ETUDES FISCALES INTERNATIONALES - investir_au_moyen_orient

ETUDES FISCALES INTERNATIONALES - investir_au_moyen_orient Patrick Michaud,avocat fiscaliste au Barreau de Paris, est un ancien fonctionnaire des Finances.Ce blog est un outil de travail pour rechercher,centraliser et diffuser les informations internet de fiscalité internationale et européenne http://www.etudes-fiscales-internationales.com/investir_au_moyen_orient/ Sun, 14 Mar 2010 19:55:55 +0100 All Rights Reserved http://www.etudes-fiscales-internationales.com/archive/2009/05/17/convention-fiscale-franco-bahreinie.html Secret bancaire ocde Bahrain http://www.etudes-fiscales-internationales.com/archive/2009/05/17/convention-fiscale-franco-bahreinie.html noreply@etudes-fiscales-internationales.com (.) a secret bancaire Investir au Luxembourg Investir au Moyen Orient Traités et renseignements Mon, 18 May 2009 19:58:00 +0200 <div style="border-right: medium none; border-top: medium none; border-left: medium none; border-bottom: #636363 1pt solid; mso-border-bottom-alt: solid #636363 .75pt; mso-element: para-border-div; padding: 0cm;"> <p class="MsoNormal" style="margin: 0cm 0cm 6pt; text-align: center; mso-border-bottom-alt: solid #636363 .75pt; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-outline-level: 3; padding: 0cm;"><span style="color: #8e4098; font-family: Verdana;"><span style="font-size: small;"><strong><span><a target="_blank" href="http://www.ambafrance-bh.org/spip.php?article29"><span style="color: #800080;"><strong><img src="http://www.etudes-fiscales-internationales.com/media/02/01/1951407702.png" alt="Bahrain_svg.png" name="media-358010" id="media-358010" style="border-width: 0; float: left; margin: 0.2em 1.4em 0.7em 0;" /></strong></span></a></span> </strong><span style="color: #000000;"><a target="_blank" href="http://fr.wikipedia.org/wiki/Bahre%C3%AFn"><strong>le</strong> <strong>Royaume de Bahreïn</strong></a>            </span> <span style="color: #000000;"><strong> <a target="_blank" href="http://ar.wikipedia.org/wiki/%D8%A7%D9%84%D8%A8%D8%AD%D8%B1%D9%8A%D9%86">مملكة البحرين</a></strong></span></span></span></p> <p class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"> </p> <p class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"> </p> <p class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"><span><a target="_blank" href="http://www.ambafrance-bh.org/spip.php?article29"><span style="color: #800080;"><strong>Accords et Traités bilatéraux entre la France et Bahreïn</strong></span></a></span></p> <p class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"> </p> <p class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"><span><b style="mso-bidi-font-weight: normal;"><span style="font-family: Georgia;"><a href="http://www.bahrainedb.com/DoingBusinessinBahrainIntro.aspx"><span style="font-size: small; color: #800080;">Doing business in Bahrain</span></a></span></b></span></p> <p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><span style="font-family: Georgia;"><span style="color: #000000;"><strong> </strong></span></span></p> <p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><span style="font-family: Georgia;"><span style="color: #000000;"><strong> </strong></span></span></p> <p class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"> </p> <p class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"> </p> <p class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="color: black; font-family: Georgia; mso-bidi-font-family: 'Courier New';"><span style="font-size: small;"><span style="color: black; font-family: Georgia; mso-bidi-font-family: 'Courier New';">L'objectif du protocole est de veiller à ce que la convention existante soit conforme à la norme de l'OCDE sur l'échange d'informations. </span></span></span></p> <p class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-size: small;"><span style="color: black; font-family: Georgia; mso-bidi-font-family: 'Courier New';"> </span></span></p> <p class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="color: black; font-family: Georgia; mso-bidi-font-family: 'Courier New';"><span style="font-size: small;">Le protocole modifie</span> <a target="_blank" href="http://www.etudes-fiscales-internationales.com/media/00/00/710721617.pdf"><span style="color: purple; mso-bidi-font-weight: bold;"><span style="font-size: small;">la Convention fiscale de 1993</span></span></a> <span style="font-size: small;"><a target="_blank" href="http://www.etudes-fiscales-internationales.com/media/00/00/710721617.pdf">(source ONU)</a> en y insérant <span style="mso-bidi-font-weight: bold;">un nouvel article qui autorise les autorités compétentes à Bahreïn et la France à l'échange de renseignements fiscaux, conformément à la norme de l'OCDE</span>.