{"id":17510,"date":"2026-06-26T17:51:31","date_gmt":"2026-06-26T15:51:31","guid":{"rendered":"https:\/\/www.augelegalfiscal.com\/evaluation-entreprises-andorre\/"},"modified":"2026-07-07T22:27:42","modified_gmt":"2026-07-07T20:27:42","slug":"evaluation-entreprises-andorre","status":"publish","type":"page","link":"https:\/\/www.augelegalfiscal.com\/fr\/evaluation-entreprises-andorre\/","title":{"rendered":"\u00c9valuation d&rsquo;entreprise, d\u00e9clarations fiscales et restructuration"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"17510\" class=\"elementor elementor-17510 elementor-17333\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0cd79bf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0cd79bf\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-14f4bac\" data-id=\"14f4bac\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-25e6a6f elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"25e6a6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">\u00c9valuation d'entreprise, rapports fiscaux et restructurations d'entreprises en Andorre<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18a019d elementor-widget elementor-widget-text-editor\" data-id=\"18a019d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Trois services compl\u00e9mentaires. Une m\u00eame exigence : garantir que chaque d\u00e9cision d&rsquo;entreprise repose sur une expertise technique solide.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae5b56c elementor-icon-list--layout-inline elementor-widget__width-initial elementor-mobile-align-start elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"ae5b56c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">+25 ans d'exp\u00e9rience<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">+3 000 clients conseill\u00e9s<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">360\u00ba Juridique \u00b7 Fiscal \u00b7 Patrimonia<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2df4054 elementor-widget__width-initial elementor-mobile-align-center elementor-widget-mobile__width-initial elementor-widget elementor-widget-button\" data-id=\"2df4054\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.augelegalfiscal.com\/fr\/contact\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Demandez un rendez-vous<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-36aa542\" data-id=\"36aa542\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-01188b9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"01188b9\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-2a62d3b\" data-id=\"2a62d3b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2780216 elementor-widget elementor-widget-heading\" data-id=\"2780216\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Les enjeux techniques des op\u00e9rations d'entreprise en Andorre<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30cdb32 elementor-widget elementor-widget-text-editor\" data-id=\"30cdb32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Certaines d\u00e9cisions d&rsquo;entreprise ne laissent aucune place \u00e0 l&rsquo;erreur : c\u00e9der une soci\u00e9t\u00e9, restructurer un groupe ou r\u00e9pondre \u00e0 l&rsquo;administration fiscale au moyen d&rsquo;un rapport technique solide. Dans chacune de ces situations, la qualit\u00e9 de l&rsquo;analyse \u00e9conomique et juridique qui sous-tend la d\u00e9cision fait toute la diff\u00e9rence entre une op\u00e9ration ma\u00eetris\u00e9e et une op\u00e9ration susceptible de g\u00e9n\u00e9rer des difficult\u00e9s pendant de nombreuses ann\u00e9es.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5768e87 elementor-widget elementor-widget-text-editor\" data-id=\"5768e87\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Le cadre r\u00e9glementaire andorran exige aujourd&rsquo;hui un niveau de rigueur technique sans pr\u00e9c\u00e9dent. La l\u00e9gislation fiscale andorrane, harmonis\u00e9e avec les standards de l&rsquo;OCDE, a consid\u00e9rablement renforc\u00e9 les exigences en mati\u00e8re de documentation des transactions entre parties li\u00e9es, des cessions entre associ\u00e9s et des restructurations d&rsquo;entreprises.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Un rapport technique de qualit\u00e9 insuffisante ne permet plus de d\u00e9fendre efficacement une position devant l&rsquo;administration fiscale.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-ca951c0\" data-id=\"ca951c0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-07c2c43 elementor-widget elementor-widget-heading\" data-id=\"07c2c43\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Un rapport rigoureusement \u00e9labor\u00e9 est la garantie d'une op\u00e9ration s\u00e9curis\u00e9e et d'une r\u00e9duction des risques fiscaux.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6c035bb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6c035bb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a82d03d\" data-id=\"a82d03d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-436691d elementor-widget elementor-widget-heading\" data-id=\"436691d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Que signifie r\u00e9unir l'\u00e9valuation d'entreprise, les rapports fiscaux et les restructurations au sein d'une m\u00eame \u00e9quipe ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0904fa6 elementor-widget elementor-widget-text-editor\" data-id=\"0904fa6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Chez Aug\u00e9, nous avons d\u00e9velopp\u00e9 une pratique qui r\u00e9unit trois services que de nombreux cabinets proposent s\u00e9par\u00e9ment et sans r\u00e9elle coordination. La raison est simple : dans la pratique, ces prestations sont indissociables.