{"id":938,"date":"2025-08-31T18:27:02","date_gmt":"2025-08-31T18:27:02","guid":{"rendered":"https:\/\/sostaxservices.ae\/%d8%a7%d9%84%d8%b6%d8%b1%d8%a7%d8%a6%d8%a8-%d8%a7%d9%84%d8%af%d9%88%d9%84%d9%8a%d8%a9-%d9%88%d8%aa%d8%b3%d8%b9%d9%8a%d8%b1-%d8%a7%d9%84%d8%aa%d8%ad%d9%88%d9%8a%d9%84-%d8%af%d9%88%d9%84%d8%a9-%d8%a7\/"},"modified":"2025-09-27T08:00:48","modified_gmt":"2025-09-27T08:00:48","slug":"%d8%a7%d9%84%d8%b6%d8%b1%d8%a7%d8%a6%d8%a8-%d8%a7%d9%84%d8%af%d9%88%d9%84%d9%8a%d8%a9-%d9%88%d8%aa%d8%b3%d8%b9%d9%8a%d8%b1-%d8%a7%d9%84%d8%aa%d8%ad%d9%88%d9%8a%d9%84-%d8%af%d9%88%d9%84%d8%a9-%d8%a7","status":"publish","type":"page","link":"https:\/\/sostaxservices.ae\/ar\/%d8%a7%d9%84%d8%b6%d8%b1%d8%a7%d8%a6%d8%a8-%d8%a7%d9%84%d8%af%d9%88%d9%84%d9%8a%d8%a9-%d9%88%d8%aa%d8%b3%d8%b9%d9%8a%d8%b1-%d8%a7%d9%84%d8%aa%d8%ad%d9%88%d9%8a%d9%84-%d8%af%d9%88%d9%84%d8%a9-%d8%a7\/","title":{"rendered":"\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0648\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 (\u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"938\" class=\"elementor elementor-938 elementor-539\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5e3558ba elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5e3558ba\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;background_motion_fx_translateY_effect&quot;:&quot;yes&quot;,&quot;background_motion_fx_translateY_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:4,&quot;sizes&quot;:[]},&quot;background_motion_fx_translateY_affectedRange&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:0,&quot;end&quot;:100}},&quot;background_motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-664135b3\" data-id=\"664135b3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2624e962 elementor-icon-list--layout-inline elementor-align-center elementor-list-item-link-full_width elementor-invisible elementor-widget elementor-widget-icon-list\" data-id=\"2624e962\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-home\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M280.37 148.26L96 300.11V464a16 16 0 0 0 16 16l112.06-.29a16 16 0 0 0 15.92-16V368a16 16 0 0 1 16-16h64a16 16 0 0 1 16 16v95.64a16 16 0 0 0 16 16.05L464 480a16 16 0 0 0 16-16V300L295.67 148.26a12.19 12.19 0 0 0-15.3 0zM571.6 251.47L488 182.56V44.05a12 12 0 0 0-12-12h-56a12 12 0 0 0-12 12v72.61L318.47 43a48 48 0 0 0-61 0L4.34 251.47a12 12 0 0 0-1.6 16.9l25.5 31A12 12 0 0 0 45.15 301l235.22-193.74a12.19 12.19 0 0 1 15.3 0L530.9 301a12 12 0 0 0 16.9-1.6l25.5-31a12 12 0 0 0-1.7-16.93z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u0627\u0644\u062e\u062f\u0645\u0627\u062a<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77bcea74 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"77bcea74\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"> \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0648\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 (\u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629) \u2014 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0648\u0627\u0644\u062f\u0639\u0645<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0840faa elementor-widget elementor-widget-text-editor\" data-id=\"0840faa\" 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>\u0633\u064a\u0627\u0633\u0627\u062a \u0648\u0627\u0636\u062d\u0629\u060c \u0648\u062a\u0648\u062b\u064a\u0642 \u0646\u0638\u064a\u0641\u060c \u0648\u062f\u0639\u0645 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\/MAP.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-58f85f92 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"58f85f92\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-42e47728\" data-id=\"42e47728\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-569a6c9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"569a6c9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-6f2128a\" data-id=\"6f2128a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3e5a7fcf elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"3e5a7fcf\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0648\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u2014 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0648\u0627\u0644\u062f\u0639\u0645<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14345001 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"14345001\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0646\u062d\u0646 \u0646\u0648\u0627\u0626\u0645 \u0646\u0645\u0648\u0630\u062c\u0643\u0645 \u0627\u0644\u0639\u0627\u0628\u0631 \u0644\u0644\u062d\u062f\u0648\u062f \u0645\u0639 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629\u060c \u0648\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0639\u0644\u0649 \u0637\u0631\u0627\u0632 \u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629\u060c \u0648\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0645\u0639\u0627\u0647\u062f\u0627\u062a \u2014 \u0628\u0645\u0627 \u064a\u0634\u0645\u0644 \u0627\u0644\u062a\u0648\u062b\u064a\u0642\u060c \u0648\u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0627\u0644\u0645\u0631\u062c\u0639\u064a\u0629\u060c \u0648\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639\u0629\u060c \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642\/MAP.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20bcd0db elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-invisible elementor-widget elementor-widget-button\" data-id=\"20bcd0db\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" 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 elementor-animation-float\" href=\"#form\">\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 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644<\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-611a05 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"611a05\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-74886edb\" data-id=\"74886edb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-44b74e11 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"44b74e11\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0645\u0627 \u0646\u063a\u0637\u064a\u0647<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e55f477 elementor-widget elementor-widget-text-editor\" data-id=\"e55f477\" 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>\u2022 \u0633\u064a\u0627\u0633\u0629 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 (TP) \u0648\u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0627\u0644\u0645\u0631\u062c\u0639\u064a\u0629<\/strong> (CUP\u060c TNMM\u060c RPM\u060c Cost-Plus\u060c Profit Split)\u060c \u0645\u062e\u062a\u0628\u0631\u0629 \u0648\u0641\u0642\u0627\u064b \u0644\u0645\u0628\u062f\u0623 \u0637\u0648\u0644 \u0627\u0644\u0630\u0631\u0627\u0639 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a \u0627\u0644\u0645\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629. (\u0647\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a) <br><strong>\u2022 \u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639\u0629<\/strong> \u2014 \u0627\u0644\u0635\u064a\u0627\u063a\u0629\u060c \u0648\u0622\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0633\u0639\u064a\u0631\u060c \u0648\u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629\u060c \u0648\u0627\u0644\u062d\u0648\u0643\u0645\u0629.