 \u0627\u0644\u0639\u0627\u0645:<\/strong> \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644 \u0634\u0631\u064a\u0643 \u0643\u0648\u064a\u062a\u064a \u0648\u0627\u062d\u062f \u0648\u0639\u0627\u062f\u0629 \u0645\u0627 \u064a\u0643\u0648\u0646 \u0644\u062f\u064a\u0647 %51 \u0645\u0646 \u0627\u0644\u0633\u064a\u0637\u0631\u0629.<\/li>\n<li><strong>\u0627\u0644\u0634\u0631\u064a\u0643 \u0627\u0644\u0645\u062d\u062f\u0648\u062f:<\/strong> \u063a\u0627\u0644\u0628\u0627\u064b \u0645\u0627 \u064a\u0643\u0648\u0646 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u062f\u0648\u0631.<\/li>\n<li><strong>\u0627\u0644\u0625\u062f\u0627\u0631\u0629:<\/strong> \u0644\u0627 \u064a\u0634\u0627\u0631\u0643 \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0648\u0646 \u0641\u064a \u0627\u0644\u0625\u062f\u0627\u0631\u0629\u061b \u0647\u0645 \u0641\u064a \u062f\u0648\u0631 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0627\u0644\u0633\u0644\u0628\u064a\u064a\u0646.<\/li>\n<\/ul>\n<p>\n\u062a\u0641\u0636\u0644 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629\u060c \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0642\u0627\u0626\u0645 \u0639\u0644\u0649 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639\u060c \u0648\u0633\u064a\u0646\u0627\u0631\u064a\u0648\u0647\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0633\u0644\u0628\u064a. \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0633\u064a\u0637\u0631\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0645\u0647\u0645\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0643\u060c \u0641\u0625\u0646 LLC \u0623\u0648 KSC \u0633\u064a\u0643\u0648\u0646\u0627\u0646 \u0623\u0643\u062b\u0631 \u0645\u0644\u0627\u0621\u0645\u0629.\n<\/p>\n<h3>\u0634\u0631\u0643\u0629 \u0642\u0627\u0628\u0636\u0629<\/h3>\n<p>\n\u062a\u064f\u0646\u0634\u0623 \u0627\u0644\u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u0642\u0627\u0628\u0636\u0629 \u0639\u0627\u062f\u0629\u064b \u0628\u0635\u064a\u063a\u0629 KSC \u0648\u062a\u0633\u062a\u062e\u062f\u0645 \u0641\u0642\u0637 <strong>\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0623\u0633\u0647\u0645 \u0641\u064a \u0634\u0631\u0643\u0627\u062a \u0623\u062e\u0631\u0649<\/strong>.\n<\/p>\n<ul>\n<li><strong>\u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0645\u0646 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644:<\/strong> \u062d\u0648\u0627\u0644\u064a <strong>1,000,000 \u062f\u064a\u0646\u0627\u0631 \u0643\u0648\u064a\u062a\u064a<\/strong>.<\/li>\n<li><strong>\u0627\u0644\u0647\u062f\u0641:<\/strong> \u062c\u0645\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u062a\u062d\u062a \u0633\u0642\u0641 \u0648\u0627\u062d\u062f\u060c \u0648\u062a\u062d\u0633\u064a\u0646 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629.<\/li>\n<\/ul>\n<p>\n\u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0648\u0641\u0631 \u0627\u0644\u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u062c\u0645\u0627\u0639\u064a\u0629 \u0627\u0644\u0645\u0646\u062a\u0634\u0631\u0629 \u0639\u0628\u0631 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u062f\u0648\u0644 \u0645\u0632\u0627\u064a\u0627 \u0645\u0646 \u062d\u064a\u062b <strong>\u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\u064a\u0629<\/strong> \u0648<strong>\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/strong> \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0643\u0648\u064a\u062a\u064a\u0629 \u0639\u0628\u0631 \u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0642\u0627\u0628\u0636\u0629.\n<\/p>\n<h2>\u0639\u0645\u0644\u064a\u0629 \u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0627\u0644\u0643\u0648\u064a\u062a (\u062e\u0637\u0648\u0629 \u0628\u062e\u0637\u0648\u0629)<\/h2>\n<p>\n\u0644\u062a\u0623\u0633\u064a\u0633 LLC \u062a\u0642\u0644\u064a\u062f\u064a\u0629\u060c \u062a\u0633\u062a\u0646\u062f \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0632\u0645\u0646\u064a\u0629 \u0627\u0644\u0646\u0645\u0648\u0630\u062c\u064a\u0629 \u0644\u0644\u062a\u0623\u0633\u064a\u0633 \u0625\u0644\u0649 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0642\u0628\u0644 2026 \u0648\u0647\u064a <strong>\u062d\u0648\u0627\u0644\u064a 3 \u0623\u0634\u0647\u0631<\/strong>. \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u062a\u0642\u0644\u0635 \u0647\u0630\u0647 \u0627\u0644\u0641\u062a\u0631\u0629 \u0623\u0648 \u062a\u062a\u0645\u062f\u062f \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0627\u0644\u0642\u0637\u0627\u0639\u060c \u0647\u064a\u0643\u0644 \u0627\u0644\u0634\u0631\u0627\u0643\u0629\u060c \u0648\u0631\u062e\u0635\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0627\u0644\u0645\u0628\u0627\u0634\u0631.