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-70a18a2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"70a18a2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-e6aac95\" data-id=\"e6aac95\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8a9ec26 elementor-widget elementor-widget-html\" data-id=\"8a9ec26\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\r\n  .auge-noes-sies {\r\n    display: flex;\r\n    gap: 28px;\r\n    max-width: 1300px;\r\n    margin: 0 auto;\r\n    font-family: inherit;\r\n  }\r\n \r\n  .auge-card {\r\n    flex: 1 1 0;\r\n    display: flex;\r\n    align-items: center;\r\n    gap: 22px;\r\n    padding: 34px 32px;\r\n    border-radius: 14px;\r\n    box-sizing: border-box;\r\n  }\r\n \r\n  \/* --- Tarjeta NO ES --- *\/\r\n  .auge-card--no {\r\n    background: #f0f0f2;\r\n  }\r\n \r\n  \/* --- Tarjeta S\u00cd ES --- *\/\r\n  .auge-card--si {\r\n    background: #ffffff;\r\n    border: 1.5px solid #8e1f2f;\r\n  }\r\n \r\n  \/* --- Iconos --- *\/\r\n  .auge-icon {\r\n    flex: 0 0 auto;\r\n    width: 64px;\r\n    height: 64px;\r\n    border-radius: 12px;\r\n    display: flex;\r\n    align-items: center;\r\n    justify-content: center;\r\n  }\r\n \r\n  .auge-card--no .auge-icon {\r\n    background: #e4e4e6;\r\n    border: 1px solid #cfcfd2;\r\n  }\r\n \r\n  .auge-card--si .auge-icon {\r\n    background: #fbeef0;\r\n    border: 1px solid #f0d4d8;\r\n  }\r\n \r\n  .auge-icon svg {\r\n    width: 30px;\r\n    height: 30px;\r\n  }\r\n \r\n  \/* --- Separador vertical --- *\/\r\n  .auge-body {\r\n    border-left: 1.5px solid #d8d8db;\r\n    padding-left: 22px;\r\n  }\r\n \r\n  .auge-card--si .auge-body {\r\n    border-left-color: #e6c3c8;\r\n  }\r\n \r\n  \/* --- T\u00edtulos --- *\/\r\n  .auge-title {\r\n    margin: 0 0 10px 0;\r\n    font-size: 40px;\r\n    font-weight: 800;\r\n    letter-spacing: 0.5px;\r\n    color: #3a3a3a;\r\n    line-height: 1.2;\r\n  }\r\n \r\n  .auge-card--si .auge-title {\r\n    color: #8e1f2f;\r\n  }\r\n \r\n  \/* --- Texto --- *\/\r\n  .auge-text {\r\n    margin: 0;\r\n    font-size: 18px;\r\n    line-height: 1.55;\r\n    color: #4a4a4a;\r\n  }\r\n \r\n  .auge-card--si .auge-text {\r\n    color: #8e1f2f;\r\n  }\r\n \r\n  \/* --- Responsive --- *\/\r\n  @media (max-width: 900px) {\r\n    .auge-noes-sies {\r\n      flex-direction: column;\r\n    }\r\n  }\r\n \r\n  @media (max-width: 480px) {\r\n    .auge-card {\r\n      flex-direction: column;\r\n      gap: 16px;\r\n      padding: 26px 22px;\r\n    }\r\n    .auge-body {\r\n      border-left: none;\r\n      padding-left: 0;\r\n      border-top: 1.5px solid #d8d8db;\r\n      padding-top: 16px;\r\n    }\r\n    .auge-card--si .auge-body {\r\n      border-top-color: #e6c3c8;\r\n    }\r\n  }\r\n<\/style>\r\n \r\n<div class=\"auge-noes-sies\">\r\n \r\n  <!-- ===== TARJETA NO ES ===== -->\r\n  <div class=\"auge-card auge-card--no\">\r\n    <div class=\"auge-icon\">\r\n      <svg viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n        <path d=\"M6 6L18 18M18 6L6 18\" stroke=\"#6b6b6e\" stroke-width=\"2.5\" stroke-linecap=\"round\"\/>\r\n      <\/svg>\r\n    <\/div>\r\n    <div class=\"auge-body\">\r\n      <h3 class=\"auge-title\">CE N'EST PAS<\/h3>\r\n      <p class=\"auge-text\">\r\n        Trois missions distinctes confi\u00e9es \u00e0 trois sp\u00e9cialistes diff\u00e9rents qui ne partagent pas les informations, n'harmonisent pas leurs analyses et produisent des rapports qui ne se confortent ni devant l'administration fiscale ni face aux autres parties \u00e0 l'op\u00e9ration.\r\n      <\/p>\r\n    <\/div>\r\n  <\/div>\r\n \r\n  <!-- ===== TARJETA S\u00cd ES ===== -->\r\n  <div class=\"auge-card auge-card--si\">\r\n    <div class=\"auge-icon\">\r\n      <svg viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n        <path d=\"M4.5 12.5L9.5 17.5L19.5 6.5\" stroke=\"#8e1f2f\" stroke-width=\"2.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\r\n      <\/svg>\r\n    <\/div>\r\n    <div class=\"auge-body\">\r\n      <h3 class=\"auge-title\">C'EST<\/h3>\r\n      <p class=\"auge-text\">\r\n        Une restructuration d'entreprise efficace repose sur une \u00e9valuation pr\u00e9alable rigoureuse. Une \u00e9valuation cr\u00e9dible aux yeux de l'administration fiscale exige un rapport technique fond\u00e9 sur une m\u00e9thodologie reconnue. Et un rapport fiscal solide suppose une parfaite compr\u00e9hension de la structure analys\u00e9e.\r\n      <\/p>\r\n    <\/div>\r\n  <\/div>\r\n \r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5332bb4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5332bb4\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1d58ff3\" data-id=\"1d58ff3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-873b983 elementor-widget elementor-widget-heading\" data-id=\"873b983\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Trois services indissociables dans la pratique<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-22c427c elementor-widget elementor-widget-text-editor\" data-id=\"22c427c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>L&rsquo;\u00e9quation n&rsquo;est pas seulement \u00e9conomique ; elle est strat\u00e9gique. Mais les chiffres comptent aussi.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3df8410 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3df8410\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-4e63da2\" data-id=\"4e63da2\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-214596d elementor-widget elementor-widget-heading\" data-id=\"214596d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Rapports fiscaux \u00e0 forte valeur ajout\u00e9e<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca13a33 elementor-widget elementor-widget-text-editor\" data-id=\"ca13a33\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Les transactions entre parties li\u00e9es, les cessions de participations entre associ\u00e9s, les apports en nature ou les restructurations b\u00e9n\u00e9ficiant du r\u00e9gime de neutralit\u00e9 fiscale exigent aujourd&rsquo;hui des rapports techniques d\u00e9montrant la pertinence de la m\u00e9thode d&rsquo;\u00e9valuation retenue, de la m\u00e9thodologie appliqu\u00e9e et du r\u00e9sultat obtenu.