<br>\u2022 <strong>\u0627\u0644\u0645\u0644\u0641 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0648\u0627\u0644\u0645\u0644\u0641 \u0627\u0644\u0645\u062d\u0644\u064a<\/strong> \u2014 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0646\u0637\u0627\u0642\u060c \u0648\u0627\u0644\u0625\u0639\u062f\u0627\u062f\u060c \u0648\u0627\u0644\u062a\u062d\u062f\u064a\u062b \u0627\u0644\u0633\u0646\u0648\u064a \u0639\u0646\u062f \u0627\u0644\u062d\u0627\u062c\u0629. (\u0647\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a)<br>\u2022 <strong>\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644<\/strong> \u2014 \u0627\u0644\u0625\u0639\u062f\u0627\u062f \u0648\u0627\u0644\u062a\u0642\u062f\u064a\u0645 \u0645\u0639 \u0625\u0642\u0631\u0627\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a. (\u0647\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a)  <br><strong>\u2022 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0642\u0637\u0631\u064a\u0629 (CbCR)<\/strong> \u2014 \u0627\u0644\u0625\u0634\u0639\u0627\u0631\u0627\u062a\/\u0627\u0644\u062a\u0642\u062f\u064a\u0645\u0627\u062a \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0642\u0639 \u0645\u0642\u0631\u0647\u0627 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a. (\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629) <br><strong>\u2022 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u062f\u0627\u0626\u0645\u0629 (PE) \u0648\u0627\u0644\u0631\u0627\u0628\u0637<\/strong> \u2014 \u062a\u0642\u064a\u064a\u0645\u0627\u062a \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0644\u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0645\u064a\u0646\u061b \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u062f\u0627\u0626\u0645\u0629 \u0644\u0644\u0625\u0646\u0634\u0627\u0621\/\u0627\u0644\u062e\u062f\u0645\u0627\u062a\u061b \u0642\u0648\u0627\u0639\u062f \u0648\u062c\u0648\u062f \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u064a\u0646. (\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629\u060c \u0647\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a) <br><strong>\u2022 \u0645\u0639\u0627\u0647\u062f\u0627\u062a \u0627\u0632\u062f\u0648\u0627\u062c\u064a\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 (DTTs)<\/strong> \u2014 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0645\u0646 \u0627\u0644\u0645\u0639\u0627\u0647\u062f\u0629\u060c \u0648\u062a\u062d\u0644\u064a\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639\u060c \u0648\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0625\u0642\u0627\u0645\u0629\u060c \u0648\u062f\u0639\u0645 MAP. (\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629) <br><strong>\u2022 \u0627\u0644\u0631\u0643\u064a\u0632\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 \/ 15% DMTT (\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a \u0627\u0644\u0643\u0628\u064a\u0631\u0629)<\/strong> \u2014 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0646\u0637\u0627\u0642\u060c \u0648\u062c\u0627\u0647\u0632\u064a\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a\u060c \u0648\u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u0643\u0645\u064a\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0628\u062f\u0623 \u0641\u064a 1 \u064a\u0646\u0627\u064a\u0631 2025. (\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629\u060c PwC) <br><strong>\u2022 \u0645\u0646\u0639 \u0627\u0644\u0646\u0632\u0627\u0639\u0627\u062a \u0648\u0627\u0644\u062f\u0639\u0645<\/strong> \u2014 \u062f\u0639\u0645 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0648\u0637\u0644\u0628\u0627\u062a MAP\u061b \u062c\u0627\u0647\u0632\u064a\u0629 APA \u0645\u0639 \u0637\u0631\u062d \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a (\u0645\u062a\u0648\u0642\u0639 APAs \u0623\u062d\u0627\u062f\u064a\u0629 \u0645\u0646 \u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u0631\u0627\u0628\u0639 2025). (\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629\u060c Grant Thornton UAE) <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-335b422 elementor-invisible\" data-id=\"335b422\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e75282a elementor-invisible elementor-widget elementor-widget-icon-box\" data-id=\"e75282a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomIn&quot;}\" 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\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h5 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a \u0644\u0645\u062d\u0629 \u0633\u0631\u064a\u0639\u0629\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h5>\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 class=\"elementor-element elementor-element-394d87d elementor-widget elementor-widget-text-editor\" data-id=\"394d87d\" 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>\u2022 \u0645\u0628\u062f\u0623 \u0637\u0648\u0644 \u0627\u0644\u0630\u0631\u0627\u0639<\/strong> \u064a\u0646\u0637\u0628\u0642 \u0639\u0644\u0649 \u0627\u0644\u062a\u0639\u0627\u0645\u0644\u0627\u062a \u0645\u0639 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \/ \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u064a\u0646\u061b \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u062a\u062a\u0628\u0639 \u0623\u0633\u0627\u0644\u064a\u0628 \u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0648\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0642\u0627\u0628\u0644\u064a\u0629 \u0644\u0644\u0645\u0642\u0627\u0631\u0646\u0629. (\u0647\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a) <br><strong>\u2022 \u0639\u062a\u0628\u0627\u062a \u0627\u0644\u062a\u0648\u062b\u064a\u0642 (\u0627\u0644\u0645\u0644\u0641 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0648\u0627\u0644\u0645\u062d\u0644\u064a):<\/strong><br> o \u062c\u0632\u0621 \u0645\u0646 \u0645\u062c\u0645\u0648\u0639\u0629 \u0634\u0631\u0643\u0627\u062a \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a \u0628\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0645\u0648\u062d\u062f\u0629 \u2265 3.15 \u0645\u0644\u064a\u0627\u0631 \u062f\u0631\u0647\u0645 \u0625\u0645\u0627\u0631\u0627\u062a\u064a\u060c \u0623\u0648<br> o \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0643\u064a\u0627\u0646\u0643\u0645 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a \u2265 200 \u0645\u0644\u064a\u0648\u0646 \u062f\u0631\u0647\u0645 \u0625\u0645\u0627\u0631\u0627\u062a\u064a \u0641\u064a \u0627\u0644\u0641\u062a\u0631\u0629. <br><strong>\u2022 \u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644<\/strong> \u064a\u064f\u0642\u062f\u0645 \u0645\u0639 \u0625\u0642\u0631\u0627\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a (\u062e\u0644\u0627\u0644 9 \u0623\u0634\u0647\u0631 \u0645\u0646 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0641\u062a\u0631\u0629). (\u0647\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a) <br><strong>\u2022 CbCR:<\/strong> \u064a\u0646\u0637\u0628\u0642 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0642\u0639 \u0645\u0642\u0631\u0647\u0627 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u062a\u064a \u062a\u0644\u0628\u064a \u0639\u062a\u0628\u0629 3.15 \u0645\u0644\u064a\u0627\u0631 \u062f\u0631\u0647\u0645 \u0625\u0645\u0627\u0631\u0627\u062a\u064a\u061b \u0627\u0644\u0625\u0634\u0639\u0627\u0631\/\u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0639\u0628\u0631 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. (\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629) <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca9e084 elementor-widget elementor-widget-image\" data-id=\"ca9e084\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"426\" src=\"https:\/\/sostaxservices.ae\/wp-content\/uploads\/2025\/08\/5-1024x426.jpg\" class=\"attachment-large size-large wp-image-883\" alt=\"\" srcset=\"https:\/\/sostaxservices.ae\/wp-content\/uploads\/2025\/08\/5-1024x426.jpg 1024w, https:\/\/sostaxservices.ae\/wp-content\/uploads\/2025\/08\/5-300x125.jpg 300w, https:\/\/sostaxservices.ae\/wp-content\/uploads\/2025\/08\/5-768x319.jpg 