{"id":3897,"date":"2025-06-18T08:36:38","date_gmt":"2025-06-18T05:36:38","guid":{"rendered":"https:\/\/nykitenko-legal.com\/khadamat\/%d9%82%d8%a7%d9%86%d9%88%d9%86-%d8%a7%d9%84%d8%b6%d8%b1%d8%a7%d8%a6%d8%a8-%d9%88%d8%a7%d9%84%d9%87%d9%8a%d9%83%d9%84%d8%a9-%d8%a7%d9%84%d8%af%d9%88%d9%84%d9%8a%d8%a9\/"},"modified":"2026-09-07T11:29:03","modified_gmt":"2026-09-07T08:29:03","slug":"qanwn-aldtraaeb-walhekltt-aldwlett","status":"publish","type":"page","link":"https:\/\/nykitenko-legal.com\/ar\/khadamat\/qanwn-aldtraaeb-walhekltt-aldwlett\/","title":{"rendered":"\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0647\u064a\u0643\u0644\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"3897\" class=\"elementor elementor-3897 elementor-617\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5dd1239a e-flex e-con-boxed e-con e-parent\" data-id=\"5dd1239a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2727059e elementor-align-right elementor-widget elementor-widget-breadcrumbs\" data-id=\"2727059e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"breadcrumbs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<nav aria-label=\"breadcrumbs\" class=\"rank-math-breadcrumb\"><p><span class=\"last\">Home<\/span><\/p><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-40f4b90e e-con-full e-flex e-con e-child\" data-id=\"40f4b90e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-40459a33 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stroke-linecap=\"square\" stroke-linejoin=\"round\"><\/path><path d=\"M27.9549 12.6824H37.6404C38.8241 12.6824 39.7927 13.6526 39.7927 14.8384V56.88C39.7927 58.0658 38.8241 59.0359 37.6404 59.0359H3.20323C2.01945 59.0359 1.0509 58.0658 1.0509 56.88V14.8384C1.0509 13.6526 2.01945 12.6824 3.20323 12.6824H12.8887\" stroke=\"#0A1A2F\" stroke-width=\"2\" stroke-linecap=\"square\"><\/path><\/g><defs><clipPath id=\"clip0_31_689\"><rect width=\"62\" height=\"60\" fill=\"white\"><\/rect><\/clipPath><\/defs><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h1 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0639\u0627\u0628\u0631 \u0644\u0644\u062d\u062f\u0648\u062f\u060c \u0648\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0648\u0627\u0644\u0647\u064a\u0643\u0644\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h1>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5fe6f330 e-con-full e-flex e-con e-child\" data-id=\"5fe6f330\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-25f14df8 elementor-widget elementor-widget-text-editor\" data-id=\"25f14df8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u062a\u0648\u0627\u062c\u0647 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0645\u062e\u0627\u0637\u0631 \u0636\u0631\u064a\u0628\u064a\u0629 \u0643\u0644\u0645\u0627 \u0627\u0645\u062a\u062f\u062a \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0623\u0648 \u0627\u0644\u0639\u0642\u0648\u062f \u0623\u0648 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0623\u0648 \u0627\u0644\u0623\u0635\u0648\u0644 \u0623\u0648 \u0645\u0633\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u062f\u0627\u0648\u0644 \u0639\u0628\u0631 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0648\u0644\u0627\u064a\u0629 \u0642\u0636\u0627\u0626\u064a\u0629. \u0648\u062a\u0635\u0628\u062d \u0647\u0630\u0647 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0623\u0643\u062b\u0631 \u062d\u0633\u0627\u0633\u064a\u0629 \u0641\u064a \u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0637\u0627\u0642\u0629\u060c \u062d\u064a\u062b \u064a\u0645\u0643\u0646 \u0644\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0648\u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u0648\u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0623\u0646 \u062a\u0624\u062b\u0631 \u0645\u0628\u0627\u0634\u0631\u0629 \u0641\u064a \u0627\u0644\u062a\u062f\u0641\u0642 \u0627\u0644\u0646\u0642\u062f\u064a \u0648\u0631\u0628\u062d\u064a\u0629 \u0627\u0644\u0635\u0641\u0642\u0627\u062a.<\/p><p>\u062a\u0642\u062f\u0645 <strong>Nykitenko Legal<\/strong> \u0627\u0644\u0645\u0634\u0648\u0631\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0648\u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u064a\u0646 \u0648\u0627\u0644\u0645\u0635\u062f\u0631\u064a\u0646 \u0648\u0634\u0631\u0643\u0627\u062a \u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0637\u0627\u0642\u0629 \u0628\u0634\u0623\u0646 \u0627\u0644\u0647\u064a\u0643\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0639\u0627\u0628\u0631\u0629 \u0644\u0644\u062d\u062f\u0648\u062f\u060c \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u060c \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0648\u0627\u0644\u062f\u0641\u0627\u0639 \u0641\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629. \u0646\u0633\u0627\u0639\u062f \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0639\u0644\u0649 \u0628\u0646\u0627\u0621 \u0647\u064a\u0627\u0643\u0644 \u062f\u0648\u0644\u064a\u0629 \u0633\u0644\u064a\u0645\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u064b\u0627 \u062a\u062f\u0639\u0645 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0645\u0639 \u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u062a\u0639\u0631\u0636 \u0644\u0644\u0646\u0632\u0627\u0639\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-688cf961 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"688cf961\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6NDAzNSwidG9nZ2xlIjpmYWxzZX0%3D\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u0627\u062d\u062c\u0632 \u0627\u0633\u062a\u0634\u0627\u0631\u0629<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2b3084c1 e-con-full e-flex e-con e-parent\" data-id=\"2b3084c1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7b479304 e-flex e-con-boxed e-con e-parent\" data-id=\"7b479304\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-57046d93 e-flex e-con-boxed e-con e-child\" data-id=\"57046d93\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-785d9e7e e-flex e-con-boxed e-con e-parent\" data-id=\"785d9e7e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3c8ea16 e-con-full e-flex e-con e-child\" data-id=\"3c8ea16\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-750d526 elementor-widget elementor-widget-heading\" data-id=\"750d526\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0645\u0646 \u0646\u0642\u062f\u0645 \u0644\u0647 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\u0642\u0636\u0627\u0626\u064a\u0629<\/li><li>\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0648\u0627\u0644\u0645\u0643\u0627\u062a\u0628 \u0627\u0644\u0639\u0627\u0626\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u0648\u0646 \u0627\u0644\u0623\u062c\u0627\u0646\u0628<\/li><li>\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629<\/li><li>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062f\u0627\u062e\u0644\u0629 \u0625\u0644\u0649 \u0623\u0633\u0648\u0627\u0642 \u0623\u062c\u0646\u0628\u064a\u0629 \u062c\u062f\u064a\u062f\u0629 \u0623\u0648 \u0627\u0644\u062a\u064a \u062a\u0648\u0633\u0639 \u0639\u0645\u0644\u064a\u0627\u062a\u0647\u0627 \u0627\u0644\u0639\u0627\u0628\u0631\u0629 \u0644\u0644\u062d\u062f\u0648\u062f<\/li><li>\u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0648\u0627\u0644\u0645\u062f\u064a\u0631\u0648\u0646 \u0648\u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0630\u0648\u0648 \u0627\u0644\u062b\u0631\u0648\u0627\u062a \u0627\u0644\u0645\u0631\u062a\u0641\u0639\u0629 \u0627\u0644\u0630\u064a\u0646 \u064a\u062f\u064a\u0631\u0648\u0646 \u062a\u0639\u0631\u0636\u064b\u0627 \u0636\u0631\u064a\u0628\u064a\u064b\u0627 \u062f\u0648\u0644\u064a\u064b\u0627<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4f03dfde e-flex e-con-boxed e-con e-child\" data-id=\"4f03dfde\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5c8cea7f elementor-widget elementor-widget-heading\" data-id=\"5c8cea7f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u0646\u0642\u062f\u0645\u0647\u0627<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71500938 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"71500938\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d1eb1c elementor-widget elementor-widget-text-editor\" data-id=\"2d1eb1c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0644\u0643\u0644 <a href=\"https:\/\/nykitenko-legal.com\/ar\/khadamat\/alastscharat-alqanwnett-abr-alhdwd-llshrkat-aldwlett\/\">\u0634\u0631\u0643\u0629 \u062f\u0648\u0644\u064a\u0629<\/a> \u0645\u0644\u0641\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062e\u0627\u0635. \u0646\u0643\u064a\u0651\u0641 \u062f\u0639\u0645\u0646\u0627 \u0645\u0639 \u0646\u0645\u0648\u0630\u062c \u0639\u0645\u0644\u0643 \u0648<a