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da6d715 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"da6d715\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d7b87b elementor-widget elementor-widget-text-editor\" data-id=\"7d7b87b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Sans un rapport technique solide \u2192 il devient tr\u00e8s difficile de d\u00e9fendre sa position devant l&rsquo;administration fiscale.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-04c3717\" data-id=\"04c3717\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-21fe0c0 elementor-widget elementor-widget-heading\" data-id=\"21fe0c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u00c9valuation d'entreprise<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1da41d elementor-widget elementor-widget-text-editor\" data-id=\"a1da41d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Dans le cadre d&rsquo;une cession ou d&rsquo;une acquisition, d&rsquo;un litige entre associ\u00e9s, d&rsquo;une transmission d&rsquo;entreprise ou de n\u00e9gociations avec des \u00e9tablissements financiers, la diff\u00e9rence entre une \u00e9valuation rigoureuse et une simple estimation peut repr\u00e9senter plusieurs millions d&rsquo;euros, voire compromettre une op\u00e9ration qui aurait d\u00fb aboutir.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc3668c elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"dc3668c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1582f96 elementor-widget elementor-widget-text-editor\" data-id=\"1582f96\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Sans une \u00e9valuation d\u00e9fendable \u2192 c&rsquo;est l&rsquo;autre partie qui fixe la valeur.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-1c87a62\" data-id=\"1c87a62\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e696ed9 elementor-widget elementor-widget-heading\" data-id=\"e696ed9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Restructurations d'entreprise<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf6a9a1 elementor-widget elementor-widget-text-editor\" data-id=\"bf6a9a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Au fil du temps, les structures d&rsquo;entreprise accumulent des inefficacit\u00e9s fiscales, des risques juridiques et une complexit\u00e9 op\u00e9rationnelle qui freinent leur d\u00e9veloppement, sans que cela r\u00e9sulte d&rsquo;une d\u00e9cision d\u00e9lib\u00e9r\u00e9e. Une restructuration bien con\u00e7ue permet de simplifier l&rsquo;organisation, d&rsquo;optimiser son fonctionnement et de pr\u00e9parer le groupe \u00e0 sa prochaine phase de d\u00e9veloppement.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a487b0 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"0a487b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-faadc19 elementor-widget elementor-widget-text-editor\" data-id=\"faadc19\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Sans vision d&rsquo;ensemble \u2192 chacun supporte le co\u00fbt d&rsquo;inefficacit\u00e9s que personne n&rsquo;a r\u00e9ellement choisies.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fd811a9 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fd811a9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3856df3\" data-id=\"3856df3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9d5d063 elementor-widget elementor-widget-text-editor\" data-id=\"9d5d063\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Notre m\u00e9thode de travail <\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a57822 elementor-widget elementor-widget-heading\" data-id=\"1a57822\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Trois domaines d'expertise, une approche int\u00e9gr\u00e9e<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51fe0a3 elementor-widget__width-initial contenedor-centrado elementor-widget elementor-widget-text-editor\" data-id=\"51fe0a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Notre objectif n&rsquo;est pas de produire des rapports pour le simple principe d&rsquo;en produire. Il s&rsquo;agit de garantir que chaque op\u00e9ration repose sur une analyse technique solide, capable de la s\u00e9curiser.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-0ffb9b8 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"0ffb9b8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-de391fb\" data-id=\"de391fb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aad808c elementor-widget elementor-widget-image\" data-id=\"aad808c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"699\" height=\"699\" src=\"https:\/\/www.augelegalfiscal.com\/wp-content\/uploads\/2026\/07\/image-2-3.png\" class=\"attachment-large size-large wp-image-17439\" alt=\"\" srcset=\"https:\/\/www.augelegalfiscal.com\/wp-content\/uploads\/2026\/07\/image-2-3.png 699w, https:\/\/www.augelegalfiscal.com\/wp-content\/uploads\/2026\/07\/image-2-3-300x300.png 300w, https:\/\/www.augelegalfiscal.com\/wp-content\/uploads\/2026\/07\/image-2-3-150x150.png 150w, https:\/\/www.augelegalfiscal.com\/wp-content\/uploads\/2026\/07\/image-2-3-400x400.png 400w, https:\/\/www.augelegalfiscal.com\/wp-content\/uploads\/2026\/07\/image-2-3-600x600.png 600w\" sizes=\"(max-width: 699px) 100vw, 699px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-0b481e7\" data-id=\"0b481e7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a688c0a elementor-widget elementor-widget-heading\" data-id=\"a688c0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Rapports fiscaux \u00e0 forte valeur ajout\u00e9<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11dd56e elementor-widget elementor-widget-text-editor\" data-id=\"11dd56e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">A value-added tax report is not a bureaucratic formality\u2014it is the technical document that protects a transaction against future challenges. At Aug\u00e9, we prepare every report to the same standard we would expect from the tax authorities themselves during a review<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Valuation reports for related-party transactions (transfer pricing).