From: tabnak.ir
Subject: اسپانیا قانون «مالیات گوگل» را اجرایی می‌کند
Date: Tue, 16 Jun 2026 00:25:51 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--74DD4835A8F94F431B4DF9A56CAA27AB_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----74DD4835A8F94F431B4DF9A56CAA27AB_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----74DD4835A8F94F431B4DF9A56CAA27AB_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----74DD4835A8F94F431B4DF9A56CAA27AB_MULTIPART_MIXED--