From: tabnak.ir
Subject: استفاده از مدل کشورهای موفق ضمانت اجرای درست مالیات بر عایدی سرمایه/ افزایش مالیات بر درآمد شرکت ها بعید است
Date: Fri, 19 Jun 2026 12:56:50 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--D64BD726BDC2250AFDD1C4736A8AFB26_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----D64BD726BDC2250AFDD1C4736A8AFB26_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----D64BD726BDC2250AFDD1C4736A8AFB26_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----D64BD726BDC2250AFDD1C4736A8AFB26_MULTIPART_MIXED--