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Documentation supporting share transfers between shareholders based on arm&rsquo;s length market value.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Technical reports for contributions in kind and share-for-share exchange transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Valuation reports supporting transactions carried out under the tax neutrality regime.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Independent expert reports for disputes with the tax authorities or between private parties.<\/span><\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8bdd663 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"8bdd663\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"56\" height=\"56\" viewBox=\"0 0 56 56\" fill=\"none\"><rect width=\"56\" height=\"56\" rx=\"10\" fill=\"#8F2B2F\"><\/rect><path d=\"M39 26V19C39 18.7348 38.8946 18.4804 38.7071 18.2929C38.5196 18.1054 38.2652 18 38 18H18C17.7348 18 17.4804 18.1054 17.2929 18.2929C17.1054 18.4804 17 18.7348 17 19V26C17 38 28 41 28 41C28 41 39 38 39 26Z\" stroke=\"white\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M23 29L26 32L33 25\" stroke=\"white\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">At Aug\u00e9, every report is prepared with the same level of rigour that the tax authorities would apply when reviewing it.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-4087065 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"4087065\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-0638095\" data-id=\"0638095\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c6f7780 elementor-widget elementor-widget-heading\" data-id=\"c6f7780\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00c9valuation d'entreprise<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c24d9a0 elementor-widget elementor-widget-text-editor\" data-id=\"c24d9a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Un rapport d&rsquo;\u00e9valuation rigoureusement \u00e9labor\u00e9 ne se limite pas \u00e0 d\u00e9terminer un chiffre : il s&rsquo;agit d&rsquo;un document technique qui doit pouvoir r\u00e9sister \u00e0 l&rsquo;examen de la partie adverse, de ses conseils, d&rsquo;un tribunal ou de l&rsquo;administration fiscale. Chez Aug\u00e9, nous appliquons des m\u00e9thodologies d&rsquo;\u00e9valuation reconnues \u00e0 l&rsquo;\u00e9chelle internationale \u2014 actualisation des flux de tr\u00e9sorerie (DCF), multiples de march\u00e9 et actif net r\u00e9\u00e9valu\u00e9 \u2014 en nous appuyant sur un acc\u00e8s direct aux donn\u00e9es financi\u00e8res r\u00e9elles de l&rsquo;entreprise.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c9valuations dans le cadre de cessions ou d&rsquo;acquisitions d&rsquo;entreprises et de participations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rapports d&rsquo;\u00e9valuation lors de l&rsquo;entr\u00e9e ou de la sortie d&rsquo;associ\u00e9s ou d&rsquo;investisseurs.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c9valuations r\u00e9alis\u00e9es dans le cadre de successions ou de la liquidation du r\u00e9gime matrimonial.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rapports destin\u00e9s aux op\u00e9rations de financement, de refinancement ou de lev\u00e9e de capitaux.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c9valuations p\u00e9riodiques int\u00e9gr\u00e9es au suivi comptable et financier des clients.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rapports d&rsquo;expertise dans les litiges portant sur la valeur d&rsquo;une entreprise ou d&rsquo;une participation.<\/span><\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7261f51 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"7261f51\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"56\" height=\"56\" viewBox=\"0 0 56 56\" fill=\"none\"><rect width=\"56\" height=\"56\" rx=\"10\" fill=\"#8F2B2F\"><\/rect><g clip-path=\"url(#clip0_142_396)\"><path d=\"M28 32C32.4183 32 36 28.4183 36 24C36 19.5817 32.4183 16 28 16C23.5817 16 20 19.5817 20 24C20 28.4183 23.5817 32 28 32Z\" stroke=\"white\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M16 39C18.4213 34.8162 22.8187 32 28 32C33.1813 32 37.5787 34.8162 40 39\" stroke=\"white\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/g><defs><clipPath id=\"clip0_142_396\"><rect width=\"32\" height=\"32\" fill=\"white\" transform=\"translate(12 12)\"><\/rect><\/clipPath><\/defs><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Toute entreprise poss\u00e8de une valeur. La v\u00e9ritable question est de savoir qui r\u00e9alise l'\u00e9valuation, selon quelle m\u00e9thodologie et \u00e0 partir de quelles informations.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-b365083\" data-id=\"b365083\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0e43c79 elementor-widget elementor-widget-image\" data-id=\"0e43c79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"699\" height=\"699\" src=\"https:\/\/www.augelegalfiscal.com\/wp-content\/uploads\/2026\/07\/image-2-1-1.png\" class=\"attachment-large size-large wp-image-17449\" alt=\"\" srcset=\"https:\/\/www.augelegalfiscal.com\/wp-content\/uploads\/2026\/07\/image-2-1-1.png 699w, https:\/\/www.augelegalfiscal.com\/wp-content\/uploads\/2026\/07\/image-2-1-1-300x300.png 300w, https:\/\/www.augelegalfiscal.com\/wp-content\/uploads\/2026\/07\/image-2-1-1-150x150.png 150w, https:\/\/www.augelegalfiscal.com\/wp-content\/uploads\/2026\/07\/image-2-1-1-400x400.png 400w, https:\/\/www.augelegalfiscal.com\/wp-content\/uploads\/2026\/07\/image-2-1-1-600x600.png 600w\" sizes=\"(max-width: 699px) 100vw, 699px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-f8789f4 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"f8789f4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-415d1f3\" data-id=\"415d1f3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e3a2ebc elementor-widget