href=\"https:\/\/nykitenko-legal.com\/ar\/al-ikhtisasat-al-qadaiyya\/\">\u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629<\/a> \u0627\u0644\u0645\u0639\u0646\u064a\u0629 \u0648\u0623\u0647\u062f\u0627\u0641\u0643 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629\u060c \u0633\u0648\u0627\u0621 \u0643\u0627\u0646 \u0627\u0644\u0623\u0645\u0631 \u064a\u062a\u0639\u0644\u0642 \u0628\u062f\u062e\u0648\u0644 \u0627\u0644\u0633\u0648\u0642 \u0623\u0648 \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a \u0623\u0648 \u0635\u0641\u0642\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0623\u0648 <a href=\"https:\/\/nykitenko-legal.com\/ar\/khadamat\/aldam-alqanwne-llthkem-fe-mjal-altdaqtt\/\">\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0637\u0627\u0642\u0629<\/a> \u0623\u0648 \u062a\u062f\u0642\u064a\u0642\u0627\u062a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54770d1 elementor-widget elementor-widget-n-accordion\" data-id=\"54770d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8850\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-8850\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0644\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0639\u0627\u0628\u0631\u0629 \u0644\u0644\u062d\u062f\u0648\u062f \u0648\u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"tivo ti-arrow-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"tivo ti-arrow-right\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8850\" class=\"elementor-element elementor-element-c2066f3 e-con-full e-flex e-con e-child\" data-id=\"c2066f3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8850\" class=\"elementor-element elementor-element-770f6dd e-con-full e-flex e-con e-child\" data-id=\"770f6dd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b39f88a elementor-widget elementor-widget-text-editor\" data-id=\"b39f88a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>\u0645\u062a\u0649 \u064a\u0635\u0628\u062d \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0639\u0627\u0628\u0631 \u0644\u0644\u062d\u062f\u0648\u062f \u0636\u0631\u0648\u0631\u064a\u064b\u0627:<\/strong><\/p><ul><li>\u062a\u0628\u064a\u0639 \u0634\u0631\u0643\u062a\u0643 \u0623\u0648 \u062a\u0634\u062a\u0631\u064a \u0623\u0648 \u062a\u0642\u062f\u0645 \u062e\u062f\u0645\u0627\u062a \u0639\u0628\u0631 \u0627\u0644\u062d\u062f\u0648\u062f \u0648\u0627\u0644\u0639\u0648\u0627\u0642\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u063a\u064a\u0631 \u0648\u0627\u0636\u062d\u0629.<\/li><li>\u062a\u0645\u0631 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0639\u0628\u0631 \u0639\u062f\u0629 \u0648\u0644\u0627\u064a\u0627\u062a \u0642\u0636\u0627\u0626\u064a\u0629 \u0648\u062a\u062e\u0644\u0642 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0623\u0648 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639.<\/li><li>\u062a\u0633\u0628\u0628 \u0647\u064a\u0643\u0644\u064a\u0629 \u0639\u0645\u0644\u0643 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u062a\u0633\u0631\u0628\u064b\u0627 \u0636\u0631\u064a\u0628\u064a\u064b\u0627 \u063a\u064a\u0631 \u0636\u0631\u0648\u0631\u064a \u0623\u0648 \u0636\u063a\u0637\u064b\u0627 \u0639\u0644\u0649 \u0627\u0644\u062a\u062f\u0641\u0642 \u0627\u0644\u0646\u0642\u062f\u064a.<\/li><li>\u0623\u0646\u062a \u062a\u062f\u062e\u0644 \u0633\u0648\u0642\u064b\u0627 \u062c\u062f\u064a\u062f\u064b\u0627 \u0648\u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u0641\u0647\u0645 \u0627\u0644\u062a\u0639\u0631\u0636 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0648\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0642\u0628\u0644 \u0627\u0644\u0625\u0637\u0644\u0627\u0642.<\/li><li>\u0639\u0642\u0648\u062f\u0643 \u0648\u0641\u0648\u0627\u062a\u064a\u0631\u0643 \u0648\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u062f\u0641\u0639 \u0644\u0627 \u062a\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0627\u0644\u0647\u064a\u0643\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0627\u0644\u0641\u0639\u0644\u064a \u0644\u0644\u0623\u0639\u0645\u0627\u0644.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8850\" class=\"elementor-element elementor-element-7b172e3 e-con-full e-flex e-con e-child\" data-id=\"7b172e3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a023ebc elementor-widget elementor-widget-text-editor\" data-id=\"a023ebc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>\u0645\u0627 \u0627\u0644\u0630\u064a \u062a\u062d\u0635\u0644 \u0639\u0644\u064a\u0647 \u0645\u0646 \u0627\u0644\u0647\u064a\u0643\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0639\u0627\u0628\u0631\u0629 \u0644\u0644\u062d\u062f\u0648\u062f:<\/strong><\/p><ul><li>\u062e\u0627\u0631\u0637\u0629 \u0637\u0631\u064a\u0642 \u0644\u0644\u0647\u064a\u0643\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0639\u0627\u0628\u0631\u0629 \u0644\u0644\u062d\u062f\u0648\u062f.<\/li><li>\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u062d\u0633\u0628 \u0627\u0644\u0648\u0644\u0627\u064a\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629.<\/li><li>\u0631\u0623\u064a \u0642\u0627\u0646\u0648\u0646\u064a \u0628\u0634\u0623\u0646 \u0627\u0644\u062a\u0639\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u0623\u0648 \u0647\u064a\u0643\u0644 \u0623\u0648 \u062f\u062e\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u0633\u0648\u0642.<\/li><li>\u062a\u0648\u0635\u064a\u0627\u062a \u0628\u0634\u0623\u0646 \u0647\u064a\u0643\u0644\u0629 \u0627\u0644\u0639\u0642\u0648\u062f \u0648\u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0648\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u062f\u0641\u0639.<\/li><li>\u0645\u0644\u0627\u062d\u0638\u0627\u062a \u062a\u0646\u0633\u064a\u0642 \u0628\u0634\u0623\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639.<\/li><li>\u062e\u0637\u0629 \u062a\u0646\u0641\u064a\u0630 \u0639\u0645\u0644\u064a\u0629 \u0644\u0644\u0641\u0631\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8851\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8851\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> \u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0644\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"tivo ti-arrow-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"tivo ti-arrow-right\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8851\" class=\"elementor-element elementor-element-e602482 e-con-full e-flex e-con e-child\" data-id=\"e602482\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8851\" class=\"elementor-element elementor-element-c2aef41 e-con-full e-flex e-con e-child\" data-id=\"c2aef41\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6044329 elementor-widget elementor-widget-text-editor\" data-id=\"6044329\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<strong>\u0645\u062a\u0649 \u064a\u0635\u0628\u062d \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0636\u0631\u0648\u0631\u064a\u064b\u0627:<\/strong>\n<ul>\n<li>\u062a\u0639\u0645\u0644 \u0634\u0631\u0643\u062a\u0643 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0639\u062f\u0629 \u0643\u064a\u0627\u0646\u0627\u062a \u0623\u0648 \u0641\u0631\u0648\u0639 \u0623\u0648 \u0645\u062a\u0639\u0627\u0642\u062f\u064a\u0646 \u0623\u0648 \u0645\u0633\u0627\u0631\u0627\u062a \u062f\u0641\u0639 \u0641\u064a \u0648\u0644\u0627\u064a\u0627\u062a \u0642\u0636\u0627\u0626\u064a\u0629 \u0645\u062e\u062a\u0644\u0641\u0629.<\/li>\n<li>\u0644\u0633\u062a \u0645\u062a\u0623\u0643\u062f\u064b\u0627 \u0645\u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0639\u0645\u0644\u0643 \u0644\u062f\u064a\u0647 \u0645\u0646\u0634\u0623\u0629 \u062f\u0627\u0626\u0645\u0629 \u0623\u0648 \u0631\u0627\u0628\u0637\u0629 \u0636\u0631\u064a\u0628\u064a\u0629 \u0623\u0648 \u062a\u0639\u0631\u0636 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0623\u0648 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629.<\/li>\n<li>\u0642\u062f \u064a\u0646\u0634\u0626 \u0633\u0648\u0642 \u062c\u062f\u064a\u062f \u0623\u0648 \u0639\u0642\u062f \u0623\u0648 \u0645\u0633\u062a\u062b\u0645\u0631 \u0623\u0648 \u0627\u0633\u062a\u062d\u0648\u0627\u0630 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0645 \u062a\u0643\u0646 \u0638\u0627\u0647\u0631\u0629 \u0641\u064a \u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062a\u062e\u0637\u064a\u0637.<\/li>\n<li>\u064a\u062d\u062a\u0627\u062c \u0641\u0631\u064a\u0642\u0643 \u0627\u0644\u0645\u0627\u0644\u064a \u0623\u0648 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0625\u0644\u0649 \u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 \u0642\u0628\u0644 \u0645\u0639\u0627\u0645\u0644\u0629 \u0623\u0648 \u0625\u0639\u0627\u062f\u0629 \u0647\u064a\u0643\u0644\u0629 \u0623\u0648 \u062a\u062f\u0642\u064a\u0642.