{"id":5185,"date":"2023-01-12T12:17:55","date_gmt":"2023-01-12T12:17:55","guid":{"rendered":"https:\/\/and-capital.com\/?page_id=5185"},"modified":"2025-07-21T10:02:53","modified_gmt":"2025-07-21T08:02:53","slug":"%d8%a7%d9%84%d9%85%d8%b2%d8%a7%d9%8a%d8%a7-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d9%8a%d8%a9-%d9%81%d9%8a-%d8%a3%d9%86%d8%af%d9%88%d8%b1%d8%a7","status":"publish","type":"page","link":"https:\/\/and-capital.com\/ar\/%d8%a7%d9%84%d9%85%d8%b2%d8%a7%d9%8a%d8%a7-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d9%8a%d8%a9-%d9%81%d9%8a-%d8%a3%d9%86%d8%af%d9%88%d8%b1%d8%a7\/","title":{"rendered":"RLG \u0648\u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644: \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0643 \u0641\u064a \u0623\u0646\u062f\u0648\u0631\u0627"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"5185\" class=\"elementor elementor-5185\">\n\t\t\t\t\t\t<div class=\"elementor-section elementor-top-section elementor-element elementor-element-93522ce elementor-section-height-min-height background-color-quaternary p-t-xxl overflow-hidden p-b-xl elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"93522ce\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ed0d692\" data-id=\"ed0d692\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap\">\r\n\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-14c17d0 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"14c17d0\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-48e414f\" data-id=\"48e414f\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7f49c84 elementor-widget elementor-widget-porto_ultimate_heading\" data-id=\"7f49c84\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"porto_ultimate_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"porto-u-heading  porto-u-085f9d09d0d90ada8e0c7d6cb49bacb1\"><div class=\"porto-u-main-heading\"><h1   >\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0623\u0646\u062f\u0648\u0631\u064a\u0629 \u0627\u0644\u0623\u0643\u062b\u0631 \u0641\u0627\u0626\u062f\u0629 \u0641\u064a \u0623\u0648\u0631\u0648\u0628\u0627<\/h1><\/div><style>.porto-u-085f9d09d0d90ada8e0c7d6cb49bacb1.porto-u-heading{text-align:center} @media(max-width:767px){ .porto-u-085f9d09d0d90ada8e0c7d6cb49bacb1.porto-u-heading{text-align:center}}<\/style><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-91ab734 elementor-widget elementor-widget-porto_ultimate_heading\" data-id=\"91ab734\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"porto_ultimate_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"porto-u-heading  porto-u-085f9d09d0d90ada8e0c7d6cb49bacb1\"><div class=\"porto-u-main-heading\"><h2   >\u0627\u0643\u062a\u0634\u0641 \u062f\u0639\u0645\u0646\u0627\u00a0<\/h2><\/div><style>.porto-u-085f9d09d0d90ada8e0c7d6cb49bacb1.porto-u-heading{text-align:center} @media(max-width:767px){ .porto-u-085f9d09d0d90ada8e0c7d6cb49bacb1.porto-u-heading{text-align:center}}<\/style><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-caa04e4 elementor-widget elementor-widget-heading\" data-id=\"caa04e4\" 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\">Nos collaborateurs sont sp\u00e9cialis\u00e9s dans l'<span style=\"color: #e95640;font-weight: bold\">\u0627\u0644\u062f\u0639\u0645 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/span>. Ils offrent des services personnalis\u00e9s et r\u00e9pondent aux besoins sp\u00e9cifiques de chaque client. Gr\u00e2ce \u00e0 leur expertise, ils vous guident dans vos d\u00e9marches et vous aident \u00e0 <span style=\"color: #e95640;font-weight: bold\">\u062a\u0639\u0638\u064a\u0645 \u062f\u062e\u0644\u0643<\/span>. \u0627\u0633\u062a\u0641\u062f \u0645\u0646 \u0627\u0644\u062f\u0639\u0645 \u0627\u0644\u0645\u0635\u0645\u0645 \u062e\u0635\u064a\u0635\u064b\u0627 \u0648\u0627\u0644\u0645\u0643\u064a\u0641 \u0648\u0641\u0642\u064b\u0627 \u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a\u0643.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83e843b elementor-hidden-desktop elementor-widget elementor-widget-porto_button\" data-id=\"83e843b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"porto_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<a aria-label=\"\u0632\u0631\" class=\"btn btn-md btn-primary btn-block btn-full-rounded\" href=\"#formbas\"><span >\u0627\u062a\u0635\u0644 \u0628\u0646\u0627 \u0639\u0628\u0631 \u0627\u0644\u0628\u0631\u064a\u062f \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a<\/span><\/a>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f3baef7 elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-heading\" data-id=\"f3baef7\" 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\">\u0623\u0648<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a23285 elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-porto_button\" data-id=\"5a23285\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;align&quot;:&quot;center&quot;}\" data-widget_type=\"porto_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<a