\n<\/p>\n<h3>1. \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0645\u0633\u0628\u0642\u0629 \u0648\u0627\u0644\u062a\u0623\u0634\u064a\u0631\u0627\u062a<\/h3>\n<p>\n\u0627\u0644\u062e\u0637\u0648\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0627\u0644\u0623\u062c\u0627\u0646\u0628 \u0647\u064a \u062a\u0648\u0636\u064a\u062d \u062c\u0627\u0646\u0628 <strong>\u0625\u0630\u0646 \u0627\u0644\u062f\u062e\u0648\u0644 \u0648\u0627\u0644\u0625\u0642\u0627\u0645\u0629<\/strong>:\n<\/p>\n<ul>\n<li>\u062a\u0623\u0634\u064a\u0631\u0629 <strong>\u0639\u0645\u0644\/\u0631\u062c\u0644 \u0623\u0639\u0645\u0627\u0644<\/strong> \u0645\u0646\u0627\u0633\u0628\u0629 \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u064a\u0646.<\/li>\n<li>\u062a\u0633\u062c\u064a\u0644 \u062c\u0646\u0627\u0626\u064a \u0646\u0638\u064a\u0641 \u0644\u0644\u0634\u0631\u0643\u0627\u0621 (\u0645\u0637\u0644\u0648\u0628 \u0641\u064a \u0645\u0639\u0638\u0645 \u0627\u0644\u062d\u0627\u0644\u0627\u062a).<\/li>\n<li>\u0642\u064a\u0648\u062f \u0639\u0644\u0649 \u0643\u0648\u0646 \u0627\u0644\u0623\u0632\u0648\u0627\u062c \u0645\u0627\u0644\u0643\u064a\u0646 \u0645\u0646\u0641\u0631\u062f\u064a\u0646 (\u0645\u062a\u0639\u0644\u0642\u0629 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\u0639\u0644\u064a\u0643 \u062d\u062c\u0632 \u0627\u0644\u0627\u0633\u0645 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0644\u062f\u0649 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u0629 (MOCI):\n<\/p>\n<ul>\n<li>\u062a\u062d\u062f\u062f \u0627\u0633\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u062a\u062c\u0631\u064a <strong>\u0627\u0633\u062a\u0639\u0644\u0627\u0645 \u0639\u0646 \u0627\u0644\u0645\u0644\u0627\u0621\u0645\u0629<\/strong> \u0641\u064a \u0646\u0638\u0627\u0645 MOCI.<\/li>\n<li>\u064a\u062a\u0645 \u062d\u062c\u0632 \u0627\u0644\u0627\u0633\u0645 \u0627\u0644\u0645\u0639\u062a\u0645\u062f \u0644\u0641\u062a\u0631\u0629 \u0645\u0639\u064a\u0646\u0629\u060c \u0648\u062e\u0644\u0627\u0644 \u0647\u0630\u0647 \u0627\u0644\u0641\u062a\u0631\u0629 \u064a\u062a\u0645 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0639\u0642\u062f \u0627\u0644\u0623\u0633\u0627\u0633\u064a.<\/li>\n<\/ul>\n<h3>3. \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0648\u062b\u0627\u0626\u0642<\/h3>\n<p>\n\u0642\u0644\u0628 \u0645\u0644\u0641 \u0627\u0644\u062a\u0623\u0633\u064a\u0633 \u0647\u0648 <strong>\u0627\u0644\u0639\u0642\u062f \u0627\u0644\u0623\u0633\u0627\u0633\u064a (MoA) \u0648\u0627\u0644\u0639\u0642\u062f \u0627\u0644\u0623\u0633\u0627\u0633\u064a (AoA)<\/strong>. \u0639\u0627\u062f\u0629 \u0645\u0627 \u062a\u062a\u0636\u0645\u0646 \u0627\u0644\u0645\u0643\u0648\u0646\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629:\n<\/p>\n<ul>\n<li>\u0627\u0633\u0645 \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u0646\u0634\u0627\u0637\u060c \u0648\u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u0645\u0642\u0631.<\/li>\n<li>\u0645\u0628\u0644\u063a \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644\u060c \u0639\u062f\u062f \u0627\u0644\u0623\u0633\u0647\u0645\u060c \u0648\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0623\u0633\u0647\u0645 (\u0645\u062b\u0644 49% \u0623\u062c\u0646\u0628\u064a &#8211; 51% \u0643\u0648\u064a\u062a\u064a).<\/li>\n<li>\u0647\u064a\u0643\u0644 \u0627\u0644\u0625\u062f\u0627\u0631\u0629\u060c \u0635\u0644\u0627\u062d\u064a\u0627\u062a \u0627\u0644\u0645\u062f\u064a\u0631\u064a\u0646\u060c \u0648\u062a\u0648\u0642\u064a\u0639 \u0627\u0644\u0633\u062c\u0644\u0627\u062a.<\/li>\n<li>\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0623\u0631\u0628\u0627\u062d\u060c \u062d\u0642\u0648\u0642 \u0627\u0644\u062a\u0635\u0648\u064a\u062a\u060c \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u062e\u0631\u0648\u062c \u0648\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0623\u0633\u0647\u0645.<\/li>\n<\/ul>\n<p>\n\u0643\u0645\u0627 \u064a\u062a\u0636\u0645\u0646 \u0627\u0644\u0645\u0644\u0641:\n<\/p>\n<ul>\n<li>\u0646\u0633\u062e \u062c\u0648\u0627\u0632\u0627\u062a\/\u0628\u0637\u0627\u0642\u0627\u062a \u0647\u0648\u064a\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u0621\u060c<\/li>\n<li>\u0639\u0642\u062f 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(\u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629).<br \/>\n\u062a\u0633\u062a\u0628\u062f\u0644 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629 \u0648\u062a\u0644\u063a\u064a <strong>\u0627\u0644\u062a\u0645\u064a\u064a\u0632 \u0628\u064a\u0646 \u0627\u0644\u0645\u062d\u0644\u064a \u0648\u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631<\/strong>.\n<\/p>\n<ul>\n<li><strong>\u0627\u0644\u0646\u0637\u0627\u0642:<\/strong> \u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u064a \u062a\u0645\u0627\u0631\u0633 \u0646\u0634\u0627\u0637\u0627\u064b \u062a\u062c\u0627\u0631\u064a\u0627\u064b \u0641\u064a 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\u0643\u0648\u064a\u062a\u064a<\/strong>.<br \/>\n\u0633\u062a\u062f\u062e\u0644 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u064a \u062a\u0642\u0644 \u0625\u064a\u0631\u0627\u062f\u0627\u062a\u0647\u0627 \u0639\u0646 \u0647\u0630\u0627 \u0627\u0644\u0645\u0628\u0644\u063a \u062a\u062f\u0631\u064a\u062c\u064a\u0627\u064b \u062a\u062d\u062a \u0646\u0637\u0627\u0642 BPT\u060c \u0648\u0633\u064a\u062a\u0645 \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0634\u0627\u0645\u0644 \u0641\u064a \u0639\u0627\u0645 2027.