<\/li>\n<li>\u062a\u0631\u064a\u062f \u062a\u062d\u062f\u064a\u062f \u0646\u0642\u0627\u0637 \u0627\u0644\u0636\u0639\u0641 \u0642\u0628\u0644 \u0623\u0646 \u062a\u062a\u062d\u0648\u0644 \u0625\u0644\u0649 \u063a\u0631\u0627\u0645\u0627\u062a \u0623\u0648 \u0625\u0639\u0627\u062f\u0629 \u062a\u0642\u064a\u064a\u0645\u0627\u062a \u0623\u0648 \u0646\u0632\u0627\u0639\u0627\u062a \u0645\u0639 \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8851\" class=\"elementor-element elementor-element-9637c20 e-con-full e-flex e-con e-child\" data-id=\"9637c20\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bf7965b elementor-widget elementor-widget-text-editor\" data-id=\"bf7965b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<strong>\u0645\u0627 \u0627\u0644\u0630\u064a \u062a\u062d\u0635\u0644 \u0639\u0644\u064a\u0647 \u0645\u0646 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629:<\/strong>\n<ul>\n<li>\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062a\u0639\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u062d\u0633\u0628 \u0627\u0644\u0648\u0644\u0627\u064a\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629.<\/li>\n<li>\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u062f\u0627\u0626\u0645\u0629 \u0648\u0627\u0644\u0631\u0627\u0628\u0637\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.<\/li>\n<li>\u062a\u062d\u0644\u064a\u0644 \u0645\u062e\u0627\u0637\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629.<\/li>\n<li>\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0639\u0642\u0648\u062f \u0648\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u062f\u0641\u0639 \u0648\u0627\u0644\u0647\u064a\u0643\u0644 \u0627\u0644\u0645\u0624\u0633\u0633\u064a \u0645\u0646 \u0645\u0646\u0638\u0648\u0631 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.<\/li>\n<li>\u0645\u0644\u062e\u0635 \u0645\u0643\u062a\u0648\u0628 \u0644\u0644\u0645\u062e\u0627\u0637\u0631 \u0645\u0639 \u0627\u0644\u0642\u0636\u0627\u064a\u0627 \u0630\u0627\u062a \u0627\u0644\u0623\u0648\u0644\u0648\u064a\u0629 \u0648\u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0648\u0635\u0649 \u0628\u0647\u0627.<\/li>\n<li>\u0631\u0623\u064a \u0642\u0627\u0646\u0648\u0646\u064a \u0623\u0648 \u0645\u0630\u0643\u0631\u0629 \u062f\u0627\u062e\u0644\u064a\u0629 \u0644\u0644\u0625\u062f\u0627\u0631\u0629 \u0623\u0648 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0623\u0648 \u0627\u0644\u0628\u0646\u0648\u0643 \u0623\u0648 \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8852\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8852\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> \u0627\u0644\u062a\u0645\u062b\u064a\u0644 \u0641\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u0627\u062a \u0648\u0627\u0644\u0646\u0632\u0627\u0639\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"tivo ti-arrow-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"tivo ti-arrow-right\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8852\" class=\"elementor-element elementor-element-c059f46 e-con-full e-flex e-con e-child\" data-id=\"c059f46\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8852\" class=\"elementor-element elementor-element-4fefdf9 e-con-full e-flex e-con e-child\" data-id=\"4fefdf9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5dd3138 elementor-widget elementor-widget-text-editor\" data-id=\"5dd3138\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>\u0645\u062a\u0649 \u064a\u0635\u0628\u062d \u0627\u0644\u062a\u0645\u062b\u064a\u0644 \u0641\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u0627\u062a \u0648\u0627\u0644\u0646\u0632\u0627\u0639\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0636\u0631\u0648\u0631\u064a\u064b\u0627:<\/strong><\/p><ul><li>\u062a\u0644\u0642\u062a \u0634\u0631\u0643\u062a\u0643 \u0625\u0634\u0639\u0627\u0631\u064b\u0627 \u0628\u062a\u062f\u0642\u064a\u0642 \u0636\u0631\u064a\u0628\u064a \u0623\u0648 \u0637\u0644\u0628 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0646 \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.<\/li><li>\u062a\u0637\u0639\u0646 \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0623\u0648 \u062a\u0631\u062a\u064a\u0628\u0627\u062a \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0623\u0648 \u0627\u0644\u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u0645\u0624\u0633\u0633\u064a\u0629.<\/li><li>\u0623\u062f\u0649 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0625\u0644\u0649 \u062a\u0642\u064a\u064a\u0645\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0625\u0636\u0627\u0641\u064a\u0629 \u0623\u0648 \u063a\u0631\u0627\u0645\u0627\u062a \u0623\u0648 \u0646\u062a\u0627\u0626\u062c \u062a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644.<\/li><li>\u0623\u0646\u062a \u0645\u0646\u062e\u0631\u0637 \u0641\u064a \u0646\u0632\u0627\u0639 \u0628\u0634\u0623\u0646 \u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0623\u0648 \u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0623\u0648 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u0623\u0648 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0639\u0627\u0628\u0631\u0629 \u0644\u0644\u062d\u062f\u0648\u062f.<\/li><li>\u062a\u062d\u062a\u0627\u062c \u0634\u0631\u0643\u062a\u0643 \u0625\u0644\u0649 \u062a\u0645\u062b\u064a\u0644 \u0642\u0627\u0646\u0648\u0646\u064a \u0623\u062b\u0646\u0627\u0621 \u0627\u0644\u0645\u0641\u0627\u0648\u0636\u0627\u062a \u0623\u0648 \u0627\u0644\u0637\u0639\u0648\u0646 \u0623\u0648 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0623\u0648 \u0627\u0644\u062a\u0642\u0627\u0636\u064a.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8852\" class=\"elementor-element elementor-element-dd339f5 e-con-full e-flex e-con e-child\" data-id=\"dd339f5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3bfcd61 elementor-widget elementor-widget-text-editor\" data-id=\"3bfcd61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>\u0645\u0627 \u0627\u0644\u0630\u064a \u062a\u062d\u0635\u0644 \u0639\u0644\u064a\u0647 \u0623\u062b\u0646\u0627\u0621 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u0627\u062a \u0648\u0627\u0644\u0646\u0632\u0627\u0639\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629:<\/strong><\/p><ul><li>\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u062f\u0641\u0627\u0639 \u0641\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u062a\u0645\u062b\u064a\u0644 \u0642\u0627\u0646\u0648\u0646\u064a.<\/li><li>\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0648\u0627\u0644\u0623\u062f\u0644\u0629 \u0627\u0644\u062f\u0627\u0639\u0645\u0629.<\/li><li>\u062a\u062d\u0644\u064a\u0644 \u0642\u0627\u0646\u0648\u0646\u064a \u0644\u0645\u0637\u0627\u0644\u0628\u0627\u062a \u0648\u062a\u0642\u064a\u064a\u0645\u0627\u062a \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.<\/li><li>\u0637\u0639\u0648\u0646 \u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u062f\u0639\u0645 \u0641\u064a \u062d\u0644 \u0627\u0644\u0646\u0632\u0627\u0639\u0627\u062a.<br \/>\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u062a\u0641\u0627\u0648\u0636 \u0639\u0644\u0649 \u0627\u0644\u062a\u0633\u0648\u064a\u0629 \u0639\u0646\u062f \u0627\u0644\u0627\u0642\u062a\u0636\u0627\u0621.<\/li><li>\u0622\u0631\u0627\u0621 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0623\u0648\u0631\u0627\u0642 \u0645\u0648\u0642\u0641 \u0648\u0645\u0630\u0643\u0631\u0627\u062a \u062f\u0641\u0627\u0639 \u0644\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8853\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8853\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> \u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0628\u0634\u0623\u0646 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0627\u0644\u0647\u064a\u0643\u0644\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0648\u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"tivo ti-arrow-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"tivo ti-arrow-right\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8853\" class=\"elementor-element elementor-element-86710a7 e-con-full e-flex e-con e-child\" data-id=\"86710a7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8853\" class=\"elementor-element elementor-element-7b5c87d e-con-full e-flex e-con e-child\" data-id=\"7b5c87d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bf9a4ca elementor-widget elementor-widget-text-editor\" data-id=\"bf9a4ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>\u0645\u062a\u0649 \u062a\u0635\u0628\u062d \u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0648\u0627\u0644\u0647\u064a\u0643\u0644\u0629 \u0636\u0631\u0648\u0631\u064a\u0629:<\/strong><\/p><ul><li>\u0623\u0646\u062a \u062a\u0646\u062a\u0642\u0644 \u0634\u062e\u0635\u064a\u064b\u0627 \u0623\u0648 \u062a\u0646\u0642\u0644 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0625\u0644\u0649 \u0648\u0644\u0627\u064a\u0629 \u0642\u0636\u0627\u0626\u064a\u0629 \u0623\u062e\u0631\u0649.