{"version":"1.0","provider_name":"Altertax Avocats","provider_url":"https:\/\/www.altertax-avocats.com\/en\/","author_name":"Equipe de AlterTax Avocats","author_url":"https:\/\/www.altertax-avocats.com\/notre-equipe\/","title":"Distribution of reserves & retained earnings: tax guide - Altertax Avocats","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"RtsnSM2nxK\"><a href=\"https:\/\/www.altertax-avocats.com\/en\/distribution-of-reserves-retained-earnings-tax-guide\/\">Distribution of reserves &#038; retained earnings: tax guide<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.altertax-avocats.com\/en\/distribution-of-reserves-retained-earnings-tax-guide\/embed\/#?secret=RtsnSM2nxK\" width=\"600\" height=\"338\" title=\"&#8220;Distribution of reserves &#038; retained earnings: tax guide&#8221; &#8212; Altertax Avocats\" data-secret=\"RtsnSM2nxK\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.altertax-avocats.com\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":"Distribution of Reserves and Deferral Accounts: Legal and Tax Framework The distribution of reserves and retained earnings makes it possible to remunerate associates or shareholders by drawing on profits accumulated over the years. This operation involves specific accounting, legal and tax rules. Understanding these mechanisms is essential to optimize company management and avoid tax risks. [&hellip;]","thumbnail_url":"https:\/\/www.altertax-avocats.com\/wp-content\/uploads\/2024\/03\/altertax-avocats-logo-black-full.png","thumbnail_width":1009,"thumbnail_height":286}