\n<\/p>\n<p>\n\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0642\u0637\u0627\u0639\u064a\u0627\u064b \u0641\u064a <strong>\u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u0645\u0642\u0633\u0645\u0629<\/strong>\u060c \u0645\u0646 \u0627\u0644\u0645\u062a\u0648\u0642\u0639 \u0641\u0631\u0636 <strong>\u0636\u0631\u064a\u0628\u0629 \u0628\u0646\u0633\u0628\u0629 30%<\/strong>\u061b \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u0625\u0630\u0627 \u062a\u0645 \u062f\u0641\u0639 50% \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644 \u0645\u0646 \u0646\u0641\u0633 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u060c \u0641\u0633\u062a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u0625\u0645\u0643\u0627\u0646\u064a\u0629 <strong>\u0644\u0625\u0639\u0641\u0627\u0621 \u0636\u0631\u064a\u0628\u064a \u064a\u0635\u0644 \u0625\u0644\u0649 50%<\/strong>.\n<\/p>\n<h3>OECD Pillar Two &#8211; \u0636\u0631\u064a\u0628\u0629 \u0625\u0636\u0627\u0641\u064a\u0629 \u0644\u0627 \u062a\u0642\u0644 \u0639\u0646 15%<\/h3>\n<p>\n\u062a\u0639\u062f\u0644 \u062a\u0646\u0638\u064a\u0645 \u0622\u062e\u0631 \u0645\u0647\u0645 \u062f\u062e\u0644 \u062d\u064a\u0632 \u0627\u0644\u062a\u0646\u0641\u064a\u0630 \u0641\u064a 2025\u060c \u0648\u0627\u0644\u0630\u064a \u064a\u0646\u0635 \u0639\u0644\u0649 <strong>\u0646\u0633\u0628\u0629 \u0636\u0631\u064a\u0628\u0629 \u0641\u0639\u0627\u0644\u0629 \u0639\u0627\u0644\u0645\u064a\u0629 \u0644\u0627 \u062a\u0642\u0644 \u0639\u0646 15%<\/strong> \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a \u0627\u0644\u0643\u0628\u064a\u0631\u0629.<br \/>\n\u062a\u0633\u062a\u0639\u062f \u0627\u0644\u0643\u0648\u064a\u062a \u0644\u062a\u0646\u0641\u064a\u0630 \u0647\u0630\u0627 \u0627\u0644\u0647\u064a\u0643\u0644 \u0628\u0645\u0648\u062c\u0628 <strong>\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0642\u0631\u0627\u0631 \u0631\u0642\u0645 157\/2024<\/strong>.\n<\/p>\n<ul>\n<li><strong>\u0627\u0644\u0646\u0637\u0627\u0642:<\/strong> \u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a (MNE) \u0627\u0644\u062a\u064a \u062a\u062a\u062c\u0627\u0648\u0632 \u0625\u064a\u0631\u0627\u062f\u0627\u062a\u0647\u0627 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 <strong>750 \u0645\u0644\u064a\u0648\u0646 \u064a\u0648\u0631\u0648<\/strong>.<\/li>\n<li><strong>\u0627\u0644\u0622\u0644\u064a\u0629:<\/strong> \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0641\u0639\u0627\u0644\u0629 \u0644\u0645\u062c\u0645\u0648\u0639\u0629 MNE \u0641\u064a \u0627\u0644\u0643\u0648\u064a\u062a <strong>\u0623\u0642\u0644 \u0645\u0646 15%<\/strong>\u060c \u0633\u062a\u062f\u062e\u0644 \u0636\u0631\u064a\u0628\u0629 <strong>\u0627\u0644\u0632\u064a\u0627\u062f\u0629<\/strong> \u062d\u064a\u0632 \u0627\u0644\u062a\u0646\u0641\u064a\u0630 \u0628\u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0641\u0627\u0631\u0642.<\/li>\n<li><strong>\u0627\u0644\u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u0645\u0634\u0645\u0648\u0644\u0629:<\/strong> \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0645\u060c \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0627\u0644\u062a\u064a \u062a\u0645\u062a\u0644\u0643 \u0623\u0643\u062b\u0631 \u0645\u0646 50%\u060c \u0648\u0628\u0639\u0636 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629.<\/li>\n<\/ul>\n<p>\n\u0633\u064a\u0624\u062b\u0631 \u0647\u0630\u0627 \u0627\u0644\u062a\u0646\u0638\u064a\u0645 \u0639\u0644\u0649 \u062d\u0648\u0627\u0644\u064a <strong>20 \u0645\u062c\u0645\u0648\u0639\u0629 \u0643\u0648\u064a\u062a\u064a\u0629\u060c 25 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u062f\u0648\u0644 \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u062e\u0644\u064a\u062c\u064a (GCC) \u0648255 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a \u0623\u062c\u0646\u0628\u064a\u0629<\/strong>.<br \/>\n\u062a\u0645 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0644\u0644\u062a\u0633\u062c\u064a\u0644 \u0641\u064a \u0639\u0627\u0645 2025 \u0641\u064a <strong>30 \u0633\u0628\u062a\u0645\u0628\u0631 2025<\/strong>.<br \/>\n\u062a\u0646\u062a\u0638\u0631 \u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u0644\u062a\u0637\u0628\u064a\u0642 <strong>\u0627\u0644\u0644\u0648\u0627\u0626\u062d<\/strong> \u0627\u0644\u062a\u064a \u0633\u062a\u062f\u062e\u0644 \u062d\u064a\u0632 \u0627\u0644\u062a\u0646\u0641\u064a\u0630.\n<\/p>\n<h3>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 (Withholding Tax \u2013 WHT) &#8211; 5%<\/h3>\n<p>\n\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u064b \u0645\u0646 2025\/2026\u060c \u062a\u0639\u0632\u0632 \u0627\u0644\u0643\u0648\u064a\u062a \u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0627\u0644\u0630\u064a \u0644\u0645 \u064a\u0643\u0646 \u0645\u0648\u062c\u0648\u062f\u0627\u064b \u0633\u0627\u0628\u0642\u0627\u064b \u0623\u0648 \u0643\u0627\u0646 \u0645\u062d\u062f\u0648\u062f \u0627\u0644\u062a\u0637\u0628\u064a\u0642.