</span></span> </p> <p class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"> </p> <p class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"><span style="color: black; font-family: Georgia; mso-bidi-font-family: 'Courier New';"><span style="font-size: small;"><span style="color: #4776a0; font-family: Georgia;"><a href="http://www.etudes-fiscales-internationales.com/archive/2008/12/30/ocde-cooperation-fiscale-2008.html"><span style="color: #800080;"><strong>OCDE Coopération fiscale 2008</strong></span></a></span></span></span></p> <p class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-size: small;"><span style="color: black; font-family: Georgia; mso-bidi-font-family: 'Courier New';"> <br /> Bahreïn a déjà des conventions avec trois autres pays de l'OCDE qui satisfont à la norme de l'OCDE<span style="mso-bidi-font-weight: bold;">, y compris un <strong>accord signé le 6 mai avec <span style="mso-spacerun: yes;"> </span>le Luxembourg.</strong></span></span></span></p> <p class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"> </p> <p class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: small;"><span style="color: black; font-family: Georgia; mso-bidi-font-family: 'Courier New';"><span style="mso-bidi-font-weight: bold;"><span style="color: #4776a0; font-family: Georgia;"><a target="_blank" href="http://www.impotsdirects.public.lu/"><span style="color: #800080;"><strong>EFI n’a pas eu la chance de trouver un communiqué du LUXEMBOURG</strong></span></a>  cliquer</span></span></span></span></p> <p class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-size: small;"><span style="color: black; font-family: Georgia; mso-bidi-font-family: 'Courier New';"> </span></span></p> <p class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-size: small;"><span style="color: black; font-family: Georgia; mso-bidi-font-family: 'Courier New';"><span style="mso-spacerun: yes;"> </span>Des négociations sont également en cours avec d'autres pays.</span></span></p> <p class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"> </p> <p class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: Georgia;"><a href="http://www.gouvernement.lu/salle_presse/discours/autres_membres/2009/03-mars/13-frieden/index.html"><span style="color: #800080;">La position officielle du gouvernement luxembourgeois relative <span style="mso-spacerun: yes;"> </span>au secret bancaire</span></a></span></b></span> </p> <p class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"> </p> <p class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"> </p> <p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><span style="font-size: small;"><b><span style="color: #4776a0; font-family: Georgia;"><a target="_blank" href="http://www.lff.lu/finance/news/news-detail/article/the-grand-duchy-of-luxembourg-has-renegotiated-its-double-tax-treaty-with-the-united-states-bringin//21/">Mais nous attendons tous avec gourmandise fiscale l’imminente signature du traité avec les USA</a></span></b></span></p> <p class="MsoNormal" style="margin: 0cm 0cm 0pt;"> </p> <p class="MsoNormal" style="margin: 0cm 0cm 0pt;"> </p> <p class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: small;"><b><span style="color: #4776a0; font-family: Georgia;"><a target="_blank" href="http://www.etudes-fiscales-internationales.com/archives/category/luxembourg.html">INVESTIR AU LUXEMBOURG</a></span></b></span></p> <p class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"> </p> <p class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"> </p> <p class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"> </p> <p class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="color: black; font-family: Georgia; mso-bidi-font-weight: bold;"><span style="font-size: small;"> </span></span></p> <p