768w, https:\/\/sostaxservices.ae\/wp-content\/uploads\/2025\/08\/5.jpg 1491w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-324cdf6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"324cdf6\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4c688d0 elementor-invisible\" data-id=\"4c688d0\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bb4600e elementor-invisible elementor-widget elementor-widget-icon-box\" data-id=\"bb4600e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomIn&quot;}\" 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\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h5 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t\u062d\u0642\u0627\u0626\u0642 \u0633\u0631\u064a\u0639\u0629 \u2014 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h5>\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 class=\"elementor-element elementor-element-90936ec elementor-widget elementor-widget-text-editor\" data-id=\"90936ec\" 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>\u2022 \u0645\u0646 \u064a\u062d\u062a\u0627\u062c \u0645\u0644\u0641\u0627\u062a \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u061f \u0623\u0639\u062f \u0627\u0644\u0645\u0644\u0641 \u0627\u0644\u0631\u0626\u064a\u0633\u064a + \u0627\u0644\u0645\u0644\u0641 \u0627\u0644\u0645\u062d\u0644\u064a \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a 200 \u0645\u0644\u064a\u0648\u0646 \u062f\u0631\u0647\u0645 \u0625\u0645\u0627\u0631\u0627\u062a\u064a+ \u0623\u0648 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 3.15 \u0645\u0644\u064a\u0627\u0631 \u062f\u0631\u0647\u0645 \u0625\u0645\u0627\u0631\u0627\u062a\u064a+.<br>\u2022 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0645\u0639 \u0625\u0642\u0631\u0627\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a: \u0642\u062f\u0645 \u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0645\u0639 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629\/\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0633\u064a\u0637\u0631 \u0639\u0644\u064a\u0647\u0627 \u0645\u0639 \u0625\u0642\u0631\u0627\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a.<br>\u2022 CbCR: \u0641\u0642\u0637 \u0644\u0644\u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0642\u0639 \u0645\u0642\u0631\u0647\u0627 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0628\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0639\u0627\u0644\u0645\u064a\u0629 3.15 \u0645\u0644\u064a\u0627\u0631 \u062f\u0631\u0647\u0645 \u0625\u0645\u0627\u0631\u0627\u062a\u064a+.<br>\u2022 15% &#8220;\u0627\u0644\u0631\u0643\u064a\u0632\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629&#8221; (DMTT): \u0644\u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a \u0627\u0644\u0643\u0628\u064a\u0631\u0629 \u062c\u062f\u0627\u064b (\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0639\u0627\u0644\u0645\u064a\u0629 750 \u0645\u0644\u064a\u0648\u0646 \u064a\u0648\u0631\u0648+) \u0628\u062f\u0621\u0627\u064b \u0645\u0646 \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a\/\u0628\u0639\u062f 1 \u064a\u0646\u0627\u064a\u0631 2025.<br>\u2022 APAs: \u0645\u0639 \u0641\u062a\u062d \u062e\u064a\u0627\u0631\u0627\u062a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u060c \u0646\u0639\u062f \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0644\u064a\u0643\u0648\u0646\u0648\u0627 \u062c\u0627\u0647\u0632\u064a\u0646 \u0644\u0640 APA. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c231387 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c231387\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-703da3d\" data-id=\"703da3d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-dd2c48d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dd2c48d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-94f04e7 elementor-invisible\" data-id=\"94f04e7\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9d4d4ba elementor-widget elementor-widget-image\" data-id=\"9d4d4ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"64\" height=\"65\" src=\"https:\/\/sostaxservices.ae\/wp-content\/uploads\/2025\/08\/icon-1.png\" class=\"attachment-large size-large wp-image-848\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-429afa9 elementor-widget elementor-widget-counter\" data-id=\"429afa9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">\u0633\u062c\u0644 \u062a\u0642\u062f\u064a\u0645 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u062d\u062f\u062f<\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"2000\" data-to-value=\"100\" data-from-value=\"0\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\">%<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-ad4662e elementor-invisible\" data-id=\"ad4662e\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:&quot;100&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-19cf49e elementor-widget elementor-widget-image\" data-id=\"19cf49e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"64\" height=\"65\" src=\"https:\/\/sostaxservices.ae\/wp-content\/uploads\/2025\/08\/icon-2.png\" class=\"attachment-large size-large wp-image-849\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cbf1d0f elementor-widget elementor-widget-counter\" data-id=\"cbf1d0f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">\u062f\u0639\u0645 \u0627\u0644\u062e\u0628\u0631\u0627\u0621<\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"2000\" data-to-value=\"24\" data-from-value=\"0\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\">\/7<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-df9d821 elementor-invisible\" data-id=\"df9d821\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:&quot;200&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-00e5822 elementor-widget elementor-widget-image\" data-id=\"00e5822\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"64\" height=\"65\" src=\"https:\/\/sostaxservices.ae\/wp-content\/uploads\/2025\/08\/icon-3.png\" class=\"attachment-large size-large wp-image-850\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-850794b elementor-widget elementor-widget-counter\" data-id=\"850794b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">\u0627\u0644\u0631\u0636\u0627<\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"2000\" data-to-value=\"100\" data-from-value=\"0\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\">%<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-a37bd44 elementor-invisible\" data-id=\"a37bd44\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:&quot;300&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ef44699 elementor-widget elementor-widget-image\" data-id=\"ef44699\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"64\" height=\"65\" src=\"https:\/\/sostaxservices.ae\/wp-content\/uploads\/2025\/08\/icon-4.png\" class=\"attachment-large size-large wp-image-851\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7dba926 elementor-widget elementor-widget-counter\" data-id=\"7dba926\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">\u0633\u0646\u0648\u0627\u062a \u0645\u0646 \u0627\u0644\u062e\u0628\u0631\u0629<\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"2000\" data-to-value=\"10\" data-from-value=\"0\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\">+<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1c53219d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1c53219d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4241ef9f\" data-id=\"4241ef9f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-1ce0e34 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1ce0e34\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-67e0743 