<br \/>\n\u0645\u0639 \u0627\u0644\u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u062c\u062f\u064a\u062f\u060c \u0645\u0646 \u0627\u0644\u0645\u062a\u0648\u0642\u0639 \u0641\u0631\u0636 <strong>\u0636\u0631\u064a\u0628\u0629 \u0628\u0646\u0633\u0628\u0629 5%<\/strong> \u0639\u0644\u0649 \u0628\u0639\u0636 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u0645 \u0644\u0644\u0623\u062c\u0627\u0646\u0628.\n<\/p>\n<ul>\n<li><strong>\u0627\u0644\u0646\u0637\u0627\u0642:<\/strong> \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0645\u062b\u0644 \u0627\u0644\u0623\u0631\u0628\u0627\u062d\u060c \u0627\u0644\u0641\u0648\u0627\u0626\u062f\u060c \u0627\u0644\u0625\u062a\u0627\u0648\u0627\u062a \u0648\u0645\u0627 \u0634\u0627\u0628\u0647 \u0627\u0644\u062a\u064a \u062a\u062a\u0645 \u0644\u0644\u0645\u0633\u062a\u0644\u0645\u064a\u0646 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c.<\/li>\n<li><strong>\u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0621:<\/strong> \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0645\u0624\u0633\u0633\u0629 \u062f\u0627\u0626\u0645\u0629 \u0641\u064a \u0627\u0644\u0643\u0648\u064a\u062a \u062a\u062e\u0636\u0639 \u0628\u0627\u0644\u0641\u0639\u0644 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0641\u0642\u062f \u0644\u0627 \u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639.<\/li>\n<\/ul>\n<p>\n\u0633\u062a\u062a\u0636\u062d \u0627\u0644\u062a\u0641\u0627\u0635\u064a\u0644 \u0645\u0639 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062c\u062f\u064a\u062f \u0627\u0644\u0634\u0627\u0645\u0644. \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0642\u0644\u0644 \u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0645\u0646\u0639 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0645\u0646 \u0645\u0639\u062f\u0644 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0627\u0644\u0641\u0639\u0627\u0644.\n<\/p>\n<h3>\u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0648\u0648\u0627\u062c\u0628\u0627\u062a \u0627\u0644\u0625\u0642\u0631\u0627\u0631 (\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u064b \u0645\u0646 2026)<\/h3>\n<p>\n\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u064b \u0645\u0646 2026\u060c \u062a\u0633\u062a\u0639\u062f \u0627\u0644\u0643\u0648\u064a\u062a \u0644\u062a\u0637\u0628\u064a\u0642 <strong>\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0631\u0628\u0639 \u0633\u0646\u0648\u064a\u0629<\/strong> \u0648\u0646\u0638\u0627\u0645 \u0625\u0642\u0631\u0627\u0631 \u0623\u0643\u062b\u0631 \u0635\u0631\u0627\u0645\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a:\n<\/p>\n<ul>\n<li>\u062a\u0633\u062c\u064a\u0644 \u0644\u062f\u0649 \u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 <strong>\u062e\u0644\u0627\u0644 30 \u064a\u0648\u0645\u0627\u064b \u0628\u0639\u062f \u0628\u062f\u0621 \u0627\u0644\u0646\u0634\u0627\u0637<\/strong>.<\/li>\n<li>\u062a\u0642\u062f\u064a\u0645 <strong>\u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0633\u0646\u0648\u064a \u062e\u0644\u0627\u0644 6 \u0623\u0634\u0647\u0631 \u0628\u0639\u062f \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/strong>.<\/li>\n<li>\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u0645\u062f\u0629 <strong>10 \u0633\u0646\u0648\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644<\/strong>.<\/li>\n<li>\u0625\u0645\u0643\u0627\u0646\u064a\u0629 <strong>\u0627\u0644\u062e\u0635\u0645 \u0641\u064a \u062d\u0627\u0644\u0627\u062a \u0645\u0639\u064a\u0646\u0629<\/strong> \u0639\u0644\u0649 \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0648\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0631\u0648\u0627\u062a\u0628.<\/li>\n<\/ul>\n<p>\n\u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0644\u062a\u0623\u062e\u064a\u0631 \u0641\u064a \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u0646\u0627\u0642\u0635\u060c \u0633\u062a\u062f\u062e\u0644 <strong>\u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a \u0648\u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u062a\u0623\u062e\u064a\u0631\u064a\u0629<\/strong> \u062d\u064a\u0632 \u0627\u0644\u062a\u0646\u0641\u064a\u0630.<br \/>\n\u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0630\u0644\u0643\u060c \u0633\u062a\u0633\u062a\u0645\u0631 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0645\u062b\u0644 <strong>\u0636\u0631\u064a\u0628\u0629 \u062f\u0639\u0645 \u0627\u0644\u0642\u0648\u0649 \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 (NLST) \u0628\u0646\u0633\u0628\u0629 2.5%<\/strong> \u0648<strong>\u0627\u0644\u0632\u0643\u0627\u0629 \u0628\u0646\u0633\u0628\u0629 1%<\/strong>.\n<\/p>\n<h3>\u062a\u0648\u0642\u0639\u0627\u062a \u0646\u0633\u0628 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0644\u0639\u0627\u0645 2026 (\u0645\u0644\u062e\u0635)<\/h3>\n<ul>\n<li><strong>\u0636\u0631\u064a\u0628\u0629 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0623\u0639\u0645\u0627\u0644 (BPT):<\/strong> 15% &#8211; \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u062c\u0627\u0648\u0632 \u0625\u064a\u0631\u0627\u062f\u0627\u062a\u0647\u0627 <strong>1.5 \u0645\u0644\u064a\u0648\u0646 \u062f\u064a\u0646\u0627\u0631 \u0643\u0648\u064a\u062a\u064a<\/strong> (\u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0643\u0627\u0645\u0644 \u0641\u064a 2027).