class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"> </p> </div> http://www.etudes-fiscales-internationales.com/archive/2009/01/12/initiative-en-faveur-du-developpement-de-la-finance-islamiqu.html Développement de la finance islamique en France http://www.etudes-fiscales-internationales.com/archive/2009/01/12/initiative-en-faveur-du-developpement-de-la-finance-islamiqu.html noreply@etudes-fiscales-internationales.com (.) Financement des entreprises Investir au Maroc Investir au Moyen Orient Investir en Afrique Nord Investir en Tunisie Fri, 10 Apr 2009 21:41:00 +0200 <p style="margin: 12pt 0cm 6pt; text-align: center;" class="MsoNormal"><strong><b style="mso-bidi-font-weight: normal;"><span style="color: #636363; font-family: Georgia;"><b style="mso-bidi-font-weight: normal;"><span style="color: #636363; font-family: Georgia;"><span style="font-size: small;"><span style="font-size: 11pt; color: #8e4098; font-family: Verdana; mso-ansi-language: FR; mso-bidi-font-family: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: FR; mso-bidi-language: AR-SA;"><a target="_blank" href="http://www.minefe.gouv.fr/directions_services/dgtpe/secteur_financier/haut_comite_place/dev_fin_islam.htm"><img name="media-303732" src="http://www.etudes-fiscales-internationales.com/media/02/02/922802590.jpg" alt="mosquee.jpg" style="border-width: 0; float: left; margin: 0.2em 1.4em 0.7em 0;" id="media-303732" /></a><a target="_blank" href="http://www.minefe.gouv.fr/directions_services/dgtpe/secteur_financier/haut_comite_place/dev_fin_islam.htm"></a>REDIFFUSION  </span></span></span></b></span></b></strong> </p> <p style="margin: 12pt 0cm 6pt; text-align: center;" class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="color: #636363; font-family: Georgia;"><span style="font-size: small;"><span style="font-size: 11pt; color: #8e4098; font-family: Verdana; mso-ansi-language: FR; mso-bidi-font-family: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: FR; mso-bidi-language: AR-SA;"><a target="_blank" href="http://www.minefe.gouv.fr/directions_services/dgtpe/secteur_financier/haut_comite_place/dev_fin_islam.htm"><span style="background-color: #ffff00;">I<span style="background-color: #ffff99;">niti</span></span></a><a target="_blank" href="http://www.minefe.gouv.fr/directions_services/dgtpe/secteur_financier/haut_comite_place/dev_fin_islam.htm"><span style="background-color: #ffff99;">ative en faveur du développement de la finance islamique en France</span></a><span style="background-color: #ffff99;"> </span>cliquer</span></span></span></b></p> <p style="margin: 12pt 0cm 6pt; text-align: left;" class="MsoNormal"> </p> <p style="margin: 12pt 0cm 0pt; text-align: center;" class="MsoNormal"><b><span style="font-size: 16pt; mso-ascii-font-family: Georgia; mso-hansi-font-family: Georgia;"><span style="color: #008000; font-family: Times New Roman;">مبادرة لتطوير التمويل الإسلامي في فرنسا</span></span></b></p> <p style="margin: 12pt 0cm 0pt; text-align: center;" class="MsoNormal"> </p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"> </p> <p align="center" style="margin: 0cm 0cm 0pt; line-height: 180%; text-align: center;" class="MsoNormal"><strong><span style="font-size: 18pt; color: black; line-height: 180%; font-family: Georgia; font-variant: small-caps;"><a target="_blank" href="http://ribh.wordpress.com/sharia-banks-home-finance/"><span style="color: #4776a0; text-decoration: none; text-underline: none;">ribh le journal de la finance islamique</span></a></span></strong><span xml:lang="EN-GB" lang="EN-GB"><strong><span style="font-size: 18pt; color: black; line-height: 180%; font-family: Georgia; font-variant: small-caps;"> </span></strong></span></p> <ul> <li> <div style="margin: 0cm 0cm 0pt; line-height: 180%;" class="MsoNormal"><span><strong> </strong><span style="font-size: 14pt; font-family: Georgia;"><span style="color: #000000;"><a target="_blank" href="http://www.etudes-fiscales-internationales.com/media/02/00/783568408.pdf">Analyse des produits financiers islamistes<span style="mso-spacerun: yes;"> </span> par Cherif Karim</a></span></span><strong><span style="font-family: Georgia; font-variant: small-caps;"><span style="font-size: small; color: #000000;"> </span></span></strong></span>  </div> </li> </ul> <p align="center" style="margin: 0cm 0cm 0pt; line-height: 180%; text-align: center;" class="MsoNormal"><strong><span style="font-size: 