elementor-widget-image\" data-id=\"e3a2ebc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"699\" height=\"699\" src=\"https:\/\/www.augelegalfiscal.com\/wp-content\/uploads\/2026\/07\/image-3.png\" class=\"attachment-large size-large wp-image-17459\" alt=\"\" srcset=\"https:\/\/www.augelegalfiscal.com\/wp-content\/uploads\/2026\/07\/image-3.png 699w, https:\/\/www.augelegalfiscal.com\/wp-content\/uploads\/2026\/07\/image-3-300x300.png 300w, https:\/\/www.augelegalfiscal.com\/wp-content\/uploads\/2026\/07\/image-3-150x150.png 150w, https:\/\/www.augelegalfiscal.com\/wp-content\/uploads\/2026\/07\/image-3-400x400.png 400w, https:\/\/www.augelegalfiscal.com\/wp-content\/uploads\/2026\/07\/image-3-600x600.png 600w\" sizes=\"(max-width: 699px) 100vw, 699px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-64cf007\" data-id=\"64cf007\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-54a51c6 elementor-widget elementor-widget-heading\" data-id=\"54a51c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Restructurations d'entreprise<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f423440 elementor-widget elementor-widget-text-editor\" data-id=\"f423440\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Chez Aug\u00e9, nous concevons des restructurations qui r\u00e9unissent les dimensions juridique, fiscale et financi\u00e8re au sein d&rsquo;un projet coh\u00e9rent. Chaque op\u00e9ration s&rsquo;accompagne d&rsquo;une analyse de ses cons\u00e9quences dans les juridictions concern\u00e9es ainsi que de la pr\u00e9paration de l&rsquo;ensemble de la documentation technique n\u00e9cessaire.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Conception et mise en \u0153uvre de fusions, scissions et apports de branches d&rsquo;activit\u00e9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cr\u00e9ation et r\u00e9organisation de structures holding \u00e0 des fins d&rsquo;optimisation fiscale et de protection du patrimoine.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Restructurations pr\u00e9alables \u00e0 la cession d&rsquo;une entreprise ou \u00e0 l&rsquo;entr\u00e9e d&rsquo;un investisseur.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Simplification de structures complexes comportant plusieurs soci\u00e9t\u00e9s ou participations crois\u00e9es.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Planification des restructurations avec analyse du r\u00e9gime de neutralit\u00e9 fiscale et pr\u00e9paration de la documentation justificative.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Coordination avec des conseils situ\u00e9s dans d&rsquo;autres juridictions pour les restructurations de groupes internationaux.<\/span><\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2c6887 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"e2c6887\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"56\" height=\"56\" viewBox=\"0 0 56 56\" fill=\"none\"><rect width=\"56\" height=\"56\" rx=\"10\" fill=\"#8F2B2F\"><\/rect><g clip-path=\"url(#clip0_143_412)\"><path d=\"M22 37C24.2091 37 26 35.2091 26 33C26 30.7909 24.2091 29 22 29C19.7909 29 18 30.7909 18 33C18 35.2091 19.7909 37 22 37Z\" stroke=\"white\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M22 24C24.2091 24 26 22.2091 26 20C26 17.7909 24.2091 16 22 16C19.7909 16 18 17.7909 18 20C18 22.2091 19.7909 24 22 24Z\" stroke=\"white\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M34 37C36.2091 37 38 35.2091 38 33C38 30.7909 36.2091 29 34 29C31.7909 29 30 30.7909 30 33C30 35.2091 31.7909 37 34 37Z\" stroke=\"white\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M16 40C16.6986 39.0685 17.6045 38.3125 18.6459 37.7918C19.6873 37.2711 20.8357 37 22 37C23.1643 37 24.3127 37.2711 25.3541 37.7918C26.3955 38.3125 27.3014 39.0685 28 40C28.6986 39.0685 29.6045 38.3125 30.6459 37.7918C31.6873 37.2711 32.8357 37 34 37C35.1643 37 36.3127 37.2711 37.3541 37.7918C38.3955 38.3125 39.3014 39.0685 40 40\" stroke=\"white\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M34 24C36.2091 24 38 22.2091 38 20C38 17.7909 36.2091 16 34 16C31.7909 16 30 17.7909 30 20C30 22.2091 31.7909 24 34 24Z\" stroke=\"white\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M16 27C16.6986 26.0685 17.6045 25.3125 18.6459 24.7918C19.6873 24.2711 20.8357 24 22 24C23.1643 24 24.3127 24.2711 25.3541 24.7918C26.3955 25.3125 27.3014 26.0685 28 27C28.6986 26.0685 29.6045 25.3125 30.6459 24.7918C31.6873 24.2711 32.8357 24 34 24C35.1643 24 36.3127 24.2711 37.3541 24.7918C38.3955 25.3125 39.3014 26.0685 40 27\" stroke=\"white\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/g><defs><clipPath id=\"clip0_143_412\"><rect width=\"32\" height=\"32\" fill=\"white\" transform=\"translate(12 12)\"><\/rect><\/clipPath><\/defs><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">La structure d'une entreprise est souvent le fruit de d\u00e9cisions historiques prises sans vision globale. Une restructuration bien pens\u00e9e permet de r\u00e9tablir une organisation plus simple, plus efficace et mieux adapt\u00e9e \u00e0 ses objectifs.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a57e61c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a57e61c\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-43c6167\" data-id=\"43c6167\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-800b934 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"800b934\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-80b8977\" data-id=\"80b8977\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-175efbc elementor-widget elementor-widget-heading\" data-id=\"175efbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Les \u00e9l\u00e9ments<span class=\"resaltado\"> essentiels \u00e0 s\u00e9curiser avant toute op\u00e9ration<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c040034 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c040034\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Veillez \u00e0 ce que chaque d\u00e9cision commerciale repose sur les fondations techniques qu&rsquo;elle m\u00e9rite.