<\/li>\n<li><strong>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0644\u0645\u062c\u0645\u0648\u0639\u0627\u062a MNE:<\/strong> \u0636\u0631\u064a\u0628\u0629 \u0625\u0636\u0627\u0641\u064a\u0629 \u0639\u0644\u0649 \u0645\u062c\u0645\u0648\u0639\u0627\u062a MNE \u0627\u0644\u0643\u0628\u064a\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0642\u0644 \u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0641\u0639\u0627\u0644\u0629 \u0644\u062f\u064a\u0647\u0627 \u0639\u0646 15%.<\/li>\n<li><strong>\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u0645\u0642\u0633\u0645\u0629:<\/strong> 30% (\u0645\u0639 \u0625\u0639\u0641\u0627\u0621\u0627\u062a \u062a\u0635\u0644 \u0625\u0644\u0649 50% \u0628\u0634\u0631\u0648\u0637 \u0645\u0639\u064a\u0646\u0629).<\/li>\n<li><strong>\u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 (WHT):<\/strong> 5% \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0645\u062b\u0644 \u0627\u0644\u0623\u0631\u0628\u0627\u062d\u060c \u0627\u0644\u0625\u062a\u0627\u0648\u0627\u062a\u060c \u0627\u0644\u0641\u0648\u0627\u0626\u062f\u060c \u0648\u0645\u0627 \u0625\u0644\u0649 \u0630\u0644\u0643 (\u0645\u0639 \u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a \u0648\u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0645\u062d\u0641\u0648\u0638\u0629).<\/li>\n<li><strong>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629:<\/strong> \u0627\u0639\u062a\u0628\u0627\u0631\u0627\u064b \u0645\u0646 2026\u060c \u0644\u0627 \u062a\u0632\u0627\u0644 <strong>0%<\/strong> &#8211; \u0644\u0627 \u064a\u0648\u062c\u062f \u062a\u0627\u0631\u064a\u062e \u0645\u062d\u062f\u062f \u0644\u062a\u0637\u0628\u064a\u0642 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629.<\/li>\n<\/ul>\n<h2>\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0627\u0644\u0645\u062e\u0627\u0637\u0631: \u0645\u0627 \u064a\u062c\u0628 \u0627\u0644\u0627\u0646\u062a\u0628\u0627\u0647 \u0625\u0644\u064a\u0647 \u0639\u0646\u062f \u062f\u062e\u0648\u0644 \u0639\u0627\u0645 2026\u061f<\/h2>\n<p>\n\u062a\u062d\u062a\u0648\u064a \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0639\u0644\u0649 \u0641\u0631\u0635 \u0648\u0645\u062e\u0627\u0637\u0631 \u062e\u0627\u0635\u0629 \u0644\u0644\u0647\u064a\u0627\u0643\u0644 \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0631\u063a\u0628 \u0641\u064a \u062a\u0623\u0633\u064a\u0633 \u0645\u0631\u0643\u0632 \u0625\u0642\u0644\u064a\u0645\u064a \u0641\u064a \u0627\u0644\u0643\u0648\u064a\u062a:\n<\/p>\n<ul>\n<li><strong>\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062d\u062f\u0648\u062f:<\/strong> \u064a\u062c\u0628 \u062a\u0635\u0645\u064a\u0645 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0627\u0644\u0646\u0645\u0648 \u0648\u0641\u0642\u0627\u064b \u0644\u062d\u062f\u0648\u062f \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a (<strong>1.5 \u0645\u0644\u064a\u0648\u0646 \u062f\u064a\u0646\u0627\u0631 \u0643\u0648\u064a\u062a\u064a<\/strong>) \u062d\u064a\u062b \u0633\u064a\u062a\u063a\u064a\u0631 \u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0646\u062f \u062a\u062c\u0627\u0648\u0632\u0647\u0627.<\/li>\n<li><strong>\u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u0628\u064a\u0646 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0627\u062a:<\/strong> \u064a\u062c\u0628 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0642\u0648\u0627\u0639\u062f \u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u064a \u0648\u062d\u0633\u0627\u0628\u0627\u062a <strong>Pillar Two<\/strong> \u0645\u062a\u0648\u0627\u0641\u0642\u0629 \u0644\u062a\u0642\u0644\u064a\u0644 \u0645\u062e\u0627\u0637\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0632\u064a\u0627\u062f\u0629.<\/li>\n<li><strong>\u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u062f\u0627\u0626\u0645\u0629 (PE):<\/strong> \u0645\u0646 \u0627\u0644\u0645\u062a\u0648\u0642\u0639 \u0623\u0646 \u064a\u062a\u0636\u062d \u062a\u0639\u0631\u064a\u0641 <strong>\u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u062f\u0627\u0626\u0645\u0629<\/strong> \u0641\u064a \u0627\u0644\u0643\u0648\u064a\u062a \u0645\u0639 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062c\u062f\u064a\u062f\u061b \u0642\u062f \u062a\u0624\u062f\u064a \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0628\u064a\u0639\u064a\u0629\/\u0627\u0644\u062e\u062f\u0645\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0629 \u0625\u0644\u0649 \u0625\u0646\u0634\u0627\u0621 PE \u062f\u0648\u0646 \u0642\u0635\u062f.