18pt; color: #3d3d3d; line-height: 180%; font-family: Georgia; font-variant: small-caps;"><a target="_blank" href="http://www.coffis.fr/index.php?option=com_contact&view=contact&id=2&Itemid=109&e3ce926b143fa9c734467ba90c7ae806=80a6105ccde65acc39d7e26920ed5350"><span style="color: #4776a0; text-decoration: none; text-underline: none;">le conseil français de la finance islamique</span></a></span></strong><span style="font-size: 18pt; color: #3d3d3d; line-height: 180%; font-family: Georgia; font-variant: small-caps;"> </span> </p> <p align="center" style="text-align: center;"><span style="font-size: 16pt; mso-ascii-font-family: Georgia; mso-hansi-font-family: Georgia;"><span style="color: #000000;"><span style="font-size: 18pt; font-family: Georgia; mso-bidi-font-family: Arial;">Régime applicable aux opérations<br /> de Murabaha et aux suruk.</span></span></span></p> http://www.etudes-fiscales-internationales.com/archive/2007/06/26/investir-au-liban.html Investir au Liban ( لبنان, Loubnän) http://www.etudes-fiscales-internationales.com/archive/2007/06/26/investir-au-liban.html noreply@etudes-fiscales-internationales.com (.) Investir au Moyen Orient Tue, 09 Oct 2007 04:55:00 +0200 <p><b><span style="font-size: 14pt; color: blue; font-family: Garamond"><a target="_blank" href="http://fr.wikipedia.org/wiki/Liban"><img name="media-570" src="http://www.etudes-fiscales-internationales.com/media/01/01/6a759eaf03fd9b1da1fe6d3470c87715.png" alt="00bc4d7e5c4cfbc4b81b3a95ed6832cb.png" style="float: left; margin: 0.2em 1.4em 0.7em 0px; border-width: 0px" id="media-570" />LE LIBAN</a>     <a target="_blank" href="http://ar.wikipedia.org/wiki/%D9%84%D8%A8%D9%86%D8%A7%D9%86"><font color="#000000">لبنان</font></a></span></b></p> <p><b><span style="font-size: 14pt; color: blue; font-family: Garamond"><a target="_blank" href="http://www.ambafrance-lb.org/">AMBASSADE DE FRANCE</a></span></b></p> <p> </p> <p><b><span style="font-size: 14pt; color: blue; font-family: Garamond"><a target="_blank" href="http://www.loc.gov/law/guide/lebanon.html">LES LIENS OFFICIELS AVEC LE LIBAN I</a></span></b></p> <p><b><span style="font-size: 14pt; color: blue; font-family: Garamond"><a target="_blank" href="http://www.gksoft.com/govt/en/lb.html">LES LIENS OFFICIELS AVEC LE LIBAN II</a></span></b></p> <p><b><span style="font-size: 14pt; color: blue; font-family: Garamond"> <a target="_blank" href="http://www.finance.gov.lb/International+Agreements/Protection+of+Investments/">PROTECTION DES INVESTISSEMENTS</a></span></b></p> <p><b><span style="font-size: 14pt; color: blue; font-family: Garamond"><a target="_blank" href="http://www.finance.gov.lb/Taxation/Deduction+at+Source+on+Salaries/Overview+of+DASS/Overview+of+DASS.htm">TAXATION</a></span></b></p> <p><b><span style="font-size: 14pt; color: blue; font-family: Garamond"><a target="_blank" href="http://www.etudes-fiscales-internationales.com/archive/2007/05/29/la-protection-sociale1.html">REGIME FISCAL ET SOCIAL DES EXPATRIES</a></span></b></p> <p> </p> <p style="margin: 0cm 0cm 0pt -18pt; line-height: 150%" class="MsoNormal"><span style="font-size: 14pt; color: blue; font-family: Garamond"><span><strong>C   Convention entre la France et le Liban  du 24 juillet 1962</strong></span></span></p> <p><span style="font-size: 14pt; color: blue; font-family: Garamond"><span><span>  </span></span></span> <strong><span style="font-size: 14pt; font-family: Garamond"><a target="_blank" href="http://www.etudes-fiscales-internationales.com/archive/2007/09/10/trates-fiscaux-nouvelles-jurisprudences.html">Définition de l’établissement stable</a></span></strong></p> <ul> <li><strong><span style="font-size: 14pt; font-family: Garamond">   Arrêt Sté MIDEX   </span></strong> <span style="font-size: 14pt; font-family: Garamond"><a target="_blank" href="http://www.legifrance.gouv.fr/WAspad/UnDocument?base=JADE&nod=JGXCX2006X04X000000281098"><strong><span style="color: #4776a0; font-family: Garamond; text-decoration: none; text-underline: none">C E 5 Avril 2006  n° 281098</span></strong></a></span></li> </ul> <p><b><span style="font-size: 14pt; color: blue; font-family: Garamond">Merci de  nous indiquer d'autres liens utiles</span></b></p> http://www.etudes-fiscales-internationales.com/archive/2007/06/26/investir-a-dubai.html Investir aux Emirats arabes unis الإمارات العربية