elementor-invisible\" data-id=\"67e0743\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d48a3d5 elementor-invisible elementor-widget elementor-widget-icon-box\" data-id=\"d48a3d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomIn&quot;}\" 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\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h5 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t\u0639\u0645\u0644\u064a\u062a\u0646\u0627 (\u0645\u062a\u0648\u0627\u0641\u0642\u0629 \u0645\u0639 \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a)\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h5>\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 class=\"elementor-element elementor-element-3553a10 elementor-widget elementor-widget-text-editor\" data-id=\"3553a10\" 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>1. \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0646\u0637\u0627\u0642 \u0648\u062e\u0631\u064a\u0637\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u2014<\/strong> \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629\u060c \u0648\u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u064a\u0646\u060c \u0648\u0628\u0635\u0645\u0629 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u062f\u0627\u0626\u0645\u0629\/\u0627\u0644\u0645\u0639\u0627\u0647\u062f\u0629\u060c \u0648\u0627\u0644\u062a\u0639\u0631\u0636 \u0644\u0644\u0631\u0643\u064a\u0632\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629. (\u0647\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u060c \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629) <br><strong>2. \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0648\u0638\u064a\u0641\u064a \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u2014<\/strong> \u0633\u0644\u0633\u0644\u0629 \u0627\u0644\u0642\u064a\u0645\u0629\u060c FAR (\u0627\u0644\u0648\u0638\u0627\u0626\u0641\u060c \u0648\u0627\u0644\u0623\u0635\u0648\u0644\u060c \u0648\u0627\u0644\u0645\u062e\u0627\u0637\u0631)\u060c \u0648\u0627\u062e\u062a\u064a\u0627\u0631 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0648\u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0627\u0644\u0645\u0631\u062c\u0639\u064a\u0629. (\u0647\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a) <br><strong>3. \u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0648\u0627\u0644\u062a\u0639\u0627\u0642\u062f \u2014<\/strong> \u0645\u0633\u0648\u062f\u0629 \u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639\u0629\u060c \u0648\u0622\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0633\u0639\u064a\u0631\u060c \u0648\u0643\u062a\u0627\u0644\u0648\u062c\u0627\u062a \u0627\u0644\u062e\u062f\u0645\u0627\u062a\u060c \u0648\u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629.<br><strong>4. \u0627\u0644\u0645\u0644\u0641\u0627\u062a \u0648\u0627\u0644\u0646\u0645\u0627\u0630\u062c \u2014<\/strong> \u0627\u0644\u0645\u0644\u0641 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\/\u0627\u0644\u0645\u062d\u0644\u064a\u060c \u0648\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u061b \u0625\u0634\u0639\u0627\u0631\/\u062a\u0642\u0631\u064a\u0631 CbCR \u0625\u0630\u0627 \u0643\u0627\u0646 \u0636\u0645\u0646 \u0627\u0644\u0646\u0637\u0627\u0642. (\u0647\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u060c \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629) <br><strong>5. \u0627\u0644\u062a\u0646\u0641\u064a\u0630 \u0648\u0627\u0644\u0636\u0648\u0627\u0628\u0637 \u2014<\/strong> \u0631\u0645\u0648\u0632 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0646\u0638\u0627\u0645 \u062a\u062e\u0637\u064a\u0637 \u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a\u060c \u0648\u0627\u0644\u0647\u0648\u0627\u0645\u0634 \u0627\u0644\u0645\u062e\u062a\u0628\u0631\u0629\u060c \u0648\u0627\u0644\u062a\u0633\u0648\u064a\u0627\u062a\u060c \u0648\u062a\u0642\u0648\u064a\u0645 \u0627\u0644\u062d\u0648\u0643\u0645\u0629.<br><strong>6. \u062c\u0627\u0647\u0632 \u0644\u0644\u062f\u0639\u0645 \u2014<\/strong> \u062d\u0632\u0645 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0648\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 MAP\u061b \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u062a\u062d\u0636\u064a\u0631\u064a \u0644\u0640 APA \u062d\u064a\u062b \u064a\u0643\u0648\u0646 \u0645\u0641\u064a\u062f\u0627\u064b. (\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629\u060c Grant Thornton UAE) <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-b8a9cc5 elementor-invisible\" data-id=\"b8a9cc5\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:&quot;600&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4e5ad9d elementor-view-stacked elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"4e5ad9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-crown\" viewBox=\"0 0 640 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M528 448H112c-8.8 0-16 7.2-16 16v32c0 8.8 7.2 16 16 16h416c8.8 0 16-7.2 16-16v-32c0-8.8-7.2-16-16-16zm64-320c-26.5 0-48 21.5-48 48 0 7.1 1.6 13.7 4.4 19.8L476 239.2c-15.4 9.2-35.3 4-44.2-11.6L350.3 85C361 76.2 368 63 368 48c0-26.5-21.5-48-48-48s-48 21.5-48 48c0 15 7 28.2 17.7 37l-81.5 142.6c-8.9 15.6-28.9 20.8-44.2 11.6l-72.3-43.4c2.7-6 4.4-12.7 4.4-19.8 0-26.5-21.5-48-48-48S0 149.5 0 176s21.5 48 48 48c2.6 0 5.2-.4 7.7-.8L128 416h384l72.3-192.8c2.5.4 5.1.8 7.7.8 26.5 0 48-21.5 48-48s-21.5-48-48-48z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df9d585 elementor-widget elementor-widget-heading\" data-id=\"df9d585\" 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\u062a\u0633\u0644\u064a\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u0644\u0642\u0627\u0647\u0627<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eedb00f elementor-widget elementor-widget-text-editor\" data-id=\"eedb00f\" 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>\u2022 \u0633\u064a\u0627\u0633\u0629 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644<\/strong> (+ \u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0627\u0644\u0645\u0631\u062c\u0639\u064a\u0629)<br><strong>\u2022 \u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639\u0629<\/strong> (\u0627\u0644\u062e\u062f\u0645\u0627\u062a\u060c \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639\u060c \u0648\u0627\u0644\u062a\u0645\u0648\u064a\u0644\u060c \u0648\u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0641\u0643\u0631\u064a\u0629)<br><strong>\u2022 \u0627\u0644\u0645\u0644\u0641 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0648\u0627\u0644\u0645\u0644\u0641 \u0627\u0644\u0645\u062d\u0644\u064a<\/strong> (\u062d\u064a\u062b \u062a\u0645 \u0627\u0644\u0648\u0641\u0627\u0621 \u0628\u0627\u0644\u0639\u062a\u0628\u0627\u062a)<br><strong>\u2022 \u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644<\/strong> (\u0645\u0639 \u0625\u0642\u0631\u0627\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a) (\u0647\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a)<br><strong>\u2022 \u0631\u0623\u064a \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u062f\u0627\u0626\u0645\u0629\/\u0627\u0644\u0631\u0627\u0628\u0637<\/strong> \u0648\u0645\u0630\u0643\u0631\u0629 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0645\u0646 \u0627\u0644\u0645\u0639\u0627\u0647\u062f\u0629 (\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629)<br><strong>\u2022 \u062d\u0632\u0645\u0629 \u0627\u0644\u062f\u0639\u0645<\/strong> (\u0631\u062f\u0648\u062f \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0648\u0627\u0644\u062a\u0633\u0648\u064a\u0627\u062a\u060c \u0648\u0627\u0644\u0623\u062f\u0644\u0629) + \u0645\u0633\u0627\u0631 MAP\/APA \u062d\u064a\u062b \u064a\u0643\u0648\u0646 \u0645\u0646\u0627\u0633\u0628\u0627\u064b (\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629\u060c Grant Thornton UAE)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-50fb04e7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"50fb04e7\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-508aaf15\" data-id=\"508aaf15\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5431e482 elementor-widget elementor-widget-heading\" data-id=\"5431e482\" 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\u0636\u0648\u0627\u0628\u0637 (\u0639\u0628\u0631 \u0627\u0644\u062d\u062f\u0648\u062f)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e4ddd3 elementor-widget elementor-widget-text-editor\" data-id=\"4e4ddd3\" 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>\u2022 \u0641\u062d\u0648\u0635\u0627\u062a \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u062f\u0627\u0626\u0645\u0629 \u0627\u0644\u062a\u064a \u0646\u0636\u0639\u0647\u0627:<\/strong> \u0623\u064a\u0627\u0645 \u0627\u0644\u0645\u0648\u0642\u0639\u060c \u0648\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0645\u062f\u0629 \u0627\u0644\u0625\u0646\u0634\u0627\u0621\/\u0627\u0644\u062e\u062f\u0645\u0629\u060c \u0648\u0645\u0648\u0627\u0642\u0639 \u0635\u0627\u0646\u0639\u064a \u0627\u0644\u0642\u0631\u0627\u0631. (\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629\u060c \u0647\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a) <br><strong>\u2022 \u062a\u0641\u0627\u0639\u0644\u0627\u062a \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062d\u0631\u0629 \u0648\u0627\u0644\u0628\u0631 \u0627\u0644\u0631\u0626\u064a\u0633\u064a:<\/strong> \u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u0648\u0627\u0644\u062c\u0648\u0647\u0631 \u0644\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u062d\u064a\u062b \u064a\u0646\u0637\u0628\u0642 \u0630\u0644\u0643.<br><strong>\u2022 \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0648\u0645\u062c\u0645\u0639\u0627\u062a \u0627\u0644\u0646\u0642\u062f:<\/strong> \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0641\u0627\u0626\u062f\u0629\u060c \u0648\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0646\u0645\u0637 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0636\u0639\u064a\u0641 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0633\u0639\u064a\u0631 \u0637\u0648\u0644 \u0627\u0644\u0630\u0631\u0627\u0639. (\u0647\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a) <br><strong>\u2022 \u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u0644\u0645\u0648\u0633\u0629 \u0648 DEMPE:<\/strong> \u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0641\u0643\u0631\u064a\u0629 \u0645\u0642\u0627\u0628\u0644 \u0648\u0638\u0627\u0626\u0641 \u0627\u0644\u062a\u0637\u0648\u064a\u0631\/\u0627\u0644\u0625\u062f\u0627\u0631\u0629 (\u0645\u0633\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u0648\u062b\u064a\u0642). (\u0647\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a) <br><strong>\u2022 \u062c\u0627\u0647\u0632\u064a\u0629 \u0627\u0644\u0631\u0643\u064a\u0632\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629:<\/strong> \u062a\u062d\u062f\u064a\u062f \u0646\u0637\u0627\u0642 \u0627\u0644\u0643\u064a\u0627\u0646\u060c \u0648\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a\u060c \u0648\u0645\u062d\u0627\u0643\u0627\u0629 \u0645\u0639\u062f\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\/\u0627\u0644\u062a\u0643\u0645\u064a\u0644\u064a\u061b DMTT \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629 \u0645\u0646 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 2025. (\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629\u060c PwC) <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5109cd5b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5109cd5b\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c26f0ce\" data-id=\"c26f0ce\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1c6faa2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1c6faa2\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-e8e5055\" data-id=\"e8e5055\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-04556de elementor-widget elementor-widget-heading\" data-id=\"04556de\" 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\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u0634\u0627\u0626\u0639\u0629 \u0648\u0645\u062d\u0641\u0632\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f094ba3 elementor-widget elementor-widget-text-editor\" data-id=\"f094ba3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>\u0645\u062e\u0637\u0637 \u062a\u0646\u0638\u064a\u0645\u064a \u0644\u0644\u0645\u062c\u0645\u0648\u0639\u0629\u061b \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0648\u062d\u062f\u0629 \u0648\u0627\u0644\u0645\u062d\u0644\u064a\u0629<\/li><li>\u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639\u0629\u060c \u0648\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u0633\u0639\u064a\u0631\u060c \u0648\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0645\u0648\u062d\u062f\u0629<\/li><li>\u0645\u064a\u0632\u0627\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629\u060c \u0648\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0644\u0644\u0642\u0637\u0627\u0639\u0627\u062a\u060c \u0648\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u0629<\/li><li>\u0645\u0642\u0627\u0631\u0646\u0627\u062a \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0627\u0644\u0645\u0631\u062c\u0639\u064a\u0629 (\u0625\u0646 \u0648\u062c\u062f\u062a)\u060c \u0648\u062a\u0642\u0627\u0631\u064a\u0631 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\/\u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0633\u0627\u0628\u0642\u0629<\/li><li>\u0639\u062f\u062f \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u062d\u0633\u0628 \u0627\u0644\u0648\u0638\u064a\u0641\u0629\u061b \u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0628\u062d\u062b \u0648\u0627\u0644\u062a\u0637\u0648\u064a\u0631\/\u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0641\u0643\u0631\u064a\u0629\u061b \u0634\u0631\u0648\u0637 \u0627\u0644\u062e\u0632\u0627\u0646\u0629<\/li><li>\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \/ \u062a\u0642\u0627\u0648\u064a\u0645 \u0627\u0644\u0633\u0641\u0631 (\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u062f\u0627\u0626\u0645\u0629)<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-2b8964d\" data-id=\"2b8964d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-449c905 elementor-widget elementor-widget-heading\" data-id=\"449c905\" 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\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u0634\u0627\u0626\u0639\u0629 \u0648\u0627\u0644\u0623\u0639\u0644\u0627\u0645 \u0627\u0644\u062d\u0645\u0631\u0627\u0621 \u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7622643 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"7622643\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>\u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0623\u0648 \u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0643\u062a\u0645\u0644\u0629. (<a href=\"https:\/\/tax.gov.ae\/Datafolder\/Files\/Pdf\/2023\/Transfer%20Pricing%20Guide%20-%20EN%20-%2023%2010%202023.pdf\" target=\"_blank\" rel=\"noopener\">\u0647\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a<\/a>)<\/li><li>\u0641\u0642\u062f\u0627\u0646 \u0627\u0644\u0645\u0644\u0641 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\/\u0627\u0644\u0645\u062d\u0644\u064a \u0639\u0646\u062f \u0627\u0644\u0648\u0641\u0627\u0621 \u0628\u0627\u0644\u0639\u062a\u0628\u0627\u062a\u061b \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0627\u062a \u0627\u0644\u0645\u0631\u062c\u0639\u064a\u0629 \u0627\u0644\u0645\u062a\u0642\u0627\u062f\u0645\u0629.