<\/li><li>\u062a\u062f\u0631\u0633 \u0634\u0631\u0643\u062a\u0643 \u0647\u064a\u0643\u0644 \u0634\u0631\u0643\u0629 \u0642\u0627\u0628\u0636\u0629 \u0623\u0648 SPV \u0623\u0648 \u0645\u0642\u0631\u064b\u0627 \u0625\u0642\u0644\u064a\u0645\u064a\u064b\u0627 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0623\u0648 \u0633\u0646\u063a\u0627\u0641\u0648\u0631\u0629 \u0623\u0648 \u0645\u0631\u0643\u0632 \u0623\u0639\u0645\u0627\u0644 \u062f\u0648\u0644\u064a \u0622\u062e\u0631.<\/li><li>\u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0623\u0648 \u0627\u0644\u0645\u062f\u064a\u0631\u064a\u0646 \u0623\u0648 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u064a\u0646.<\/li><li>\u0642\u062f \u064a\u062e\u0644\u0642 \u0647\u064a\u0643\u0644\u0643 \u0627\u0644\u062d\u0627\u0644\u064a \u0645\u062e\u0627\u0637\u0631 \u0627\u0645\u062a\u062b\u0627\u0644 \u062a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0623\u0648 \u0627\u0644\u062c\u0648\u0647\u0631 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0623\u0648 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f\u0629.<\/li><li>\u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u064a\u0642\u064a\u0646 \u0642\u0627\u0646\u0648\u0646\u064a \u0642\u0628\u0644 \u062a\u0623\u0633\u064a\u0633 \u0634\u0631\u0643\u0629 \u0623\u0648 \u0634\u0631\u0627\u0621 \u0623\u0635\u0648\u0644 \u0623\u0648 \u0646\u0642\u0644 \u0623\u0646\u0634\u0637\u0629 \u0625\u0644\u0649 \u0627\u0644\u062e\u0627\u0631\u062c.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8853\" class=\"elementor-element elementor-element-5984476 e-con-full e-flex e-con e-child\" data-id=\"5984476\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-26e9618 elementor-widget elementor-widget-text-editor\" data-id=\"26e9618\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>\u0645\u0627 \u0627\u0644\u0630\u064a \u062a\u062d\u0635\u0644 \u0639\u0644\u064a\u0647 \u0645\u0646 \u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0627\u0644\u0647\u064a\u0643\u0644\u0629:<\/strong><\/p><ul><li>\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0644\u0623\u0641\u0631\u0627\u062f \u0648\u0627\u0644\u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u0645\u0624\u0633\u0633\u064a\u0629.<\/li><li>\u062a\u0648\u0635\u064a\u0627\u062a \u0628\u0634\u0623\u0646 \u0627\u0644\u0647\u064a\u0643\u0644\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629.<\/li><li>\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062c\u0648\u0647\u0631 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0625\u0628\u0644\u0627\u063a.<\/li><li>\u0631\u0623\u064a \u0642\u0627\u0646\u0648\u0646\u064a \u0628\u0634\u0623\u0646 \u0627\u0644\u062a\u0639\u0631\u0636 \u0644\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 \u0648\u0645\u0646\u062e\u0641\u0636\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628.<\/li><li>\u062e\u0627\u0631\u0637\u0629 \u0637\u0631\u064a\u0642 \u0644\u0647\u064a\u0643\u0644\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0642\u0627\u0628\u0636\u0629 \u0648SPV.<\/li><li>\u0645\u0631\u0627\u062c\u0639\u0629 \u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0627\u0645\u062a\u062b\u0627\u0644\u064a\u0629 \u0639\u0627\u0628\u0631\u0629 \u0644\u0644\u062d\u062f\u0648\u062f \u0644\u0644\u0627\u0646\u062a\u0642\u0627\u0644 \u0623\u0648 <a href=\"https:\/\/nykitenko-legal.com\/ar\/khadamat\/tarakhis-al-aamal-wa-itlaq-al-suq\/\">\u062f\u062e\u0648\u0644 \u0627\u0644\u0633\u0648\u0642<\/a>.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8854\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8854\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> \u062e\u062f\u0645\u0627\u062a \u0627\u0633\u062a\u0634\u0627\u0631\u064a\u0629 \u0628\u0634\u0623\u0646 BEPS \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0625\u0635\u0644\u0627\u062d \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"tivo ti-arrow-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"tivo ti-arrow-right\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8854\" class=\"elementor-element elementor-element-c62612f e-con-full e-flex e-con e-child\" data-id=\"c62612f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8854\" class=\"elementor-element elementor-element-13d007c e-con-full e-flex e-con e-child\" data-id=\"13d007c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cac8826 elementor-widget elementor-widget-text-editor\" data-id=\"cac8826\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>\u0645\u062a\u0649 \u062a\u0635\u0628\u062d \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0640 BEPS \u0648OECD \u0636\u0631\u0648\u0631\u064a\u0629:<\/strong><\/p><ul><li>\u062a\u0639\u0645\u0644 \u0634\u0631\u0643\u062a\u0643 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0639\u062f\u0629 \u0643\u064a\u0627\u0646\u0627\u062a \u0623\u0648 \u0647\u064a\u0627\u0643\u0644 \u0642\u0627\u0628\u0636\u0629 \u0623\u0648 \u0645\u0627\u0644\u0643\u064a \u062d\u0642\u0648\u0642 \u0645\u0644\u0643\u064a\u0629 \u0641\u0643\u0631\u064a\u0629 \u0623\u0648 \u0623\u062f\u0648\u0627\u062a \u062a\u0645\u0648\u064a\u0644 \u0641\u064a \u0648\u0644\u0627\u064a\u0627\u062a \u0642\u0636\u0627\u0626\u064a\u0629 \u0645\u062e\u062a\u0644\u0641\u0629.<\/li><li>\u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u062a\u0631\u062a\u064a\u0628\u0627\u062a \u0628\u064a\u0646 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u062a\u0648\u0627\u0641\u0642\u0629 \u0645\u0639 \u0645\u0628\u0627\u062f\u0626 BEPS \u0644\u062f\u0649 OECD.<\/li><li>\u0642\u062f \u064a\u0641\u0639\u0651\u0644 \u0647\u064a\u0643\u0644\u0643 \u0642\u0648\u0627\u0639\u062f CFC \u0623\u0648 \u0645\u062e\u0627\u0648\u0641 \u0639\u062f\u0645 \u0627\u0644\u062a\u0637\u0627\u0628\u0642 \u0627\u0644\u0647\u062c\u064a\u0646 \u0623\u0648 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0644\u0643\u0644 \u062f\u0648\u0644\u0629 \u0639\u0644\u0649 \u062d\u062f\u0629.<\/li><li>\u0623\u0646\u062a \u062a\u0639\u064a\u062f \u0647\u064a\u0643\u0644\u0629 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0623\u0648 \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0623\u0648 \u0627\u0644\u062a\u0631\u062e\u064a\u0635 \u0623\u0648 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0639\u0628\u0631 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629.<\/li><li>\u064a\u0637\u0644\u0628 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u0648\u0646 \u0623\u0648 \u0627\u0644\u0628\u0646\u0648\u0643 \u0623\u0648 \u0627\u0644\u0645\u062f\u0642\u0642\u0648\u0646 \u062a\u0623\u0643\u064a\u062f\u064b\u0627 \u0628\u0623\u0646 \u0647\u064a\u0643\u0644\u0643 \u0627\u0644\u062f\u0648\u0644\u064a \u0645\u062a\u0648\u0627\u0641\u0642 \u0636\u0631\u064a\u0628\u064a\u064b\u0627 \u0648\u064a\u0645\u0643\u0646 \u0627\u0644\u062f\u0641\u0627\u0639 \u0639\u0646\u0647.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8854\" class=\"elementor-element elementor-element-9c961e4 e-con-full e-flex e-con e-child\" data-id=\"9c961e4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e40e6d4 elementor-widget elementor-widget-text-editor\" data-id=\"e40e6d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>\u0645\u0627 \u0627\u0644\u0630\u064a \u062a\u062d\u0635\u0644 \u0639\u0644\u064a\u0647 \u0645\u0646 \u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a BEPS \u0648\u0627\u0644\u0625\u0635\u0644\u0627\u062d \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a:<\/strong><\/p><ul><li>\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0645\u062a\u062b\u0627\u0644 BEPS \u0644\u0644\u0647\u064a\u0643\u0644 \u0627\u0644\u0645\u0624\u0633\u0633\u064a \u0627\u0644\u062d\u0627\u0644\u064a.<\/li><li>\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0628\u064a\u0646 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0648\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0648\u0646\u0645\u0627\u0630\u062c \u0645\u0644\u0643\u064a\u0629 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0641\u0643\u0631\u064a\u0629.<\/li><li>\u062a\u062d\u0644\u064a\u0644 CFC \u0648\u0639\u062f\u0645 \u0627\u0644\u062a\u0637\u0627\u0628\u0642 \u0627\u0644\u0647\u062c\u064a\u0646 \u0648\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0625\u0628\u0644\u0627\u063a.<\/li><li>\u062a\u0648\u0635\u064a\u0627\u062a \u0644\u0625\u0639\u0627\u062f\u0629 \u0647\u064a\u0643\u0644\u0629 \u0627\u0644\u062a\u0631\u062a\u064a\u0628\u0627\u062a \u0639\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631.<\/li><li>\u0645\u0630\u0643\u0631\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0628\u0634\u0623\u0646 \u0627\u0644\u062a\u0639\u0631\u0636 \u0644\u0642\u0648\u0627\u0639\u062f OECD \u0648BEPS \u0648\u0627\u0644\u0625\u0635\u0644\u0627\u062d \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062f\u0648\u0644\u064a.