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-7a3abb6\" data-id=\"7a3abb6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-83cdf29 elementor-widget elementor-widget-html\" data-id=\"83cdf29\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\r\n  .auge-perfiles6 {\r\n    max-width: 740px;\r\n    margin: 0 auto;\r\n    display: grid;\r\n    grid-template-columns: repeat(2, 1fr);\r\n    gap: 18px;\r\n    font-family: inherit;\r\n  }\r\n \r\n  .auge-perfil6 {\r\n    background: #ffffff;\r\n    border-radius: 12px;\r\n    border-bottom: 2px solid #c9505e;\r\n    box-shadow: 0 4px 14px rgba(0, 0, 0, 0.08);\r\n    padding: 18px 22px 20px;\r\n    box-sizing: border-box;\r\n  }\r\n \r\n  .auge-perfil6__icono {\r\n    margin-bottom: 16px;\r\n  }\r\n \r\n  .auge-perfil6__icono svg {\r\n    width: 34px;\r\n    height: 34px;\r\n    stroke: #8e1f2f;\r\n    display: block;\r\n  }\r\n \r\n  .auge-perfil6__texto {\r\n    margin: 0;\r\n    font-size: 14.5px;\r\n    line-height: 1.5;\r\n    color: #4a4a4a;\r\n  }\r\n \r\n  \/* --- Responsive --- *\/\r\n  @media (max-width: 600px) {\r\n    .auge-perfiles6 {\r\n      grid-template-columns: 1fr;\r\n    }\r\n  }\r\n<\/style>\r\n \r\n<div class=\"auge-perfiles6\">\r\n \r\n  <!-- 1. Documento -->\r\n  <div class=\"auge-perfil6\">\r\n    <div class=\"auge-perfil6__icono\">\r\n      <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n        <path d=\"M14 3H7a2 2 0 0 0-2 2v14a2 2 0 0 0 2 2h10a2 2 0 0 0 2-2V8z\"\/>\r\n        <path d=\"M14 3v5h5\"\/>\r\n      <\/svg>\r\n    <\/div>\r\n    <p class=\"auge-perfil6__texto\">D\u00e9termination de la m\u00e9thode d'\u00e9valuation la plus adapt\u00e9e \u00e0 l'op\u00e9ration.<\/p>\r\n  <\/div>\r\n \r\n  <!-- 2. Balanza -->\r\n  <div class=\"auge-perfil6\">\r\n    <div class=\"auge-perfil6__icono\">\r\n      <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n        <path d=\"M12 3v18\"\/>\r\n        <path d=\"M9 21h6\"\/>\r\n        <path d=\"M4 7h16\"\/>\r\n        <path d=\"M6 7l-3 6a3 3 0 0 0 6 0z\"\/>\r\n        <path d=\"M18 7l-3 6a3 3 0 0 0 6 0z\"\/>\r\n      <\/svg>\r\n    <\/div>\r\n    <p class=\"auge-perfil6__texto\">Rapport technique justifiant le crit\u00e8re de valorisation retenu.<\/p>\r\n  <\/div>\r\n \r\n  <!-- 3. Estructura \/ ramificaci\u00f3n -->\r\n  <div class=\"auge-perfil6\">\r\n    <div class=\"auge-perfil6__icono\">\r\n      <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n        <circle cx=\"6\" cy=\"5\" r=\"2.2\"\/>\r\n        <circle cx=\"6\" cy=\"19\" r=\"2.2\"\/>\r\n        <circle cx=\"18\" cy=\"12\" r=\"2.2\"\/>\r\n        <path d=\"M6 7.2v9.6\"\/>\r\n        <path d=\"M6 12h5a4 4 0 0 0 4-2.5\"\/>\r\n      <\/svg>\r\n    <\/div>\r\n    <p class=\"auge-perfil6__texto\">Documentation des transactions entre parties li\u00e9es conforme aux standards de l'OCDE.<\/p>\r\n  <\/div>\r\n \r\n  <!-- 4. C\u00edrculos \/ fusi\u00f3n -->\r\n  <div class=\"auge-perfil6\">\r\n    <div class=\"auge-perfil6__icono\">\r\n      <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n        <circle cx=\"10\" cy=\"10\" r=\"6\"\/>\r\n        <circle cx=\"15.5\" cy=\"14.5\" r=\"4.5\"\/>\r\n      <\/svg>\r\n    <\/div>\r\n    <p class=\"auge-perfil6__texto\">Analyse du r\u00e9gime de neutralit\u00e9 fiscale applicable aux op\u00e9rations de restructuration.<\/p>\r\n  <\/div>\r\n \r\n  <!-- 5. Malet\u00edn -->\r\n  <div class=\"auge-perfil6\">\r\n    <div class=\"auge-perfil6__icono\">\r\n      <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n        <rect x=\"3\" y=\"7\" width=\"18\" height=\"13\" rx=\"2\"\/>\r\n        <path d=\"M9 7V5a2 2 0 0 1 2-2h2a2 2 0 0 1 2 2v2\"\/>\r\n        <path d=\"M3 12h18\"\/>\r\n        <path d=\"M10.5 12v2h3v-2\"\/>\r\n      <\/svg>\r\n    <\/div>\r\n    <p class=\"auge-perfil6__texto\">\u00c9valuation rigoureuse r\u00e9alis\u00e9e avant toute restructuration.<\/p>\r\n  <\/div>\r\n \r\n  <!-- 6. Personas \/ familia -->\r\n  <div class=\"auge-perfil6\">\r\n    <div class=\"auge-perfil6__icono\">\r\n      <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n        <circle cx=\"9\" cy=\"8\" r=\"3.2\"\/>\r\n        <path d=\"M3.5 20c0-3 2.5-5 5.5-5s5.5 2 5.5 5\"\/>\r\n        <path d=\"M15.5 5.4a3.2 3.2 0 0 1 0 5.2\"\/>\r\n        <path d=\"M17 15.4c2.1.7 3.5 2.4 3.5 4.6\"\/>\r\n      <\/svg>\r\n    <\/div>\r\n    <p class=\"auge-perfil6__texto\">Coh\u00e9rence entre le rapport fiscal, l'\u00e9valuation et la structure juridique de l'op\u00e9ration.<\/p>\r\n  <\/div>\r\n \r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f7b30ee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f7b30ee\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-61293de\" data-id=\"61293de\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d44eb51 elementor-widget elementor-widget-heading\" data-id=\"d44eb51\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00c0 qui s'adressent nos services de conseil aux entreprises ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9192687 elementor-widget elementor-widget-text-editor\" data-id=\"9192687\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Chaque d\u00e9cision d&rsquo;entreprise m\u00e9rite de reposer sur une expertise technique solide.