<\/li><li>\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0645\u0639 \u0623\u062f\u0644\u0629 \u0636\u0639\u064a\u0641\u0629 \u0639\u0644\u0649 \u0627\u0644\u0641\u0627\u0626\u062f\u0629 \u0623\u0648 \u0627\u0644\u062a\u0643\u0631\u0627\u0631. (<a href=\"https:\/\/tax.gov.ae\/Datafolder\/Files\/Pdf\/2023\/Transfer%20Pricing%20Guide%20-%20EN%20-%2023%2010%202023.pdf\" target=\"_blank\" rel=\"noopener\">\u0647\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a<\/a>)<\/li><li>\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u062f\u0627\u0626\u0645\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0648\u062b\u0642\u0629 \u0628\u0634\u0643\u0644 \u0643\u0627\u0641\u064d \u0645\u0646 \u0641\u0631\u0642 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \/ \u0635\u0627\u0646\u0639\u064a \u0627\u0644\u0642\u0631\u0627\u0631 \u062f\u0627\u062e\u0644 \u0627\u0644\u0628\u0644\u062f. (<a href=\"https:\/\/mof.gov.ae\/wp-content\/uploads\/2023\/04\/Ministerial-Decision-No.-83-of-2023-for-the-Purposes-of-Federal-Decree-Law-No.-47-of-2022.pdf?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629<\/a>)<\/li><li>\u0641\u062c\u0648\u0627\u062a \u0625\u0634\u0639\u0627\u0631\/\u062a\u0642\u0631\u064a\u0631 CbCR \u0644\u0644\u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0642\u0639 \u0645\u0642\u0631\u0647\u0627 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a. (<a href=\"https:\/\/mof.gov.ae\/country-by-country-reporting\/?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629<\/a>)<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-b39c082 e-flex e-con-boxed e-con e-parent\" data-id=\"b39c082\" 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-329442c e-con-full e-flex e-con e-child\" data-id=\"329442c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b12ee24 elementor-widget elementor-widget-heading\" data-id=\"b12ee24\" 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\">\u062f\u0639\u0648\u0629 \u0644\u0644\u0639\u0645\u0644<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b97b45 elementor-widget elementor-widget-text-editor\" data-id=\"5b97b45\" 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>\u062f\u0639\u0648\u0646\u0627 \u0646\u062c\u0639\u0644 \u0646\u0645\u0648\u0630\u062c\u0643\u0645 \u0627\u0644\u0639\u0627\u0628\u0631 \u0644\u0644\u062d\u062f\u0648\u062f \u0645\u0642\u0627\u0648\u0645\u0627\u064b \u0644\u0644\u0631\u0635\u0627\u0635.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-96ef392 elementor-widget elementor-widget-text-editor\" data-id=\"96ef392\" 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>\u0633\u0646\u0635\u0645\u0645 \u0633\u064a\u0627\u0633\u0629 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0643\u0645\u060c \u0648\u0646\u0639\u062f \u0627\u0644\u0645\u0644\u0641\u0627\u062a\/\u0627\u0644\u0646\u0645\u0627\u0630\u062c\u060c \u0648\u0646\u062f\u0627\u0641\u0639 \u0639\u0646 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u062a\u062d\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0648MAP\u2014\u0623\u0648 APA \u0639\u0646\u062f \u062a\u0648\u0641\u0631\u0647\u0627.<\/p>\t\t\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-4b352d0 e-flex e-con-boxed e-con e-parent\" data-id=\"4b352d0\" 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-d4e4cf7 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-invisible elementor-widget elementor-widget-button\" data-id=\"d4e4cf7\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" 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 elementor-animation-float\" href=\"tel:+971585855727\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-phone-alt\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M497.39 361.8l-112-48a24 24 0 0 0-28 6.9l-49.6 60.6A370.66 370.66 0 0 1 130.6 204.11l60.6-49.6a23.94 23.94 0 0 0 6.9-28l-48-112A24.16 24.16 0 0 0 122.6.61l-104 24A24 24 0 0 0 0 48c0 256.5 207.9 464 464 464a24 24 0 0 0 23.4-18.6l24-104a24.29 24.29 0 0 0-14.01-27.6z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u0647\u0644 \u0623\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u0627\u0644\u0645\u0644\u0641 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\/\u0627\u0644\u0645\u062d\u0644\u064a\u061f<\/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\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-435c282 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"435c282\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-01cd9b9\" data-id=\"01cd9b9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3c9388f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3c9388f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-65fa96b\" data-id=\"65fa96b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-edc0996 elementor-widget elementor-widget-heading\" data-id=\"edc0996\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54f6d7b elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"54f6d7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0645\u062a\u0643\u0631\u0631\u0629<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-d519e8d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d519e8d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-daa20cb\" data-id=\"daa20cb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7c144ae elementor-invisible elementor-widget elementor-widget-accordion\" data-id=\"7c144ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"accordion.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1301\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1301\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-down\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M143 352.3L7 216.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0l22.6 22.6c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.2 9.4-24.4 9.4-33.8 0z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0647\u0644 \u0646\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u0627\u0644\u0645\u0644\u0641\u0627\u062a \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0644\u064a\u0629\u061f<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1301\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1301\"><p>\u0646\u0639\u0645\u2014\u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0643\u064a\u0627\u0646\u0643\u0645 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a \u2265 200 \u0645\u0644\u064a\u0648\u0646 \u062f\u0631\u0647\u0645 \u0625\u0645\u0627\u0631\u0627\u062a\u064a\u060c \u0623\u0648 \u0645\u062c\u0645\u0648\u0639\u062a\u0643\u0645 \u062a\u0644\u0628\u064a \u0639\u062a\u0628\u0629 3.15 \u0645\u0644\u064a\u0627\u0631 \u062f\u0631\u0647\u0645 \u0625\u0645\u0627\u0631\u0627\u062a\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a. \u0648\u0625\u0644\u0627\u060c \u0627\u062d\u062a\u0641\u0638\u0648\u0627 \u0628\u062f\u0639\u0645 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0645\u062a\u0646\u0627\u0633\u0628 \u0648\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0625\u0641\u0635\u0627\u062d (\u0625\u0630\u0627 \u062a\u0645 \u0627\u0644\u0648\u0641\u0627\u0621 \u0628\u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0646\u0633\u0628\u064a\u0629). <\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1302\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1302\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-down\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M143 352.3L7 216.