<\/li>\n<li><strong>\u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0648\u062a\u0635\u0645\u064a\u0645 \u0627\u0644\u0639\u0642\u0648\u062f:<\/strong> \u064a\u062c\u0628 \u062a\u0633\u0639\u064a\u0631 \u062a\u0623\u062b\u064a\u0631 <strong>\u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0628\u0646\u0633\u0628\u0629 5%<\/strong> \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d \u0641\u064a \u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0625\u062a\u0627\u0648\u0627\u062a\u060c \u0627\u0644\u0645\u0639\u0631\u0641\u0629\u060c \u0648\u0631\u0633\u0648\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629.<\/li>\n<\/ul>\n<p>\n\u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0646\u0642\u0637\u0629\u060c \u0641\u0625\u0646 \u0627\u0644\u062a\u062d\u0631\u0643 \u062f\u0648\u0646 \u062f\u0639\u0645 \u0645\u0646 \u0641\u0631\u064a\u0642 \u0645\u062a\u0645\u0631\u0633 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0643\u0648\u064a\u062a\u064a\u0629 \u0648\u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0627\u0644\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 OECD \u0642\u062f \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u062a\u062f\u0642\u064a\u0642\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u062e\u0637\u064a\u0631\u0629 \u0648\u062a\u0635\u062d\u064a\u062d\u0627\u062a \u0628\u0623\u062b\u0631 \u0631\u062c\u0639\u064a \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u0649 \u0627\u0644\u0645\u062a\u0648\u0633\u0637.\n<\/p>\n<h2>\u0627\u0644\u0628\u0639\u062f \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062d\u0631\u0643\u0629\u060c \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0625\u0631\u0633\u0627\u0644 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646<\/h2>\n<p>\n\u063a\u0627\u0644\u0628\u0627\u064b \u0645\u0627 \u064a\u0639\u0646\u064a \u062a\u0623\u0633\u064a\u0633 \u0634\u0631\u0643\u0629 \u0641\u064a \u0627\u0644\u0643\u0648\u064a\u062a <strong>\u062a\u0648\u0638\u064a\u0641 \u0645\u0648\u0638\u0641\u064a\u0646 \u0623\u062c\u0627\u0646\u0628<\/strong> \u0648<strong>\u0625\u0631\u0633\u0627\u0644 \u0645\u0648\u0638\u0641\u064a\u0646 \u0628\u064a\u0646 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0627\u062a<\/strong>.<br \/>\n\u0645\u0639 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062c\u062f\u064a\u062f\u060c \u062a\u0635\u0628\u062d \u0627\u0644\u0623\u0645\u0648\u0631 \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u062d\u0627\u0633\u0645\u0629:\n<\/p>\n<ul>\n<li><strong>\u062a\u0635\u0627\u0631\u064a\u062d \u0627\u0644\u0639\u0645\u0644 \u0648\u0627\u0644\u0625\u0642\u0627\u0645\u0629:<\/strong> \u064a\u062c\u0628 \u0623\u0646 \u062a\u062a\u0642\u062f\u0645 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u062a\u0623\u0634\u064a\u0631\u0627\u062a \u0627\u0644\u0639\u0645\u0644 \u0648\u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0644\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u0623\u062c\u0627\u0646\u0628 \u0628\u0627\u0644\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u0632\u0645\u0646\u064a \u0644\u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u0634\u0631\u0643\u0629.<\/li>\n<li><strong>\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629:<\/strong> \u064a\u062c\u0628 \u062d\u0633\u0627\u0628 \u0627\u0644\u0631\u0648\u0627\u062a\u0628\u060c \u0648\u0627\u0644\u062e\u0635\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 (\u0645\u062b\u0644 NLST\u060c \u0648\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0627\u0644\u0645\u0634\u0627\u0628\u0647\u0629 \u0644\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a)\u060c \u0648\u0627\u0644\u0645\u0643\u0627\u0641\u0622\u062a \u0648\u0627\u0644\u062d\u0642\u0648\u0642 \u0627\u0644\u0625\u0636\u0627\u0641\u064a\u0629 \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d.<\/li>\n<li><strong>\u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0627\u0644\u0645\u0631\u0633\u0644\u0629 \/ \u0627\u0644\u062a\u0648\u0638\u064a\u0641 \u0627\u0644\u0645\u0624\u0642\u062a:<\/strong> \u0641\u064a \u062d\u0627\u0644\u0629 \u0625\u0631\u0633\u0627\u0644 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0645\u0646 \u062f\u0648\u0644\u0629 \u0623\u062e\u0631\u0649 \u0625\u0644\u0649 \u0627\u0644\u0643\u0648\u064a\u062a \u0628\u0646\u0645\u0648\u0630\u062c <strong>\u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0627\u0644\u0645\u0631\u0633\u0644\u0629<\/strong>\u060c \u064a\u062c\u0628 \u062a\u062d\u0644\u064a\u0644 \u062a\u0623\u062b\u064a\u0631\u0627\u062a <strong>\u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a<\/strong>.<\/li>\n<li><strong>\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628:<\/strong> \u064a\u062c\u0628 \u062a\u062d\u0633\u064a\u0646 \u0639\u0642\u0648\u062f \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0628\u064a\u0646 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0627\u062a\u060c \u0648\u0627\u0644\u0641\u0635\u0644 \u0628\u064a\u0646 \u0627\u0644\u0623\u062c\u0631 \u0648\u0631\u0633\u0648\u0645 \u0627\u0644\u062e\u062f\u0645\u0629\u060c \u0648\u062d\u0632\u0645 \u0627\u0644\u0645\u063a\u062a\u0631\u0628\u064a\u0646 \u0645\u0646 \u0627\u0644\u0646\u0627\u062d\u064a\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.