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-404e6f9 elementor-widget elementor-widget-html\" data-id=\"404e6f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\r\n  .auge-entregables {\r\n    max-width: 1300px;\r\n    margin: 0 auto;\r\n    display: flex;\r\n    flex-direction: column;\r\n    gap: 20px;\r\n    font-family: inherit;\r\n  }\r\n \r\n  .auge-entregables__fila {\r\n    display: grid;\r\n    gap: 20px;\r\n  }\r\n \r\n  .auge-entregables__fila--4 {\r\n    grid-template-columns: repeat(4, 1fr);\r\n  }\r\n \r\n  .auge-entregables__fila--3 {\r\n    grid-template-columns: repeat(3, 1fr);\r\n  }\r\n \r\n  .auge-entregable {\r\n    display: flex;\r\n    align-items: center;\r\n    gap: 16px;\r\n    background: #f7f5f5;\r\n    border-left: 3px solid #8e1f2f;\r\n    border-radius: 10px 10px 10px 10px;\r\n    padding: 18px 20px;\r\n    box-sizing: border-box;\r\n  }\r\n \r\n  .auge-entregable__icono {\r\n    flex: 0 0 auto;\r\n    width: 46px;\r\n    height: 46px;\r\n    background: #f3e3e5;\r\n    border-radius: 10px;\r\n    display: flex;\r\n    align-items: center;\r\n    justify-content: center;\r\n  }\r\n \r\n  .auge-entregable__icono svg {\r\n    width: 22px;\r\n    height: 22px;\r\n    stroke: #8e1f2f;\r\n  }\r\n \r\n  .auge-entregable__texto {\r\n    margin: 0;\r\n    font-size: 15px;\r\n    line-height: 1.45;\r\n    font-weight: 600;\r\n    color: #8e1f2f;\r\n  }\r\n \r\n  \/* --- Responsive --- *\/\r\n  @media (max-width: 1024px) {\r\n    .auge-entregables__fila--4 {\r\n      grid-template-columns: repeat(2, 1fr);\r\n    }\r\n    .auge-entregables__fila--3 {\r\n      grid-template-columns: repeat(2, 1fr);\r\n    }\r\n  }\r\n \r\n  @media (max-width: 600px) {\r\n    .auge-entregables__fila--4,\r\n    .auge-entregables__fila--3 {\r\n      grid-template-columns: 1fr;\r\n    }\r\n  }\r\n<\/style>\r\n \r\n<div class=\"auge-entregables\">\r\n \r\n  <!-- ===== FILA 1: cuatro tarjetas ===== -->\r\n  <div class=\"auge-entregables__fila auge-entregables__fila--4\">\r\n \r\n    <div class=\"auge-entregable\">\r\n      <div class=\"auge-entregable__icono\">\r\n        <!-- Lupa -->\r\n        <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n          <circle cx=\"11\" cy=\"11\" r=\"6.5\"\/>\r\n          <path d=\"M20 20l-4.3-4.3\"\/>\r\n        <\/svg>\r\n      <\/div>\r\n      <p class=\"auge-entregable__texto\">Entreprises et groupes ayant besoin de documenter des transactions entre parties li\u00e9es ou des cessions de participations aupr\u00e8s de l'administration fiscale.<\/p>\r\n    <\/div>\r\n \r\n    <div class=\"auge-entregable\">\r\n      <div class=\"auge-entregable__icono\">\r\n        <!-- Documento con lupa -->\r\n        <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n          <path d=\"M14 3H7a2 2 0 0 0-2 2v14a2 2 0 0 0 2 2h10a2 2 0 0 0 2-2V8z\"\/>\r\n          <path d=\"M14 3v5h5\"\/>\r\n          <circle cx=\"11\" cy=\"13.5\" r=\"2.3\"\/>\r\n          <path d=\"M12.8 15.3l2 2\"\/>\r\n        <\/svg>\r\n      <\/div>\r\n      <p class=\"auge-entregable__texto\">Associ\u00e9s et actionnaires qui c\u00e8dent, acqui\u00e8rent ou r\u00e9organisent leurs participations et ont besoin d'une \u00e9valuation d\u00e9fendable.<\/p>\r\n    <\/div>\r\n \r\n    <div class=\"auge-entregable\">\r\n      <div class=\"auge-entregable__icono\">\r\n        <!-- Documento con l\u00edneas -->\r\n        <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n          <path d=\"M14 3H7a2 2 0 0 0-2 2v14a2 2 0 0 0 2 2h10a2 2 0 0 0 2-2V8z\"\/>\r\n          <path d=\"M14 3v5h5\"\/>\r\n          <path d=\"M9 12h6M9 16h6\"\/>\r\n        <\/svg>\r\n      <\/div>\r\n      <p class=\"auge-entregable__texto\">Groupes de soci\u00e9t\u00e9s souhaitant simplifier, optimiser ou transformer leur structure juridique.<\/p>\r\n    <\/div>\r\n \r\n    <div class=\"auge-entregable\">\r\n      <div class=\"auge-entregable__icono\">\r\n        <!-- Balanza -->\r\n        <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n          <path d=\"M12 3v18\"\/>\r\n          <path d=\"M9 21h6\"\/>\r\n          <path d=\"M4 7h16\"\/>\r\n          <path d=\"M6 7l-3 6a3 3 0 0 0 6 0z\"\/>\r\n          <path d=\"M18 7l-3 6a3 3 0 0 0 6 0z\"\/>\r\n        <\/svg>\r\n      <\/div>\r\n      <p class=\"auge-entregable__texto\">Entreprises engag\u00e9es dans des op\u00e9rations de fusion, de scission, d'apport de branche d'activit\u00e9 ou de liquidation.<\/p>\r\n    <\/div>\r\n \r\n  <\/div>\r\n \r\n  <!-- ===== FILA 2: tres tarjetas ===== -->\r\n  <div class=\"auge-entregables__fila auge-entregables__fila--3\">\r\n \r\n    <div class=\"auge-entregable\">\r\n      <div class=\"auge-entregable__icono\">\r\n        <!-- Calculadora -->\r\n        <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n          <rect x=\"5\" y=\"3\" width=\"14\" height=\"18\" rx=\"2\"\/>\r\n          <path d=\"M8.5 7h7\"\/>\r\n          <path d=\"M8.5 12h.01M12 12h.01M15.5 12h.01M8.5 15.5h.01M12 15.5h.01M15.5 15.5h.01M8.5 18.5h.01M12 18.5h.01M15.5 18.5h.01\"\/>\r\n        <\/svg>\r\n      <\/div>\r\n      <p class=\"auge-entregable__texto\">Dirigeants et conseils d'administration ayant besoin de rapports techniques pour appuyer des d\u00e9cisions strat\u00e9giques ou des n\u00e9gociations.<\/p>\r\n    <\/div>\r\n \r\n    <div class=\"auge-entregable\">\r\n      <div class=\"auge-entregable__icono\">\r\n        <!-- Nodos conectados -->\r\n        <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n          <rect x=\"3\" y=\"9.5\" width=\"5\" height=\"5\" rx=\"1\"\/>\r\n          <rect x=\"16\" y=\"3.5\" width=\"5\" height=\"5\" rx=\"1\"\/>\r\n          <rect x=\"16\" y=\"15.5\" width=\"5\" height=\"5\" rx=\"1\"\/>\r\n          <path d=\"M8 12h4M12 12V6h4M12 12v6h4\"\/>\r\n        <\/svg>\r\n      <\/div>\r\n      <p class=\"auge-entregable__texto\">Entreprises familiales confront\u00e9es \u00e0 une transmission o\u00f9 la valeur de l'entreprise et sa structure sont des \u00e9l\u00e9ments d\u00e9terminants.<\/p>\r\n    <\/div>\r\n \r\n    <div class=\"auge-entregable\">\r\n      <div class=\"auge-entregable__icono\">\r\n        <!-- Escudo con check -->\r\n        <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n          <path d=\"M12 3l7 3v5c0 4.5-3 8.5-7 10-4-1.5-7-5.5-7-10V6z\"\/>\r\n          <path d=\"M9 12l2 2 4-4.5\"\/>\r\n        <\/svg>\r\n      <\/div>\r\n      <p class=\"auge-entregable__texto\">Informe defensable ante la administraci\u00f3n, la contraparte o un tribunal<\/p>\r\n    <\/div>\r\n \r\n  <\/div>\r\n \r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8d5c95c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8d5c95c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7b66f15\" data-id=\"7b66f15\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0dcce59 elementor-widget elementor-widget-heading\" data-id=\"0dcce59\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Questions fr\u00e9quentes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ddf48d9 elementor-accordion elementor-widget elementor-widget-accordion\" data-id=\"ddf48d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2321\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2321\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Dans quels cas un rapport d'\u00e9valuation est-il obligatoire aupr\u00e8s de l'administration andorrane ?