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0l22.6 22.6c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.2 9.4-24.4 9.4-33.8 0z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0645\u062a\u0649 \u0646\u0642\u062f\u0645 \u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u061f<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1302\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1302\"><p>\u0645\u0639 \u0625\u0642\u0631\u0627\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u2014\u062e\u0644\u0627\u0644 9 \u0623\u0634\u0647\u0631 \u0645\u0646 \u0646\u0647\u0627\u064a\u0629 \u0641\u062a\u0631\u062a\u0643\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629. (<a href=\"https:\/\/tax.gov.ae\/Datafolder\/Files\/Pdf\/2023\/Transfer%20Pricing%20Guide%20-%20EN%20-%2023%2010%202023.pdf\" target=\"_blank\" rel=\"noopener\">\u0647\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a<\/a>)<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1303\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1303\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-down\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M143 352.3L7 216.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0l22.6 22.6c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.2 9.4-24.4 9.4-33.8 0z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0645\u0627\u0630\u0627 \u0644\u0648 \u0639\u062f\u0644\u062a \u062f\u0648\u0644\u0629 \u0623\u062e\u0631\u0649 \u0623\u0633\u0639\u0627\u0631\u0646\u0627\u061f<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1303\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1303\"><p>\u064a\u0645\u0643\u0646\u0643\u0645 \u0637\u0644\u0628 \u062a\u0639\u062f\u064a\u0644 \u0645\u0642\u0627\u0628\u0644 \u0639\u0628\u0631 \u0645\u0639\u0627\u0647\u062f\u0629 MAP \u0644\u062a\u062e\u0641\u064a\u0641 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a. \u0646\u062d\u0646 \u0646\u0639\u062f \u0645\u0644\u0641 \u0627\u0644\u0642\u0636\u064a\u0629 \u0648\u0646\u062a\u0648\u0627\u0635\u0644 \u0648\u0641\u0642\u0627\u064b \u0644\u0625\u0631\u0634\u0627\u062f\u0627\u062a MAP \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0644\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (\u064a\u0648\u0646\u064a\u0648 2025). (<a href=\"https:\/\/tax.gov.ae\/Datafolder\/Files\/Pdf\/2023\/Transfer%20Pricing%20Guide%20-%20EN%20-%2023%2010%202023.pdf\" target=\"_blank\" rel=\"noopener\">\u0647\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a<\/a>\u060c <a href=\"https:\/\/mof.gov.ae\/the-ministry-of-finance-publishes-mutual-agreement-procedure-guidance-for-taxpayers\/?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629<\/a>)<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-00d0034\" data-id=\"00d0034\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-02b73af elementor-invisible elementor-widget elementor-widget-accordion\" data-id=\"02b73af\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"accordion.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2841\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2841\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-down\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M143 352.3L7 216.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0l22.6 22.6c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.2 9.4-24.4 9.4-33.8 0z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0645\u0646 \u064a\u062c\u0628 \u0623\u0646 \u064a\u0642\u0648\u0645 \u0628\u0640 CbCR \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u061f<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2841\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2841\"><p>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0642\u0639 \u0645\u0642\u0631\u0647\u0627 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0628\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0645\u0648\u062d\u062f\u0629 \u2265 3.15 \u0645\u0644\u064a\u0627\u0631 \u062f\u0631\u0647\u0645 \u0625\u0645\u0627\u0631\u0627\u062a\u064a (\u0627\u0644\u0625\u0634\u0639\u0627\u0631 \u0648\u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0648\u0641\u0642\u0627\u064b \u0644\u0642\u0648\u0627\u0639\u062f \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629). (<a href=\"https:\/\/mof.gov.ae\/country-by-country-reporting\/?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629<\/a>)<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2842\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2842\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-down\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M143 352.3L7 216.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0l22.6 22.6c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.2 9.4-24.4 9.4-33.8 0z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0647\u0644 \u064a\u0645\u0643\u0646 \u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0625\u0635\u062f\u0627\u0631 APA\u061f<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2842\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2842\"><p>\u0647\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u062a\u0637\u0631\u062d \u0625\u0637\u0627\u0631 APA\u061b \u0637\u0644\u0628\u0627\u062a APA \u0623\u062d\u0627\u062f\u064a\u0629 \u0645\u062a\u0648\u0642\u0639\u0629 \u0645\u0646 \u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u0631\u0627\u0628\u0639 2025 (\u0627\u0644\u062c\u062f\u0627\u0648\u0644 \u0627\u0644\u0632\u0645\u0646\u064a\u0629\/\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0648\u0641\u0642\u0627\u064b \u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0647\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629). \u062d\u062a\u0649 \u0630\u0644\u0643 \u0627\u0644\u062d\u064a\u0646\u060c \u0646\u0631\u0643\u0632 \u0639\u0644\u0649 \u0627\u0644\u062a\u0648\u062b\u064a\u0642 \u0627\u0644\u0642\u0648\u064a \u0648 MAP \u0639\u0646\u062f \u0627\u0644\u062d\u0627\u062c\u0629. (<a href=\"https:\/\/www.grantthornton.ae\/insights\/articles2\/tax-alert-updates-on-directives-on-advance-pricing-agreements\/?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">Grant Thornton UAE<\/a>)<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2843\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2843\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-down\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M143 352.3L7 216.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0l22.6 22.6c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.2 9.4-24.4 9.4-33.8 0z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0643\u064a\u0641 \u062a\u0624\u062b\u0631 \u0627\u0644\u0631\u0643\u064a\u0632\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 \u0639\u0644\u064a\u0646\u0627\u061f<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2843\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2843\"><p>\u0642\u062f \u062a\u0648\u0627\u062c\u0647 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a \u0627\u0644\u0643\u0628\u064a\u0631\u0629 \u0636\u0631\u064a\u0628\u0629 \u062a\u0643\u0645\u064a\u0644\u064a\u0629 \u0645\u062d\u0644\u064a\u0629 \u062f\u0646\u064a\u0627 \u0628\u0646\u0633\u0628\u0629 15% (DMTT) \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0644\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0628\u062f\u0623 \u0641\u064a 1 \u064a\u0646\u0627\u064a\u0631 2025\u061b \u0646\u062d\u0646 \u0646\u0642\u064a\u0645 \u0627\u0644\u0646\u0637\u0627\u0642 \u0648\u0646\u0645\u0630\u062c \u0627\u0644\u062a\u0639\u0631\u0636\u0627\u062a \u0627\u0644\u062a\u0643\u0645\u064a\u0644\u064a\u0629. (<a href=\"https:\/\/www.pwc.com\/m1\/en\/services\/tax\/me-tax-legal-news\/2025\/uae-implements-pillar-two.html?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">PwC<\/a>\u060c <a href=\"https:\/\/mof.gov.ae\/uae-domestic-minimum-top-up-tax\/?