\u0627\u0644\u0634\u0645\u0627\u0644 \u0646\u064a\u0648\u0632 – \u0639\u0627\u0645\u0631 \u0627\u0644\u0634\u0639\u0627\u0631 <\/p>\n\n\n\n
\u0644\u0646\u062a\u062c\u0647 \u0646\u062d\u0648 \u062a\u0637\u0628\u064a\u0642 CRS \u0623\u0641\u0636\u0644 \u0645\u0646 \u062e\u0637\u0627\u0628\u0627\u062a \u0627\u0644\u0643\u0631\u0627\u0647\u064a\u0629
\u0623\u0633\u0648\u0645: \u0628\u062a\u0637\u0628\u064a\u0642\u0647 \u064a\u0645\u0643\u0646\u0646\u0627 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0665 \u0645\u0644\u064a\u0627\u0631\u0627\u062a \u062f\u0648\u0644\u0627\u0631 \u0633\u0646\u0648\u064a\u0627\u064b<\/p>\n\n\n\n
\u0625\u0639\u062f\u0627\u062f \u0631\u0627\u0626\u062f \u0627\u0644\u062e\u0637\u064a\u0628_\u0627\u0644\u0631\u0627\u0626\u062f \u0646\u064a\u0648\u0632
“\u0628\u062a\u0637\u0628\u064a\u0642 \u0627\u0644 CRS \u0628\u0627\u0644\u0627\u0636\u0627\u0641\u0629 \u0627\u0644\u0649 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062b\u0631\u0648\u0629\u060c \u0648\u0627\u0644\u063a\u0627\u0621 \u0627\u0644\u0633\u0631\u064a\u0629 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629\u060c \u064a\u0645\u0643\u0646 \u0627\u0646 \u062a\u062d\u0635\u0651\u0644 \u0627\u0644\u062e\u0632\u064a\u0646\u0629 \u0627\u0643\u062b\u0631 \u0645\u0646 \u0665 \u0645\u0644\u064a\u0627\u0631\u0627\u062a \u062f\u0648\u0644\u0627\u0631 \u0633\u0646\u0648\u064a\u0627\u064b (\u0639\u0644\u0649 \u0627\u0642\u0644 \u062a\u0642\u062f\u064a\u0631). \u0627\u064a \u0627\u0643\u062b\u0631 \u0645\u0646 \u0643\u0644 \u0645\u0627 \u064a\u0639\u062f\u0646\u0627 \u0628\u0647 \u0635\u0646\u062f\u0648\u0642 \u0627\u0644\u0646\u0642\u062f \u0627\u0644\u062f\u0648\u0644\u064a \u0641\u064a \u062b\u0644\u0627\u062b \u0633\u0646\u0648\u0627\u062a. \u0643\u0644 \u0630\u0644\u0643 \u0645\u0637\u0628\u0651\u0642 \u0627\u0635\u0644\u0627\u064b \u0645\u0646\u0630 \u0639\u0634\u0631\u0627\u062a \u0627\u0644\u0633\u0646\u064a\u0646 \u0641\u064a \u0627\u0643\u062b\u0631 \u0627\u0644\u062f\u0648\u0644 \u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629\u064b \u0630\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u062d\u0631”.
\u0627\u0644\u0628\u0627\u0631\u062d\u0629 \u0637\u0631\u062d \u0627\u0644\u0646\u0627\u0626\u0628 \u0645\u064a\u0634\u0627\u0644 \u0636\u0627\u0647\u0631 \u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0627\u0644CRS \/\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0634\u0627\u0626\u0639\/ \u0641\u064a \u0645\u062c\u0644\u0633 \u0627\u0644\u0646\u0648\u0627\u0628 \u062e\u0644\u0627\u0644 \u0645\u0646\u0627\u0642\u0634\u0629 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0644\u0643\u0646 \u0623\u062d\u062f\u0627\u064b \u0644\u0645 \u064a\u0635\u063a\u0650 \u0643\u0627\u0644\u0639\u0627\u062f\u0629.