<\/li>\n<\/ul>\n<p>\n\u062a\u0633\u0627\u0639\u062f Corpenza\u060c \u0628\u062e\u0628\u0631\u062a\u0647\u0627 \u0641\u064a <strong>\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0631\u0648\u0627\u062a\u0628<\/strong> \u0648<strong>\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0627\u0644\u0645\u0631\u0633\u0644\u0629<\/strong>\u060c \u0641\u064a \u0636\u0645\u0627\u0646 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\u062c\u0647\u0629\u060c \u0648\u0645\u0646 \u062c\u0647\u0629 \u0623\u062e\u0631\u0649 <strong>\u062a\u0634\u0647\u062f \u062a\u0634\u062f\u064a\u062f\u0627\u064b \u0636\u0631\u064a\u0628\u064a\u0627\u064b<\/strong>.<br \/>\n\u062a\u062a\u0637\u0644\u0628 \u0647\u0630\u0647 \u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062b\u0646\u0627\u0626\u064a\u0629 \u062f\u0644\u064a\u0644\u0627\u064b \u0645\u062d\u062a\u0631\u0641\u0627\u064b \u0641\u064a \u0627\u0644\u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629:\n<\/p>\n<ul>\n<li>\u0627\u062e\u062a\u064a\u0627\u0631 <strong>\u0646\u0648\u0639 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0647\u064a\u0643\u0644 \u0627\u0644\u0634\u0631\u0627\u0643\u0629<\/strong> \u0627\u0644\u0635\u062d\u064a\u062d (LLC\u060c KSC\u060c \u0627\u0644\u0642\u0627\u0628\u0636\u0629\u060c \u0625\u0644\u062e).<\/li>\n<li>\u062a\u062d\u0644\u064a\u0644 \u0625\u0645\u0643\u0627\u0646\u064a\u0629 <strong>\u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0628\u0646\u0633\u0628\u0629 100%<\/strong> \u0645\u0639 \u0631\u062e\u0635\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0627\u0644\u0645\u0628\u0627\u0634\u0631.<\/li>\n<li>\u062d\u0645\u0627\u064a\u0629 <strong>\u0623\u062d\u0643\u0627\u0645 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0623\u0631\u0628\u0627\u062d\u060c \u062d\u0642\u0648\u0642 \u0627\u0644\u062a\u0635\u0648\u064a\u062a \u0648\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u062e\u0631\u0648\u062c<\/strong> \u0641\u064a \u0639\u0642\u0648\u062f \u0627\u0644\u0634\u0631\u0627\u0643\u0629.<\/li>\n<li>\u062a\u0635\u0645\u064a\u0645 \u0646\u0645\u0648\u0630\u062c \u0636\u0631\u064a\u0628\u064a \u064a\u062a\u0645\u0627\u0634\u0649 \u0645\u0639 <strong>\u0642\u0648\u0627\u0646\u064a\u0646 BPT\u060c WHT \u0648Pillar Two<\/strong> \u0644\u0639\u0627\u0645\u064a 2025-2026.<\/li>\n<li>\u062a\u062e\u0637\u064a\u0637 <strong>\u0625\u0639\u0627\u062f\u0629 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0628\u064a\u0646 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0648\u0627\u0644\u0625\u062a\u0627\u0648\u0627\u062a<\/strong> \u0636\u0645\u0646 \u0627\u0644\u0647\u064a\u0643\u0644 \u0627\u0644\u062f\u0648\u0644\u064a.<\/li>\n<li>\u062a\u0639\u064a\u064a\u0646 \u0627\u0644\u0641\u0631\u0642 \u0627\u0644\u062a\u064a \u0633\u062a\u0639\u0645\u0644 \u0641\u064a \u0627\u0644\u0643\u0648\u064a\u062a \u0645\u0646 \u062e\u0644\u0627\u0644 <strong>\u0627\u0644\u0631\u0648\u0627\u062a\u0628\u060c EOR \u0648\u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0627\u0644\u0645\u0631\u0633\u0644\u0629<\/strong> \u062f\u0648\u0646 \u0645\u062e\u0627\u0637\u0631 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0636\u0631\u064a\u0628\u064a\u0629.<\/li>\n<\/ul>\n<p>\n\u062a\u0633\u0627\u0639\u062f Corpenza\u060c \u0645\u0646 \u062e\u0644\u0627\u0644 \u0639\u0634\u0631\u0627\u062a \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u0639\u0645\u0644\u062a \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a <strong>\u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u062a\u0635\u0627\u0631\u064a\u062d \u0627\u0644\u0625\u0642\u0627\u0645\u0629\u060c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u062c\u0648\u0627\u0632\u0627\u062a \u0627\u0644\u0633\u0641\u0631 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631<\/strong>\u060c \u0641\u064a \u062a\u0635\u0645\u064a\u0645 \u062e\u0637\u0629 \u0627\u0644\u0643\u0648\u064a\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0643 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\u0641\u0639\u0644\u064a \u064a\u062a\u0631\u0627\u0648\u062d \u0628\u064a\u0646 <strong>15%-30%<\/strong> \u0641\u064a \u0627\u0644\u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u062a\u064a \u0644\u0645 \u064a\u062a\u0645 \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0644\u0647\u0627 \u0628\u0634\u0643\u0644 \u062c\u064a\u062f.\n<\/p>\n<p>\n\u0644\u0630\u0644\u0643\u060c \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u062f\u062e\u0648\u0644\u0643 \u0625\u0644\u0649 \u0627\u0644\u0643\u0648\u064a\u062a \u0623\u0648 \u0625\u0639\u0627\u062f\u0629 \u0647\u064a\u0643\u0644\u0629:\n<\/p>\n<ul>\n<li>\u0648\u0636\u062d \u0646\u0648\u0639 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0647\u064a\u0643\u0644 \u0627\u0644\u0634\u0631\u0627\u0643\u0629.<\/li>\n<li>\u0646\u0645\u0648\u0630\u062c \u062a\u0623\u062b\u064a\u0631 BPT\u060c WHT \u0648Pillar Two \u0644\u0639\u0627\u0645\u064a 2025-2026.