<\/li><li>\u062e\u0627\u0631\u0637\u0629 \u0637\u0631\u064a\u0642 \u0639\u0645\u0644\u064a\u0629 \u0644\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0641\u0631\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8855\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8855\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0637\u0627\u0642\u0629 \u0627\u0644\u0639\u0627\u0628\u0631\u0629 \u0644\u0644\u062d\u062f\u0648\u062f <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"tivo ti-arrow-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"tivo ti-arrow-right\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8855\" class=\"elementor-element elementor-element-90dfbbe e-con-full e-flex e-con e-child\" data-id=\"90dfbbe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8855\" class=\"elementor-element elementor-element-7359be2 e-con-full e-flex e-con e-child\" data-id=\"7359be2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cf10bcb elementor-widget elementor-widget-text-editor\" data-id=\"cf10bcb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<strong>\u0645\u062a\u0649 \u062a\u0635\u0628\u062d \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0641\u064a \u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0637\u0627\u0642\u0629 \u0636\u0631\u0648\u0631\u064a\u0629:<\/strong>\n<ul>\n \t<li>\u062a\u0639\u0628\u0631 \u0645\u0633\u0627\u0631\u0627\u062a \u062a\u062c\u0627\u0631\u062a\u0643 \u0639\u062f\u0629 \u0648\u0644\u0627\u064a\u0627\u062a \u0642\u0636\u0627\u0626\u064a\u0629 (\u0645\u062b\u0644 \u0627\u0644\u0646\u0645\u0633\u0627 \u2013 \u0627\u0644\u0645\u062c\u0631 \u2013 \u0623\u0648\u0643\u0631\u0627\u0646\u064a\u0627) \u0648\u0642\u062f \u062a\u062e\u0644\u0642 \u0645\u062e\u0627\u0637\u0631 \u0627\u0632\u062f\u0648\u0627\u062c \u0636\u0631\u064a\u0628\u064a \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a.<\/li>\n \t<li>\u062a\u0637\u0639\u0646 \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u0644\u0639\u0642\u0648\u062f\u0643 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0627\u0644\u0622\u062c\u0644\u0629 \u0623\u0648 \u0627\u0644\u0641\u0648\u0631\u064a\u0629 \u0623\u062b\u0646\u0627\u0621 \u062a\u062f\u0642\u064a\u0642 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644.<\/li>\n \t<li>\u062a\u062a\u0633\u0627\u0621\u0644 \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0639\u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0637\u0627\u0642\u0629 \u0628\u064a\u0646 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u062a\u062a\u0628\u0639 \u0645\u0628\u062f\u0623 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0645\u0633\u062a\u0642\u0644 \u0644\u062f\u0649 OECD.<\/li>\n \t<li>\u062a\u0624\u062e\u0631 \u0645\u0643\u0627\u062a\u0628 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0623\u0648 \u062a\u0631\u0641\u0636 \u0627\u0633\u062a\u0631\u062f\u0627\u062f\u0627\u062a \u0643\u0628\u064a\u0631\u0629 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0628\u0631 \u0627\u0644\u062d\u062f\u0648\u062f \u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u062a\u062e\u0635\u064a\u0635\u0627\u062a \u0627\u0644\u0631\u0628\u0637 \u0627\u0644\u0628\u064a\u0646\u064a.<\/li>\n \t<li>\u064a\u062d\u062a\u0627\u062c \u0639\u0645\u0644\u0643 \u0625\u0644\u0649 \u0647\u064a\u0643\u0644 \u0636\u0631\u064a\u0628\u064a \u0642\u0627\u0628\u0644 \u0644\u0644\u062f\u0641\u0627\u0639 \u0639\u0646\u0647 \u0642\u0628\u0644 \u062a\u0648\u0633\u064a\u0639 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u063a\u0627\u0632 \u0623\u0648 \u0627\u0644\u0643\u0647\u0631\u0628\u0627\u0621 \u0623\u0648 LNG \u0623\u0648 \u0627\u0644\u0633\u0644\u0639.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8855\" class=\"elementor-element elementor-element-6f4e780 e-con-full e-flex e-con e-child\" data-id=\"6f4e780\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2587b96 elementor-widget elementor-widget-text-editor\" data-id=\"2587b96\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>\u0645\u0627 \u0627\u0644\u0630\u064a \u062a\u062d\u0635\u0644 \u0639\u0644\u064a\u0647 \u0645\u0646 \u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0637\u0627\u0642\u0629:<\/strong><\/p><ul><li>\u062a\u0648\u062b\u064a\u0642 \u0644\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0645\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 OECD \u0644\u0639\u0642\u0648\u062f \u0627\u0644\u0637\u0627\u0642\u0629 \u0628\u064a\u0646 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629.<\/li><li>\u062f\u0639\u0645 \u0641\u064a \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0627\u0644\u0645\u0631\u062c\u0639\u064a\u0629 \u0644\u0644\u062a\u0631\u062a\u064a\u0628\u0627\u062a \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0627\u0644\u0622\u062c\u0644\u0629 \u0648\u0627\u0644\u0641\u0648\u0631\u064a\u0629 \u0648tolling \u0648\u0627\u0644\u062a\u0648\u0631\u064a\u062f.<\/li><li>\u062e\u0627\u0631\u0637\u0629 \u0637\u0631\u064a\u0642 \u0644\u0644\u0647\u064a\u0643\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\u064a\u0629 \u0627\u0644\u0639\u0627\u0628\u0631\u0629 \u0644\u0644\u062d\u062f\u0648\u062f.<\/li><li>\u0631\u0623\u064a \u0642\u0627\u0646\u0648\u0646\u064a \u0628\u0634\u0623\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0644\u0645\u0633\u0627\u0631\u0627\u062a \u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0637\u0627\u0642\u0629.<\/li><li>\u062a\u0642\u064a\u064a\u0645 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0633\u0644\u0627\u0633\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629.<\/li><li>\u0648\u0631\u0642\u0629 \u0645\u0648\u0642\u0641 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0644\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0623\u0648 \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0623\u0648 \u0627\u0644\u0628\u0646\u0648\u0643 \u0623\u0648 \u0641\u0631\u0642 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ad61d6e e-flex e-con-boxed e-con e-parent\" data-id=\"ad61d6e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7a89f06b e-con-full e-flex e-con e-child\" data-id=\"7a89f06b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-540bc19b e-flex e-con-boxed e-con e-parent\" data-id=\"540bc19b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-67ecaeef e-con-full e-flex e-con e-child\" data-id=\"67ecaeef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-32ebb073 elementor-widget elementor-widget-heading\" data-id=\"32ebb073\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0644\u0645\u0627\u0630\u0627 \u062a\u062b\u0642 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u062e\u0628\u0631\u062a\u0646\u0627 \u0641\u064a \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46da5f62 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"46da5f62\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65b7ea24 elementor-widget elementor-widget-text-editor\" data-id=\"65b7ea24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u062a\u062f\u0639\u0645 \u0645\u0645\u0627\u0631\u0633\u062a\u0646\u0627 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062f\u064a\u0631 \u062a\u0639\u0631\u0636\u064b\u0627 \u0636\u0631\u064a\u0628\u064a\u064b\u0627 \u0639\u0628\u0631 \u0645\u0633\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0648\u0627\u0644\u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u0645\u0624\u0633\u0633\u064a\u0629 \u0648\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0645\u0639 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0648\u0639\u062f\u0629 \u0648\u0644\u0627\u064a\u0627\u062a \u0642\u0636\u0627\u0626\u064a\u0629. \u064a\u0639\u062a\u0645\u062f \u0639\u0644\u064a\u0646\u0627 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0644\u0623\u0646:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-489049df e-con-full e-grid e-con e-child\" data-id=\"489049df\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5d0bc15a e-con-full e-flex e-con e-child\" data-id=\"5d0bc15a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6872632b elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"6872632b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"13\" height=\"13\" viewBox=\"0 0 13 13\" fill=\"none\"><path d=\"M1.17725 7.41824L5.41029 11.2416L11.4184 1.9563\" stroke=\"#C9A977\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t\u0645\u0639\u0631\u0641\u0629 \u0639\u0645\u064a\u0642\u0629 \u0628\u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0639\u0627\u0628\u0631\u0629 \u0644\u0644\u062d\u062f\u0648\u062f\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e169d18 e-con-full e-flex e-con