\u062e\u0644\u0627\u0644 \u062d\u0645\u0644\u062a\u0647 \u0641\u064a \u0627\u0644\u0627\u0646\u062a\u062e\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0627\u0636\u064a\u0629\u060c \u064a\u0643\u0627\u062f \u0627\u0644\u0645\u062d\u0644\u0644 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0631\u0627\u0645\u064a \u0623\u0633\u0648\u0645 \u0645\u0646 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0642\u0644\u0629 \u0627\u0644\u0630\u064a\u0646 \u0637\u0631\u062d\u0648\u0627 \u0647\u0630\u0627 \u0627\u0644\u0645\u0648\u0636\u0648\u0639\u060c \u0645\u0628\u062a\u0639\u062f\u0627\u064b \u0639\u0646 \u0623\u0633\u0644\u0648\u0628 \u0627\u0644\u062d\u0645\u0644\u0627\u062a \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629\u060c \u0623\u064a \u0647\u062c\u0648\u0645\u0627\u062a \u0633\u064a\u0627\u0633\u064a\u0629 \u0648\u0627\u0641\u062a\u0631\u0627\u0621\u0627\u062a \u0645\u0642\u0627\u0628\u0644 \u0634\u0627\u0626\u0639\u0627\u062a \u062f\u0639\u0627\u0626\u064a\u0629 \u0648\u062d\u0631\u0648\u0628 \u0646\u0641\u0633\u064a\u0629\u060c \u062a\u0647\u062f\u0641 \u0625\u0644\u0649 \u0627\u0644\u0641\u0648\u0632 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u062f\u0623 \u0627\u0644\u0645\u064a\u0643\u0627\u0641\u064a\u0644\u064a \u0627\u0644\u0645\u0639\u0631\u0648\u0641 “\u0627\u0644\u063a\u0627\u064a\u0629 \u062a\u0628\u0631\u0631 \u0627\u0644\u0648\u0633\u064a\u0644\u0629”.<\/p>\n\n\n\n
\u0627\u0644\u0640 CRS \u0647\u0648 \u0645\u0639\u064a\u0627\u0631 \u062c\u062f\u064a\u062f \u062a\u0645 \u062a\u0637\u0648\u064a\u0631\u0647 \u0645\u0646 \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 (OECD) \u0641\u064a 2014\u060c \u0648\u0647\u0648 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0623\u0648 \u0627\u0644\u0645\u0648\u062d\u062f (CRS Common Reporting Standard\u060c \u0648\u0647\u0648 \u0644\u0644\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u062a\u0644\u0642\u0627\u0626\u064a \u0644\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a (AEOI) \u0628\u064a\u0646 \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0639\u0627\u0644\u0645\u064a. \u0641\u062d\u0648\u0649 \u0647\u0630\u0627 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0623\u0646 \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0639\u0627\u0644\u0645\u064a \u062a\u0631\u063a\u0628 \u0641\u064a \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0645\u0639 \u0628\u0639\u0636\u0647\u0627 \u0644\u0645\u0644\u0627\u062d\u0642\u0629 \u0627\u0644\u0645\u062a\u0647\u0631\u0628\u064a\u0646 \u0628\u0647\u062f\u0641 \u0645\u0643\u0627\u0641\u062d\u0629 \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a.<\/p>\n\n\n\n
\u0647\u0630\u0627 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0628\u062a\u0623\u0643\u064a\u062f\u0647 \u0623\u0646 \u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0646 \u0623\u062c\u0644 \u0627\u0644\u062d\u062f \u0645\u0646 \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0623\u0635\u0628\u062d \u0623\u062d\u062f \u0623\u0647\u0645 \u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0641\u064a \u0625\u0637\u0627\u0631 \u0645\u062d\u0627\u0631\u0628\u0629 \u062a\u0628\u064a\u064a\u0636 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0648\u0627\u0644\u062c\u0631\u064a\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u062d\u064a\u062b \u0623\u0646 \u062a\u0628\u0627\u062f\u0644 \u0639\u0628\u0631 \u0627\u0644\u062d\u062f\u0648\u062f \u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u062f\u0627\u0641\u0639\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0645\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u0625\u0630 \u0642\u062f \u062a\u0637\u0644\u0628 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u062d\u062f\u062f\u0629 \u0639\u0646 \u062d\u0627\u0644\u0629 \u0645\u0639\u064a\u0646\u0629 \u0645\u0646 \u0648\u0644\u0627\u064a\u0629 \u0642\u0636\u0627\u0626\u064a\u0629 \u0623\u062e\u0631\u0649. \u0639\u0646\u062f\u0645\u0627 \u064a\u062d\u062f\u062b \u0647\u0630\u0627\u060c \u064a\u0639\u0631\u0641 \u0628\u0627\u0633\u0645EOI (Exchange of Information) \u0639\u0646\u062f \u0627\u0644\u0637\u0644\u0628”.
\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0634\u062a\u0631\u0643 (Common Reporting Standard – CRS) \u0647\u0648 \u0645\u0639\u064a\u0627\u0631 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0644\u0644\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u062a\u0644\u0642\u0627\u0626\u064a \u0644\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a (Automatic Exchange Of Information – AEOI) \u0641\u064a \u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u060c \u0628\u064a\u0646 \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u0648\u0627\u0644\u062a\u064a \u0637\u0648\u0631\u062a\u0647\u0627 \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 (Organization for ExonomicCooperation & Development – OECD) \u0641\u064a \u0639\u0627\u0645 2014″.<\/p>\n\n\n\n
\u0623\u0633\u0648\u0645
\u0645\u0627 \u0647\u064a \u0627\u0644\u0623\u0633\u0628\u0627\u0628 \u0623\u0648 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u062a\u064a \u0623\u0648\u062f\u062a \u0628\u0646\u0627 \u0625\u0644\u0649 \u0647\u0646\u0627\u061f.