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2321\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2321\"><p><span style=\"font-weight: 400;\">La l\u00e9gislation fiscale andorrane impose une documentation technique pour les transactions entre parties li\u00e9es, les cessions de participations, les apports en nature et les op\u00e9rations de restructuration b\u00e9n\u00e9ficiant d&rsquo;un r\u00e9gime de neutralit\u00e9 fiscale. Un rapport technique rigoureusement \u00e9tabli n&rsquo;est pas une simple formalit\u00e9 : il constitue l&rsquo;\u00e9l\u00e9ment essentiel qui s\u00e9curise l&rsquo;op\u00e9ration.<\/span><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2322\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2322\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u00bfQuelles m\u00e9thodes d'\u00e9valuation Aug\u00e9 utilise-t-il ?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2322\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2322\"><p><span style=\"font-weight: 400;\">Nous appliquons les m\u00e9thodes d&rsquo;\u00e9valuation reconnues au niveau international : actualisation des flux de tr\u00e9sorerie disponibles (DCF), multiples de march\u00e9 fond\u00e9s sur l&rsquo;EBITDA et actif net r\u00e9\u00e9valu\u00e9. Le choix de la m\u00e9thode d\u00e9pend du type d&rsquo;entreprise, de son secteur d&rsquo;activit\u00e9, de l&rsquo;objectif de l&rsquo;\u00e9valuation et des informations financi\u00e8res disponibles.<\/span><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2323\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2323\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Combien de temps faut-il pour pr\u00e9parer un rapport d'\u00e9valuation ?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2323\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2323\"><p><span style=\"font-weight: 400;\">La pr\u00e9paration d&rsquo;un rapport d&rsquo;\u00e9valuation standard n\u00e9cessite g\u00e9n\u00e9ralement entre deux et quatre semaines \u00e0 compter de la r\u00e9ception de l&rsquo;ensemble des informations financi\u00e8res. En cas d&rsquo;urgence, nous pouvons adapter notre calendrier afin de respecter des d\u00e9lais plus courts.<\/span><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2324\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2324\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Quelle est la diff\u00e9rence entre une restructuration b\u00e9n\u00e9ficiant du r\u00e9gime de neutralit\u00e9 fiscale et une restructuration classique ?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2324\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2324\"><p><span style=\"font-weight: 400;\">Une restructuration b\u00e9n\u00e9ficiant du r\u00e9gime de neutralit\u00e9 fiscale \u2014 fusion, scission, \u00e9change de titres ou apport de branche d&rsquo;activit\u00e9 \u2014 permet de diff\u00e9rer l&rsquo;imposition des plus-values, \u00e0 condition que les exigences l\u00e9gales soient respect\u00e9es et que la documentation technique soit correctement \u00e9tablie. \u00c0 l&rsquo;inverse, une restructuration classique entra\u00eene l&rsquo;imposition au moment de l&rsquo;op\u00e9ration.<\/span><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2325\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-2325\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Ces services sont-ils r\u00e9serv\u00e9s aux entreprises andorranes ?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2325\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-2325\"><p><span style=\"font-weight: 400;\">Non. Nous accompagnons \u00e9galement des groupes internationaux pr\u00e9sents en Andorre ou mettant en place des structures impliquant la Principaut\u00e9. Dans le cadre de restructurations internationales, nous coordonnons notre intervention avec des conseillers locaux dans les diff\u00e9rentes juridictions concern\u00e9es.<\/span><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00c9valuation d&rsquo;entreprise, rapports fiscaux et restructurations d&rsquo;entreprises en Andorre Trois services compl\u00e9mentaires. Une m\u00eame exigence : garantir que chaque d\u00e9cision d&rsquo;entreprise repose sur une expertise technique solide. +25 ans d&rsquo;exp\u00e9rience +3 000 clients conseill\u00e9s 360\u00ba Juridique \u00b7 Fiscal \u00b7 Patrimonia Demandez un rendez-vous Les enjeux techniques des op\u00e9rations d&rsquo;entreprise en Andorre Certaines d\u00e9cisions d&rsquo;entreprise ne [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-17510","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.augelegalfiscal.com\/fr\/wp-json\/wp\/v2\/pages\/17510","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.augelegalfiscal.com\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.augelegalfiscal.com\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/fr\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/fr\/wp-json\/wp\/v2\/comments?post=17510"}],"version-history":[{"count":1,"href":"https:\/\/www.augelegalfiscal.com\/fr\/wp-json\/wp\/v2\/pages\/17510\/revisions"}],"predecessor-version":[{"id":17511,"href":"https:\/\/www.augelegalfiscal.com\/fr\/wp-json\/wp\/v2\/pages\/17510\/revisions\/17511"}],"wp:attachment":[{"href":"https:\/\/www.augelegalfiscal.com\/fr\/wp-json\/wp\/v2\/media?parent=17510"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}