e-child\" data-id=\"e169d18\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-444114c3 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"444114c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"13\" height=\"13\" viewBox=\"0 0 13 13\" fill=\"none\"><path d=\"M1.17725 7.41824L5.41029 11.2416L11.4184 1.9563\" stroke=\"#C9A977\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t\u0625\u0631\u0634\u0627\u062f \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0635\u0645\u0645 \u0648\u0641\u0642 \u0648\u0627\u0642\u0639 \u0627\u0644\u0623\u0639\u0645\u0627\u0644\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4b096059 e-con-full e-flex e-con e-child\" data-id=\"4b096059\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-49d811ce elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"49d811ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"13\" height=\"13\" viewBox=\"0 0 13 13\" fill=\"none\"><path d=\"M1.17725 7.41824L5.41029 11.2416L11.4184 1.9563\" stroke=\"#C9A977\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0627\u0633\u062a\u0628\u0627\u0642\u064a\u0629 \u0644\u0644\u062d\u062f \u0645\u0646 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-26684938 e-con-full e-flex e-con e-child\" data-id=\"26684938\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1826817 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"1826817\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"13\" height=\"13\" viewBox=\"0 0 13 13\" fill=\"none\"><path d=\"M1.17725 7.41824L5.41029 11.2416L11.4184 1.9563\" stroke=\"#C9A977\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t\u062d\u0644\u0648\u0644 \u0639\u0645\u0644\u064a\u0629\u060c \u0644\u0627 \u0646\u0638\u0631\u064a\u0629\u060c \u0644\u0644\u0645\u0634\u0643\u0644\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6f8eb6d8 e-con-full e-flex e-con e-child\" data-id=\"6f8eb6d8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4f4f96ee elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"4f4f96ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"13\" height=\"13\" viewBox=\"0 0 13 13\" fill=\"none\"><path d=\"M1.17725 7.41824L5.41029 11.2416L11.4184 1.9563\" stroke=\"#C9A977\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t\u062e\u0628\u0631\u0629 \u0641\u064a \u0643\u0644 \u0645\u0646 \u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u062a\u0645\u062b\u064a\u0644 \u0641\u064a \u0627\u0644\u0646\u0632\u0627\u0639\u0627\u062a\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-72d1c48 e-con-full elementor-hidden-mobile e-flex e-con e-child\" data-id=\"72d1c48\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-77b41168 e-con-full e-flex e-con e-child\" data-id=\"77b41168\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-62c2e37d elementor-widget elementor-widget-text-editor\" data-id=\"62c2e37d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\u0646\u062d\u0646 \u0646\u0641\u0639\u0644 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0645\u062c\u0631\u062f <a href=\"https:\/\/nykitenko-legal.com\/ar\/khadamat\/al-istisharat-al-mutaalliqa-bil-imtithal-wa-al-makhater-al-qanuniyya\/\">\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u062e\u0627\u0637\u0631<\/a> \u2013 \u0646\u0648\u0636\u062d \u0644\u0643 \u0643\u064a\u0641\u064a\u0629 \u062d\u0644\u0647\u0627\u060c \u0648\u0643\u064a\u0641\u064a\u0629 \u062a\u0648\u062b\u064a\u0642 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644\u060c \u0648\u0643\u064a\u0641\u064a\u0629 \u0627\u0644\u0646\u0645\u0648 \u0628\u0623\u0645\u0627\u0646 \u062a\u062d\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e06ec7f e-con-full e-flex e-con e-child\" data-id=\"e06ec7f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c1adb7c elementor-widget elementor-widget-heading\" data-id=\"c1adb7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u062d\u0627\u0644\u0629 \u0646\u0645\u0648\u0630\u062c\u064a\u0629 \u0644\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3e402d elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"e3e402d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7197711 elementor-position-inline-start elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"7197711\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"37\" height=\"37\" viewBox=\"0 0 37 37\" fill=\"none\"><g clip-path=\"url(#clip0_16_782)\"><mask id=\"mask0_16_782\" style=\"mask-type:luminance\" maskUnits=\"userSpaceOnUse\" x=\"0\" y=\"0\" width=\"37\" height=\"37\"><path d=\"M37 0.874023H0V36.874H37V0.874023Z\" fill=\"white\"><\/path><\/mask><g mask=\"url(#mask0_16_782)\"><path d=\"M27.4737 15.1377H1.79436C1.15004 15.1377 0.627121 15.6643 0.627121 16.3132V35.1219C0.627121 35.7708 1.15004 36.2975 1.79436 36.2975H27.4737C28.118 36.2975 28.6409 35.7708 28.6409 35.1219V16.3132C28.6409 15.6643 28.118 15.1377 27.4737 15.1377Z\" stroke=\"#17140F\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><path d=\"M0.627121 25.1296C0.627121 25.7785 1.15004 26.3052 1.79436 26.3052H27.4737C28.118 26.3052 28.6409 25.7785 28.6409 25.1296M18.7194 14.5497V12.7864C18.7194 12.1375 18.1964 11.6108 17.5521 11.6108H11.7159C11.0716 11.6108 10.5487 12.1375 10.5487 12.7864V14.5497\" stroke=\"#17140F\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><path d=\"M14.6356 22.1904C14.326 22.1904 14.0291 22.3143 13.8102 22.5348C13.5914 22.7553 13.4684 23.0542 13.4684 23.366C13.4684 23.6778 13.5914 23.9768 13.8102 24.1972C14.0291 24.4177 14.326 24.5415 14.6356 24.5415C14.9452 24.5415 15.2421 24.4177 15.461 24.1972C15.6799 23.9768 15.8028 23.6778 15.8028 23.366C15.8028 23.0542 15.6799 22.7553 15.461 22.5348C15.2421 22.3143 14.9452 22.1904 14.6356 22.1904Z\" fill=\"#C9A977\"><\/path><\/g><\/g><defs><clipPath id=\"clip0_16_782\"><rect width=\"37\" height=\"36\" fill=\"white\" transform=\"translate(0 0.874023)\"><\/rect><\/clipPath><\/defs><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t\u0627\u0644\u062a\u062d\u062f\u064a\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t\u0648\u0627\u062c\u0647 \u0645\u062a\u062f\u0627\u0648\u0644 \u0637\u0627\u0642\u0629 \u0645\u062a\u0643\u0627\u0645\u0644 \u0641\u064a \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a \u0625\u0639\u0627\u062f\u0629 \u062a\u0642\u064a\u064a\u0645 \u0636\u0631\u064a\u0628\u064a \u0643\u0628\u064a\u0631\u0629 \u0628\u0639\u062f\u0645\u0627 \u0637\u0639\u0646\u062a \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u0645\u0646\u0647\u062c\u064a\u0629 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0645\u0637\u0628\u0642\u0629 \u0639\u0644\u0649 \u062a\u062d\u0648\u064a\u0644\u0627\u062a \u0627\u0644\u063a\u0627\u0632 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0627\u062a \u0627\u0644\u062a\u0642\u0644\u0628 \u0627\u0644\u0634\u062f\u064a\u062f \u0641\u064a \u0627\u0644\u0633\u0648\u0642.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5172486 elementor-position-inline-start elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"5172486\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"37\" height=\"37\" viewBox=\"0 0 37 37\" fill=\"none\"><g clip-path=\"url(#clip0_16_782)\"><mask id=\"mask0_16_782\" style=\"mask-type:luminance\" maskUnits=\"userSpaceOnUse\" x=\"0\" y=\"0\" width=\"37\" height=\"37\"><path d=\"M37 0.874023H0V36.874H37V0.874023Z\" fill=\"white\"><\/path><\/mask><g mask=\"url(#mask0_16_782)\"><path d=\"M27.4737 15.1377H1.79436C1.15004 15.1377 0.627121 15.6643 0.627121 16.3132V35.1219C0.627121 35.7708 1.15004 36.2975 1.79436 36.2975H27.4737C28.118 36.2975 28.6409 35.7708 28.6409 35.1219V16.3132C28.6409 15.6643 28.118 15.1377 27.4737 15.1377Z\" stroke=\"#17140F\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><path d=\"M0.627121 25.1296C0.627121 25.7785 1.15004 26.3052 1.79436 26.3052H27.4737C28.118 26.3052 28.6409 25.7785 28.6409 25.1296M18.7194 14.5497V12.7864C18.7194 12.1375 18.1964 11.6108 17.5521 11.6108H11.7159C11.0716 11.6108 10.5487 12.1375 10.5487 12.7864V14.5497\" stroke=\"#17140F\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><path d=\"M14.6356 22.1904C14.326 22.1904 14.0291 22.3143 13.8102 22.5348C13.5914 22.7553 13.4684 23.0542 13.4684 23.366C13.4684 23.6778 13.5914 23.9768 13.8102 24.1972C14.0291 24.4177 14.326 24.5415 14.6356 24.5415C14.9452 24.5415 15.2421 24.4177 15.461 24.1972C15.6799 23.9768 15.8028 23.6778 15.8028 23.366C15.8028 23.0542 15.6799 22.7553 15.461 22.5348C15.2421 22.3143 14.9452 22.1904 14.6356 22.1904Z\" fill=\"#C9A977\"><\/path><\/g><\/g><defs><clipPath id=\"clip0_16_782\"><rect width=\"37\" height=\"36\" fill=\"white\" transform=\"translate(0 0.874023)\"><\/rect><\/clipPath><\/defs><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t\u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t\u0623\u0639\u0627\u062f\u062a Nykitenko Legal \u0628\u0646\u0627\u0621 \u0633\u062c\u0644 