\u064a\u0639\u062a\u0628\u0631 \u0627\u0644\u0645\u062d\u0644\u0644 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0631\u0627\u0645\u064a \u0623\u0633\u0648\u0645\u060c \u0623\u0646\u0651 \u0645\u0646 \u0623\u0647\u0645 \u0627\u0644\u0623\u0633\u0628\u0627\u0628 \u0647\u0648 “\u0627\u0639\u0627\u062f\u0629 \u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0633\u0644\u0628\u064a \u0644\u0644\u062b\u0631\u0648\u0629 \u062e\u0644\u0627\u0644 \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062b\u0644\u0627\u062b\u064a\u0646 \u0627\u0644\u0645\u0627\u0636\u064a\u0629\u060c \u0625\u0636\u0627\u0641\u0629\u064b \u0627\u0644\u0649 \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0627\u0644\u062a\u064a \u062a\u0624\u062f\u064a \u0625\u0644\u0649 \u0641\u0631\u0648\u0642\u0627\u062a \u0628\u064a\u0646 \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0634\u0639\u0628”.<\/p>\n\n\n\n
“\u0644\u0628\u0646\u0627\u0646 \u0641\u064a \u0642\u0639\u0631 \u062f\u0648\u0644 \u0627\u0644\u0639\u0627\u0644\u0645 \u0645\u0646 \u062d\u064a\u062b \u0646\u0633\u0628\u0629 \u0627\u0644\u0648\u0627\u0631\u062f\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u0623\u062a\u0649 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0646\u0633\u0628\u0629 \u0644\u0644\u0646\u0627\u062a\u062c \u0627\u0644\u0645\u062d\u0644\u064a \u0627\u0644\u062e\u0627\u0635 \u0628\u0647\u060c \u0648\u0627\u0644\u062a\u064a \u0643\u0627\u0646\u062a \u062a\u0628\u0644\u063a \u0633\u0646\u0629 \u0662\u0660\u0660\u0660 \u0646\u062d\u0648 \u0661\u0663 \u0641\u064a \u0627\u0644\u0645\u0626\u0629 \u0648\u0648\u0635\u0644\u062a \u0639\u0627\u0645 \u0662\u0660\u0661\u0668 \u0625\u0644\u0649 \u0661\u0665 \u0641\u064a \u0627\u0644\u0645\u0626\u0629 \u0623\u064a \u0623\u0646 \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0644\u0628\u0646\u0627\u0646\u064a\u0629 \u062a\u062c\u0628\u064a \u0627\u0644\u0642\u0644\u0629 \u0627\u0644\u0642\u0644\u064a\u0644\u0629 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u062d\u062a\u0649 \u062a\u0645\u0648\u0644 \u0645\u0634\u0627\u0631\u064a\u0639\u0647\u0627 \u0648\u0646\u0641\u0642\u0627\u062a\u0647\u0627”.
\u064a\u0634\u064a\u0631 \u0623\u0633\u0648\u0645 \u0625\u0644\u0649 \u0623\u0646\u0651 “\u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629 \u0641\u064a \u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u0639\u0627\u0644\u0645 \u062a\u0628\u0644\u063a \u0628\u064a\u0646 \u0664\u0660-\u0665\u0660 \u0641\u064a \u0627\u0644\u0645\u0626\u0629\u060c \u0648\u0641\u064a \u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u0639\u0627\u0644\u0645 \u0627\u0644\u062b\u0627\u0644\u062b \u062a\u0628\u0644\u063a \u0628\u064a\u0646 \u0662\u0660-\u0663\u0660 \u0641\u064a \u0627\u0644\u0645\u0626\u0629\u060c \u0644\u0643\u0646 \u0644\u0628\u0646\u0627\u0646 \u0645\u0646 \u0623\u0642\u0644 \u062f\u0648\u0644 \u0627\u0644\u0639\u0627\u0644\u0645 \u0628\u0647\u0630\u0647 \u0627\u0644\u0646\u0633\u0628\u0629 \u0648\u0647\u0630\u0627 \u062f\u0644\u064a\u0644 \u0639\u0644\u0649 \u0641\u0634\u0644 \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0644\u0628\u0646\u0627\u0646\u064a\u0629 \u0639\u0644\u0649 \u0645\u0631 \u062a\u0644\u0643 \u0627\u0644\u0633\u0646\u0648\u0627\u062a”.<\/p>\n\n\n\n
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