From: tabnak.ir
Subject: اسپانیا قانون «مالیات گوگل» را اجرایی می‌کند
Date: Sat, 04 Apr 2026 02:11:56 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--8FE8BEAFE65A9EDA492F8B7E3086861B_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----8FE8BEAFE65A9EDA492F8B7E3086861B_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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=

----8FE8BEAFE65A9EDA492F8B7E3086861B_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----8FE8BEAFE65A9EDA492F8B7E3086861B_MULTIPART_MIXED--