<\/li>\n<li>\u0635\u0645\u0645 \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d \u0646\u0645\u0627\u0630\u062c \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u062f\u0648\u0644\u064a\u064a\u0646\u060c \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0627\u0644\u0645\u0631\u0633\u0644\u0629.<\/li>\n<li>\u0625\u0630\u0627 \u0623\u0645\u0643\u0646\u060c \u0627\u0639\u0645\u0644 \u0645\u0639 \u062e\u0628\u0631\u0627\u0621 \u064a\u0645\u0643\u0646\u0647\u0645 \u062a\u062d\u0644\u064a\u0644 <strong>\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0643\u0648\u064a\u062a \u0648\u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0623\u062e\u0631\u0649 \u0639\u0644\u0649 \u0646\u0641\u0633 \u0627\u0644\u0637\u0627\u0648\u0644\u0629<\/strong>.<\/li>\n<\/ul>\n<p>\n\u062a\u0642\u062f\u0645 Corpenza \u062d\u0644\u0648\u0644 <strong>\u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u062a\u0635\u0627\u0631\u064a\u062d \u0627\u0644\u0625\u0642\u0627\u0645\u0629\u060c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u062c\u0648\u0627\u0632\u0627\u062a \u0627\u0644\u0633\u0641\u0631 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631<\/strong> \u062a\u062d\u062a \u0633\u0642\u0641 \u0648\u0627\u062d\u062f\u060c \u0645\u0645\u0627 \u064a\u062f\u0639\u0645\u0643 \u0641\u064a \u0625\u0646\u0634\u0627\u0621 \u0647\u064a\u0643\u0644 \u0645\u0633\u062a\u062f\u0627\u0645 \u0648\u0642\u0627\u0628\u0644 \u0644\u0644\u062a\u0646\u0628\u0624 \u0628\u0639\u062f \u0639\u0627\u0645 2026.\n<\/p>\n<h3>\u0625\u062e\u0644\u0627\u0621 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629<\/h3>\n<p>\n\u062a\u0633\u062a\u0646\u062f \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0648\u062b\u064a\u0642\u0629 \u0625\u0644\u0649 \u0645\u0635\u0627\u062f\u0631 \u062f\u0648\u0644\u064a\u0629 \u0639\u0627\u0645\u0629 \u0648\u0645\u0634\u0627\u0631\u064a\u0639 \u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u062d\u062f\u064a\u062b\u0629 \u0641\u064a \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0625\u0639\u062f\u0627\u062f.<br \/>\n\u0644\u0627 \u062a\u062d\u0645\u0644 \u0623\u064a \u0645\u0646 \u0627\u0644\u0639\u0628\u0627\u0631\u0627\u062a \u0647\u0646\u0627 \u0635\u0641\u0629 <strong>\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0642\u0627\u0646\u0648\u0646\u064a\u0629\u060c \u0636\u0631\u064a\u0628\u064a\u0629 \u0623\u0648 \u0645\u0627\u0644\u064a\u0629<\/strong>.<br \/>\n\u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u062a\u063a\u064a\u0631 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0643\u0648\u064a\u062a\u064a\u0629\u060c \u0648\u0646\u0633\u0628 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0628\u0634\u0643\u0644 \u0645\u062a\u0643\u0631\u0631\u061b \u0644\u0630\u0644\u0643\u060c \u064a\u062c\u0628 \u0639\u0644\u064a\u0643 <strong>\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0648\u0627\u0633\u062a\u0634\u0627\u0631\u0629 \u062e\u0628\u064a\u0631 \u0642\u0627\u0646\u0648\u0646\u064a\/\u0636\u0631\u064a\u0628\u064a \u0642\u0628\u0644 \u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0623\u0648 \u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u0634\u0631\u0643\u0629<\/strong>.<br \/>\n\u0644\u0627 \u064a\u0645\u0643\u0646 \u062a\u062d\u0645\u064a\u0644 Corpenza \u0623\u0648 \u0627\u0644\u0643\u0627\u062a\u0628 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0639\u0646 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0646\u0627\u062c\u0645\u0629 \u0639\u0646 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062a\u062e\u0630\u0629 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u0648\u062b\u064a\u0642\u0629.\n<\/p>\n<\/div>\n<p><!-- .vgblk-rw-wrapper --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0627\u0644\u0643\u0648\u064a\u062a\u060c \u0646\u0633\u0628 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u062f\u0644\u064a\u0644 2026 \u2014 \u062e\u0637\u0648\u0627\u062a \u0627\u0644\u062a\u0623\u0633\u064a\u0633 \u0648\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628.<\/p>\n","protected":false},"author":1,"featured_media":991702,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100],"tags":[],"class_list":["post-991800","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-100"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u062f\u0644\u064a\u0644 \u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0646\u0633\u0628 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0627\u0644\u0643\u0648\u064a\u062a 2026 - 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 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Berk T\u00fczel\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0643\u064f\u062a\u0628 \u0628\u0648\u0627\u0633\u0637\u0629\" \/>\n\t<meta name=\"twitter:data1\" content=\"Av. Berk T\u00fczel\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/corpenza.com\/ar\/dalil-tasisi-sharikat-wa-nasab-al-dharayib-fi-alkuwait-2026\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/corpenza.com\/ar\/dalil-tasisi-sharikat-wa-nasab-al-dharayib-fi-alkuwait-2026\/\"},\"author\":{\"name\":\"Av. 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