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629<\/a>)<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d2d52e3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d2d52e3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-0915d4a\" data-id=\"0915d4a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0c7c6d3 elementor-widget elementor-widget-menu-anchor\" data-id=\"0c7c6d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-97d06c9 elementor-widget elementor-widget-heading\" data-id=\"97d06c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">\u0627\u062a\u0635\u0627\u0644<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a637247 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"a637247\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u062a\u0648\u0627\u0635\u0644 \u0645\u0639\u0646\u0627<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-661490a elementor-widget elementor-widget-heading\" data-id=\"661490a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">\u0641\u064a \u062e\u062f\u0645\u0627\u062a SOS \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u0646\u0642\u062f\u0631 \u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0627\u0644\u0645\u0641\u062a\u0648\u062d \u0648\u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0627\u0644\u0633\u0631\u064a\u0639\u0629. \u0633\u0648\u0627\u0621 \u0643\u0627\u0646 \u0644\u062f\u064a\u0643 \u0627\u0633\u062a\u0641\u0633\u0627\u0631 \u0633\u0631\u064a\u0639\u060c \u0623\u0648 \u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u0627\u0633\u062a\u0634\u0627\u0631\u0629 \u0636\u0631\u064a\u0628\u064a\u0629 \u0645\u0646 \u0627\u0644\u062e\u0628\u0631\u0627\u0621\u060c \u0623\u0648 \u062a\u0631\u063a\u0628 \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0645\u0648\u0639\u062f \u0644\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0629\u060c \u0641\u0625\u0646 \u0641\u0631\u064a\u0642\u0646\u0627 \u0647\u0646\u0627 \u0644\u0644\u0645\u0633\u0627\u0639\u062f\u0629.  \u062a\u0648\u0627\u0635\u0644 \u0645\u0639\u0646\u0627 \u0627\u0644\u064a\u0648\u0645 \u0648\u0627\u062e\u062a\u0628\u0631 \u0646\u0647\u062c\u064b\u0627 \u0645\u0647\u0646\u064a\u064b\u0627 \u0648\u0627\u0633\u062a\u062c\u0627\u0628\u0629 \u062a\u0631\u0643\u0632 \u0639\u0644\u0649 \u0627\u0644\u0639\u0645\u064a\u0644.<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f6af4a elementor-widget elementor-widget-image\" data-id=\"7f6af4a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"768\" src=\"https:\/\/sostaxservices.ae\/wp-content\/uploads\/2025\/08\/call-1024x768.jpg\" class=\"attachment-large size-large wp-image-868\" alt=\"\" srcset=\"https:\/\/sostaxservices.ae\/wp-content\/uploads\/2025\/08\/call-1024x768.jpg 1024w, https:\/\/sostaxservices.ae\/wp-content\/uploads\/2025\/08\/call-300x225.jpg 300w, https:\/\/sostaxservices.ae\/wp-content\/uploads\/2025\/08\/call-768x576.jpg 768w, https:\/\/sostaxservices.ae\/wp-content\/uploads\/2025\/08\/call.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-10720cc\" data-id=\"10720cc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-5152f21 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"5152f21\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-e2acab4\" data-id=\"e2acab4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dc73b8d elementor-widget elementor-widget-heading\" data-id=\"dc73b8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u0644\u0646\u0628\u062f\u0623 \u0627\u0644\u0645\u062d\u0627\u062f\u062b\u0629<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c1dfa51 elementor-widget elementor-widget-heading\" data-id=\"c1dfa51\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">\u0645\u0627 \u0639\u0644\u064a\u0643 \u0633\u0648\u0649 \u0625\u0643\u0645\u0627\u0644 \u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0623\u062f\u0646\u0627\u0647\u060c \u0648\u0633\u064a\u0631\u062f \u062e\u0628\u0631\u0627\u0624\u0646\u0627 \u0641\u064a \u0623\u0642\u0631\u0628 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class=\"elementor-form\" method=\"post\" name=\"\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0627\u0633\u062a\u0641\u0633\u0627\u0631 (sostaxservices.ae)\" aria-label=\"\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0627\u0633\u062a\u0641\u0633\u0627\u0631 (sostaxservices.ae)\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"938\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"ca6c233\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0648\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 (\u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629) - SOS Tax Services\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"938\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\t\u0627\u0644\u0627\u0633\u0645\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"\u0627\u0644\u0627\u0633\u0645\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_193992a elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_193992a\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\t\u0627\u0644\u0647\u0627\u062a\u0641\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_193992a]\" id=\"form-field-field_193992a\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"\u0627\u0644\u0647\u0627\u062a\u0641\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\t\u0627\u0644\u0628\u0631\u064a\u062f \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"\u0627\u0644\u0628\u0631\u064a\u062f \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-message\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\t\u0627\u0644\u0631\u0633\u0627\u0644\u0629\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-sm\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"3\" placeholder=\"\u0627\u0644\u0631\u0633\u0627\u0644\u0629\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-recaptcha elementor-field-group elementor-column elementor-field-group-field_662cc76 elementor-col-100\">\n\t\t\t\t\t<div class=\"elementor-field\" id=\"form-field-field_662cc76\"><div class=\"elementor-g-recaptcha\" data-sitekey=\"6Ld-9KUrAAAAALnq_rIwdDIdByLd4ILeO5HN3WS9\" data-type=\"v2_checkbox\" data-theme=\"light\" data-size=\"normal\"><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm elementor-animation-float\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u0625\u0631\u0633\u0627\u0644<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0648\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 (\u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629) \u2014 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0648\u0627\u0644\u062f\u0639\u0645 \u0633\u064a\u0627\u0633\u0627\u062a \u0648\u0627\u0636\u062d\u0629\u060c \u0648\u062a\u0648\u062b\u064a\u0642 \u0646\u0638\u064a\u0641\u060c \u0648\u062f\u0639\u0645 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\/MAP. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-938","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/sostaxservices.ae\/ar\/wp-json\/wp\/v2\/pages\/938","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sostaxservices.ae\/ar\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sostaxservices.ae\/ar\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sostaxservices.ae\/ar\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sostaxservices.ae\/ar\/wp-json\/wp\/v2\/comments?post=938"}],"version-history":[{"count":1,"href":"https:\/\/sostaxservices.ae\/ar\/wp-json\/wp\/v2\/pages\/938\/revisions"}],"predecessor-version":[{"id":939,"href":"https:\/\/sostaxservices.ae\/ar\/wp-json\/wp\/v2\/pages\/938\/revisions\/939"}],"wp:attachment":[{"href":"https:\/\/sostaxservices.ae\/ar\/wp-json\/wp\/v2\/media?parent=938"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}