المتحدة http://www.etudes-fiscales-internationales.com/archive/2007/06/26/investir-a-dubai.html noreply@etudes-fiscales-internationales.com (.) Investir au Moyen Orient Fri, 17 Aug 2007 07:05:00 +0200 <p><b><span style="font-size: 14pt; color: blue; font-family: Garamond"><a target="_blank" href="http://fr.wikipedia.org/wiki/%C3%89mirats_arabes_unis"><img name="media-19516" src="http://www.etudes-fiscales-internationales.com/media/01/02/506c1d69281fb684a91fac920d53539d.png" alt="9b7b22428377ea3e6060b74e7bcf103e.png" style="float: left; margin: 0.2em 1.4em 0.7em 0px; border-width: 0px" id="media-19516" />LES EMIRATS ARABES UNIS</a>   <a target="_blank" href="http://ar.wikipedia.org/wiki/%D8%A7%D9%84%D8%A5%D9%85%D8%A7%D8%B1%D8%A7%D8%AA_%D8%A7%D9%84%D8%B9%D8%B1%D8%A8%D9%8A%D8%A9_%D8%A7%D9%84%D9%85%D8%AA%D8%AD%D8%AF%D8%A9"><font color="#000000">الإمارات العربية المتحدة</font></a></span></b></p> <p><b><span style="font-size: 14pt; color: blue; font-family: Garamond"><a target="_blank" href="http://fr.wikipedia.org/wiki/Duba%C3%AF">DUBAI</a></span></b>        <a target="_blank" href="http://ar.wikipedia.org/wiki/%D8%AF%D8%A8%D9%8A"> <strong>  <span xml:lang="AR" style="font-size: 18pt" dir="rtl" lang="AR"><font face="Times New Roman">دبي</font></span></strong></a></p> <p><strong><a target="_blank" href="http://www.etudes-fiscales-internationales.com/archive/2007/05/29/la-protection-sociale1.html"><font size="5" color="#0000FF" face="Garamond">Le régime social et fiscal des expatriès</font></a></strong></p> <p><strong><a target="_blank" href="http://www.ambafrance-eau.org/"><font size="5" color="#0000FF" face="Garamond">Le site de l'Ambassade de France</font></a></strong></p> <p><b><span style="font-size: 14pt; color: blue; font-family: Garamond"><a target="_blank" href="http://www.loc.gov/law/guide/uae.html">LES LIENS OFFICIELS AVEC LES EMIRATS I</a></span></b></p> <p><b><span style="font-size: 14pt; color: blue; font-family: Garamond"><a target="_blank" href="http://www.gksoft.com/govt/en/ae.html">LES LIENS OFFICIELS AVEC LES Emirats  II</a></span></b></p> <p><b><span style="font-size: 14pt; color: blue; font-family: Garamond"><a target="_blank" href="http://www.uae.gov.ae/mofi/"> MAKING BUSINESS IN DUBAI</a></span></b></p> <p><b><span style="font-size: 14pt; color: blue; font-family: Garamond"><a target="_blank" href="http://www.impot.gouv.fr/portal/deploiement/p1/fichedescriptive_2138/fichedescriptive_2138.pdf">TAX TREATY WITH FRANCE</a></span></b></p> <p><b><span style="font-size: 14pt; color: blue; font-family: Garamond">Les conventions de protection des investissements</span></b></p> <p><b><span style="font-size: 14pt; color: blue; font-family: Garamond">   - <a target="_blank" href="http://www.etudes-fiscales-internationales.com/archive/2007/04/17/banque-mondiale-et-cirdi.html">le CIRDI</a></span></b></p> <p><b><span style="font-size: 14pt; color: blue; font-family: Garamond">    - <a target="_blank" href="http://www.etudes-fiscales-internationales.com/media/01/01/3aad854ed4ccb525571b48613a349c1a.pdf" title="cirdi">la loi du 8 juillet 1967</a>   </span></b></p> <p><b><span style="font-size: 14pt; color: blue; font-family: Garamond">    - <a target="_blank" href="http://www.etudes-fiscales-internationales.com/media/01/00/75c00fea3b1875a2425c55fc55eb1bda.pdf">le décret  du 22 décembre 1967</a>   </span></b></p> <p><b><span style="font-size: 14pt; color: blue; font-family: Garamond">La Convention de protection des investissements entre les Emirats et la France </span></b><b><span style="font-size: 14pt; color: blue; font-family: Garamond">       </span></b></p> <p><b><span style="font-size: 14pt; color: blue; font-family: Garamond">          -  <a target="_blank" href="http://www.etudes-fiscales-internationales.com/media/02/01/6c0ea92a0f94c7ede770f666c58d67e3.pdf">en français</a> </span></b></p> <p><b><span style="font-size: 14pt; color: blue; font-family: Garamond">         - <a target="_blank" href="http://www.etudes-fiscales-internationales.com/media/02/01/91d3f854bacd650ff03c4def6a7f4f65.pdf">in english</a></span></b></p> <p><b><span style="font-size: 14pt; color: blue; font-family: Garamond">        - <a target="_blank" href="http://www.etudes-fiscales-internationales.com/media/00/00/300efab7af360c106e0cf19d3353b0e7.pdf">in arabic</a> </span></b></p> <p> </p>