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0641\u0631\u0648\u0642 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0641\u0648\u0631\u064a\u0629 \u0627\u0644\u062a\u0627\u0631\u064a\u062e\u064a\u0629 \u0648\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0633\u0648\u0642. \u062a\u0645\u062a \u0645\u0631\u0627\u062c\u0639\u0629 \u0646\u0645\u0648\u0630\u062c \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0648\u0641\u0642 \u0645\u0628\u062f\u0623 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0645\u0633\u062a\u0642\u0644 \u0644\u062f\u0649 OECD\u060c \u0648\u0623\u064f\u0639\u062f\u062a \u062d\u0632\u0645\u0629 \u062f\u0641\u0627\u0639 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0634\u0627\u0645\u0644\u0629 \u0644\u062f\u0639\u0645 \u0645\u0648\u0642\u0641 \u0627\u0644\u0639\u0645\u064a\u0644 \u0637\u0648\u0627\u0644 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-97da4f3 elementor-position-inline-start elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"97da4f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"37\" height=\"37\" viewBox=\"0 0 37 37\" fill=\"none\"><g clip-path=\"url(#clip0_16_782)\"><mask id=\"mask0_16_782\" style=\"mask-type:luminance\" maskUnits=\"userSpaceOnUse\" x=\"0\" y=\"0\" width=\"37\" height=\"37\"><path d=\"M37 0.874023H0V36.874H37V0.874023Z\" fill=\"white\"><\/path><\/mask><g mask=\"url(#mask0_16_782)\"><path d=\"M27.4737 15.1377H1.79436C1.15004 15.1377 0.627121 15.6643 0.627121 16.3132V35.1219C0.627121 35.7708 1.15004 36.2975 1.79436 36.2975H27.4737C28.118 36.2975 28.6409 35.7708 28.6409 35.1219V16.3132C28.6409 15.6643 28.118 15.1377 27.4737 15.1377Z\" stroke=\"#17140F\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><path d=\"M0.627121 25.1296C0.627121 25.7785 1.15004 26.3052 1.79436 26.3052H27.4737C28.118 26.3052 28.6409 25.7785 28.6409 25.1296M18.7194 14.5497V12.7864C18.7194 12.1375 18.1964 11.6108 17.5521 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\u0627\u0644\u062f\u0648\u0644\u064a\u0629<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51831f51 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"51831f51\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-644b7d64 e-con-full e-flex e-con e-child\" data-id=\"644b7d64\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-20f128ff elementor-widget elementor-widget-n-accordion\" data-id=\"20f128ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5520\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-5520\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> \u0645\u062a\u0649 \u062a\u062d\u062a\u0627\u062c \u0627\u0644\u0634\u0631\u0643\u0629 \u0625\u0644\u0649 \u0627\u0633\u062a\u0634\u0627\u0631\u0629 \u0636\u0631\u064a\u0628\u064a\u0629 \u0639\u0627\u0628\u0631\u0629 \u0644\u0644\u062d\u062f\u0648\u062f\u061f <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5520\" class=\"elementor-element elementor-element-75d03e91 e-con-full e-flex e-con e-child\" data-id=\"75d03e91\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-395ae030 elementor-widget elementor-widget-text-editor\" data-id=\"395ae030\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u062a\u0643\u0648\u0646 \u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0639\u0627\u0628\u0631\u0629 \u0644\u0644\u062d\u062f\u0648\u062f \u0645\u0641\u064a\u062f\u0629 \u0639\u0646\u062f\u0645\u0627 \u062a\u062a\u0627\u062c\u0631 \u0627\u0644\u0634\u0631\u0643\u0629 \u0623\u0648 \u062a\u0633\u062a\u062b\u0645\u0631 \u0623\u0648 \u062a\u0645\u0644\u0643 \u0623\u0635\u0648\u0644\u064b\u0627 \u0623\u0648 \u062a\u0648\u0638\u0641 \u0645\u0648\u0638\u0641\u064a\u0646 \u0623\u0648 \u062a\u0639\u0645\u0644 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0643\u064a\u0627\u0646\u0627\u062a \u0645\u0631\u062a\u0628\u0637\u0629 \u0641\u064a \u0623\u0643\u062b\u0631 \u0645\u0646 \u0648\u0644\u0627\u064a\u0629 \u0642\u0636\u0627\u0626\u064a\u0629. \u062a\u0634\u0645\u0644 \u0627\u0644\u0623\u0633\u0628\u0627\u0628 \u0627\u0644\u0634\u0627\u0626\u0639\u0629 \u0627\u0644\u062a\u0648\u0633\u0639 \u0641\u064a \u0633\u0648\u0642 \u062c\u062f\u064a\u062f\u060c \u0648\u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0628\u064a\u0646 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629\u060c \u0648\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0623\u0631\u0628\u0627\u062d\u060c \u0648\u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0647\u064a\u0643\u0644\u0629\u060c \u0648\u0627\u0644\u062a\u0639\u0631\u0636 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0628\u0631 \u0627\u0644\u062d\u062f\u0648\u062f\u060c \u0623\u0648 \u0637\u0644\u0628\u064b\u0627 \u0645\u0646 \u0633\u0644\u0637\u0629 \u0636\u0631\u064a\u0628\u064a\u0629. \u062a\u0633\u0627\u0639\u062f \u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0629 \u0627\u0644\u0645\u0628\u0643\u0631\u0629 \u0639\u0644\u0649 \u062a\u062d\u062f\u064a\u062f \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u0648\u062b\u064a\u0642 \u0648\u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0648\u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0642\u0628\u0644 \u0623\u0646 \u062a\u062a\u062d\u0648\u0644 \u0625\u0644\u0649 \u0646\u0632\u0627\u0639\u0627\u062a.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5521\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5521\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> \u0647\u0644 \u064a\u0645\u0643\u0646\u0643\u0645 \u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0623\u062b\u0646\u0627\u0621 \u062a\u062f\u0642\u064a\u0642 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0623\u0648 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u061f <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5521\" class=\"elementor-element elementor-element-1b9ebc9a e-con-full e-flex e-con e-child\" data-id=\"1b9ebc9a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1ce08a17 elementor-widget elementor-widget-text-editor\" data-id=\"1ce08a17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\u0646\u0639\u0645. \u0646\u062f\u0639\u0645 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0645\u0646 \u0623\u0648\u0644 \u0637\u0644\u0628 \u0644\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0631\u0648\u0631\u064b\u0627 \u0628\u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636\u0627\u062a \u0648\u0627\u0644\u0645\u0641\u0627\u0648\u0636\u0627\u062a \u0648\u062d\u062a\u0649 \u0627\u0644\u062a\u0642\u0627\u0636\u064a \u0639\u0646\u062f \u0627\u0644\u0636\u0631\u0648\u0631\u0629. \u0642\u062f \u064a\u0634\u0645\u0644 \u0639\u0645\u0644\u0646\u0627 \u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0648\u0642\u0641 \u0627\u0644\u0633\u0644\u0637\u0629\u060c \u0648\u0625\u0639\u0627\u062f\u0629 \u0628\u0646\u0627\u0621 \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a\u060c \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062d\u062c\u062c \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629\u060c \u0648\u0627\u0644\u062a\u0646\u0633\u064a\u0642 \u0645\u0639 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u064a\u0646\u060c \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0627\u062a\u0635\u0627\u0644\u0627\u062a \u0645\u0639 \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5522\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5522\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> \u0643\u064a\u0641 \u064a\u0645\u0643\u0646\u0643\u0645 \u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0641\u064a \u0645\u0646\u0639 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0639\u0627\u0628\u0631\u0629 \u0644\u0644\u062d\u062f\u0648\u062f\u061f <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5522\" class=\"elementor-element elementor-element-6be51d4e e-con-full e-flex e-con e-child\" data-id=\"6be51d4e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-36e4ecbc elementor-widget elementor-widget-text-editor\" data-id=\"36e4ecbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\u0646\u062d\u0644\u0644 \u0643\u064a\u0641\u064a\u0629 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0648\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0628\u064a\u0646 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0648\u0646\u062d\u062f\u062f \u0623\u064a\u0646 \u0642\u062f \u064a\u062e\u0636\u0639 \u0627\u0644\u062f\u062e\u0644 \u0646\u0641\u0633\u0647 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0631\u062a\u064a\u0646. \u0648\u0628\u062d\u0633\u0628 \u0627\u0644\u062d\u0627\u0644\u0629\u060c \u0642\u062f \u064a\u0634\u0645\u0644 \u0630\u0644\u0643 \u062a\u0639\u062f\u064a\u0644\u0627\u062a \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u060c \u0648\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0639\u0627\u0647\u062f\u0627\u062a\u060c \u0648\u0645\u0631\u0627\u062c\u0639\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639\u060c \u0648\u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629\u060c \u0648\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0627\u062a\u0641\u0627\u0642 \u0627\u0644\u0645\u062a\u0628\u0627\u062f\u0644 \u0623\u0648 \u0625\u0639\u0627\u062f\u0629 \u0647\u064a\u0643\u0644\u0629 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5523\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5523\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> \u0647\u0644 \u062a\u0624\u062b\u0631 BEPS \u0639\u0644\u0649 \u0645\u062c\u0645\u0648\u0639\u062a\u0646\u0627 \u0625\u0630\u0627 \u0644\u0645 \u0646\u0643\u0646 \u0634\u0631\u0643\u0629 \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a \u0643\u0628\u064a\u0631\u0629\u061f <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5523\" class=\"elementor-element elementor-element-1354f384 e-con-full e-flex e-con e-child\" data-id=\"1354f384\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-115f95b0 elementor-widget elementor-widget-text-editor\" data-id=\"115f95b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\u063a\u0627\u0644\u0628\u064b\u0627 \u0646\u0639\u0645. \u062a\u0624\u062b\u0631 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0640 BEPS \u0639\u0644\u0649 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0648\u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f\u0629 \u0648\u0627\u0644\u062c\u0648\u0647\u0631 \u0648\u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0648\u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u0645\u0639\u0627\u0647\u062f\u0627\u062a \u0648\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u0639\u0627\u0628\u0631\u0629 \u0644\u0644\u062d\u062f\u0648\u062f. \u064a\u0639\u062a\u0645\u062f \u0627\u0644\u0623\u062b\u0631 \u0627\u0644\u062f\u0642\u064a\u0642 \u0639\u0644\u0649 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0648\u0627\u0644\u0647\u064a\u0643\u0644 \u0627\u0644\u0645\u0639\u0646\u064a. \u0646\u0633\u0627\u0639\u062f \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u0641\u0647\u0645 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0645\u0637\u0628\u0642\u0629 \u0639\u0645\u0644\u064a\u064b\u0627 \u0648\u0645\u0627 \u064a\u0644\u0632\u0645 \u0645\u0646 \u0623\u062f\u0644\u0629 \u0648\u062d\u0648\u0643\u0645\u0629 \u0648\u062a\u0648\u062b\u064a\u0642.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5524\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5524\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> \u0647\u0644 \u064a\u0646\u0637\u0628\u0642 Pillar Two \u0639\u0644\u0649 \u0623\u0639\u0645\u0627\u0644\u0646\u0627\u061f <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5524\" class=\"elementor-element elementor-element-6938d0bb e-con-full e-flex e-con e-child\" data-id=\"6938d0bb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4833ce12 elementor-widget elementor-widget-text-editor\" data-id=\"4833ce12\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u064a\u0647\u0645 Pillar Two \u0623\u0633\u0627\u0633\u064b\u0627 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a \u0627\u0644\u0643\u0628\u064a\u0631\u0629\u060c \u0644\u0643\u0646\u0647 \u0642\u062f \u064a\u0624\u062b\u0631 \u0623\u064a\u0636\u064b\u0627 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0648\u0627\u0644\u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u0642\u0627\u0628\u0636\u0629 \u0648\u062a\u0631\u062a\u064a\u0628\u0627\u062a \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0648\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u062f\u0627\u062e\u0644 \u062a\u0644\u0643 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0627\u062a. \u0646\u0642\u064a\u0651\u0645 \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0645\u062c\u0645\u0648\u0639\u062a\u0643 \u062a\u0642\u0639 \u0636\u0645\u0646 \u0627\u0644\u0646\u0637\u0627\u0642\u060c \u0648\u0646\u062d\u062f\u062f \u0627\u0644\u062a\u0639\u0631\u0636 \u0627\u0644\u0645\u062d\u062a\u0645\u0644 \u0639\u0628\u0631 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629\u060c \u0648\u0646\u0646\u0633\u0642 \u0627\u0644\u062c\u0648\u0627\u0646\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0644\u0644\u062a\u0646\u0641\u064a\u0630 \u0648\u0627\u0644\u0625\u0628\u0644\u0627\u063a.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5525\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5525\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> \u0647\u0644 \u064a\u0645\u0643\u0646\u0643\u0645 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0645\u0634\u0648\u0631\u0629 \u0628\u0634\u0623\u0646 \u0627\u0644\u0645\u0633\u0627\u0626\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0637\u0627\u0642\u0629 \u0627\u0644\u0639\u0627\u0628\u0631\u0629 \u0644\u0644\u062d\u062f\u0648\u062f\u061f <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5525\" class=\"elementor-element elementor-element-b89452b e-con-full e-flex e-con e-child\" data-id=\"b89452b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c68c39e elementor-widget elementor-widget-text-editor\" data-id=\"c68c39e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0646\u0639\u0645. \u0646\u0642\u062f\u0645 \u0627\u0644\u0645\u0634\u0648\u0631\u0629 \u0644\u062a\u062c\u0627\u0631 \u0627\u0644\u0637\u0627\u0642\u0629 \u0648\u0627\u0644\u0645\u0634\u0627\u0631\u0643\u064a\u0646 \u0641\u064a \u0627\u0644\u0633\u0648\u0642 \u0628\u0634\u0623\u0646 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0648\u0645\u0633\u0627\u0626\u0644 \u0627\u0644\u062a\u0648\u062b\u064a\u0642 \u0627\u0644\u0646\u0627\u0634\u0626\u0629 \u0639\u0646 \u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0643\u0647\u0631\u0628\u0627\u0621 \u0648\u0627\u0644\u063a\u0627\u0632 \u0648\u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0639\u0627\u0628\u0631\u0629 \u0644\u0644\u062d\u062f\u0648\u062f. \u0648\u064a\u0634\u0645\u0644 \u0630\u0644\u0643 \u062a\u0631\u062a\u064a\u0628\u0627\u062a \u0627\u0644\u062a\u062f\u0627\u0648\u0644 \u0645\u0639 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629\u060c \u0648\u062a\u062e\u0635\u064a\u0635\u0627\u062a \u0627\u0644\u0631\u0628\u0637 \u0627\u0644\u0628\u064a\u0646\u064a\u060c \u0648\u0645\u0631\u0627\u0643\u0632 \u0627\u0644\u062a\u062f\u0627\u0648\u0644\u060c \u0648\u0646\u0645\u0627\u0630\u062c \u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629\u060c \u0648\u0627\u0639\u062a\u0631\u0627\u0636\u0627\u062a \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-23db856e e-flex e-con-boxed e-con e-parent\" data-id=\"23db856e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-23544551 e-con-full e-flex e-con e-child\" data-id=\"23544551\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1718ec0f elementor-widget elementor-widget-heading\" data-id=\"1718ec0f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u062d\u0642\u0642 \u0648\u0636\u0648\u062d\u064b\u0627 \u0641\u064a \u0648\u0636\u0639\u0643 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0639\u0627\u0628\u0631 \u0644\u0644\u062d\u062f\u0648\u062f<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e240904 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1e240904\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2142945c elementor-widget elementor-widget-text-editor\" data-id=\"2142945c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0646\u0627\u062f\u0631\u0627\u064b \u0645\u0627 \u062a\u0628\u0642\u0649 \u0627\u0644\u0645\u0633\u0627\u0626\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0639\u0627\u0628\u0631\u0629 \u0644\u0644\u062d\u062f\u0648\u062f \u0645\u062d\u0635\u0648\u0631\u0629. \u064a\u0645\u0643\u0646 \u0644\u0645\u0633\u0627\u0631 \u062a\u062f\u0627\u0648\u0644 \u062c\u062f\u064a\u062f \u0623\u0648 \u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0628\u064a\u0646 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0623\u0648 \u0642\u0631\u0627\u0631 \u0625\u0639\u0627\u062f\u0629 \u0647\u064a\u0643\u0644\u0629 \u0623\u0648 \u0637\u0644\u0628 \u062a\u062f\u0642\u064a\u0642 \u0623\u0646 \u064a\u0624\u062b\u0631 \u0633\u0631\u064a\u0639\u064b\u0627 \u0641\u064a \u0627\u0644\u062a\u062f\u0641\u0642 \u0627\u0644\u0646\u0642\u062f\u064a \u0648\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0648\u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629 \u0639\u0645\u0644\u064a\u0627\u062a\u0643.<\/p><p>\u062a\u0633\u0627\u0639\u062f <a href=\"https:\/\/nykitenko-legal.com\/ar\/an\/\">Nykitenko Legal<\/a> \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u062a\u0639\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0642\u0628\u0644 \u0623\u0646 \u064a\u062a\u062d\u0648\u0644 \u0625\u0644\u0649 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