aria-label=\"\u0632\u0631\" class=\"btn btn-md btn-primary btn-full-rounded\" href=\"\"><span >\u062a\u062d\u062f\u064a\u062f \u0645\u0648\u0639\u062f<\/span><\/a>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-ff1a32a elementor-hidden-tablet elementor-hidden-mobile\" data-id=\"ff1a32a\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1beb057 elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-heading\" data-id=\"1beb057\" 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\">\u0627\u062a\u0635\u0644 \u0628\u0646\u0627<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-839e62c fluent-form-widget-step-header-yes fluent-form-widget-step-progressbar-yes fluentform-widget-submit-button-custom elementor-widget elementor-widget-fluent-form-widget\" data-id=\"839e62c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"fluent-form-widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n            <div class=\"fluentform-widget-wrapper fluentform-widget-align-default\">\n\n            \n            <div class='fluentform ff-default fluentform_wrapper_3 ffs_default_wrap'><form data-form_id=\"3\" id=\"fluentform_3\" class=\"frm-fluent-form fluent_form_3 ff-el-form-top ff_form_instance_3_1 ff-form-loading ffs_default\" data-form_instance=\"ff_form_instance_3_1\" method=\"POST\" action=\"\" ><fieldset  style=\"border: none!important;margin: 0!important;padding: 0!important;background-color: transparent!important;box-shadow: none!important;outline: none!important; min-inline-size: 100%;\">\n                    <legend class=\"ff_screen_reader_title\" style=\"display: block; margin: 0!important;padding: 0!important;height: 0!important;text-indent: -999999px;width: 0!important;overflow:hidden;\">\u0627\u062a\u0635\u0627\u0644<\/legend><input type='hidden' name='__fluent_form_embded_post_id' value='5185' \/><input type=\"hidden\" id=\"_fluentform_3_fluentformnonce\" name=\"_fluentform_3_fluentformnonce\" value=\"b8edffeaba\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/ar\/wp-json\/wp\/v2\/pages\/5185\" \/><div class='ff-el-group'><div class='ff-el-input--content'><select name=\"dropdown\" id=\"ff_3_dropdown\" class=\"ff-el-form-control\" data-name=\"dropdown\" data-calc_value=\"0\"  aria-invalid=\"false\" aria-required=\"true\" aria-labelledby=\"label_ff_3_dropdown\"><option value=\"\">\u0646\u0648\u0639 \u0627\u0644\u0637\u0644\u0628<\/option><option value=\"Cr\u00e9ation d&#039;une soci\u00e9t\u00e9 Patrimoniale en Andorre\"  >\u0625\u0646\u0634\u0627\u0621 \u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u0631\u0627\u062b \u0641\u064a \u0623\u0646\u062f\u0648\u0631\u0627<\/option><option value=\"Cr\u00e9ation de soci\u00e9t\u00e9 en Andorre\"  >\u0625\u0646\u0634\u0627\u0621 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u0623\u0646\u062f\u0648\u0631\u0627<\/option><option value=\"Cr\u00e9ation d&#039;une holding en Andorre\"  >\u0625\u0646\u0634\u0627\u0621 \u0634\u0631\u0643\u0629 \u0642\u0627\u0628\u0636\u0629 \u0641\u064a \u0623\u0646\u062f\u0648\u0631\u0627<\/option><option value=\"Audit comptable et fiscal\"  >\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/option><option value=\"Optimisation fiscale\"  >\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/option><\/select><\/div><\/div><div data-type=\"name-element\" data-name=\"names\" class=\"ff-field_container ff-name-field-wrapper\" ><div class='ff-t-container'><div class='ff-t-cell'><div class='ff-el-group  ff-el-form-top'><div class='ff-el-input--content'><input type=\"text\" name=\"names[first_name]\" id=\"ff_3_names_first_name_\" class=\"ff-el-form-control\" placeholder=\"\u0627\u0644\u0627\u0633\u0645 \u0627\u0644\u0623\u0648\u0644\" aria-invalid=\"false\" aria-required=\"true\"><\/div><\/div><\/div><div class='ff-t-cell'><div class='ff-el-group  ff-el-form-top'><div class='ff-el-input--content'><input type=\"text\" name=\"names[last_name]\" id=\"ff_3_names_last_name_\" class=\"ff-el-form-control\" placeholder=\"\u0627\u0633\u0645 \u0627\u0644\u0639\u0627\u0626\u0644\u0629\" aria-invalid=\"false\" aria-required=\"true\"><\/div><\/div><\/div><\/div><\/div><div data-name=\"ff_cn_id_1\"  class='ff-t-container ff-column-container ff_columns_total_2'><div class='ff-t-cell ff-t-column-1' style='flex-basis: 50%;'><div class='ff-el-group'><div class='ff-el-input--content'><input type=\"email\" name=\"email\" id=\"ff_3_email\" class=\"ff-el-form-control\" placeholder=\"\u0627\u0644\u0628\u0631\u064a\u062f \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\" data-name=\"email\"  aria-invalid=\"false\" aria-required=\"true\"><\/div><\/div><\/div><div class='ff-t-cell ff-t-column-2' style='flex-basis: 50%;'><div class='ff-el-group'><div class='ff-el-input--content'><input name=\"phone\" class=\"ff-el-form-control ff-el-phone\" type=\"tel\" placeholder=\"\u0631\u0642\u0645 \u0627\u0644\u0647\u0627\u062a\u0641\" data-name=\"phone\" id=\"ff_3_phone\" inputmode=\"tel\"  aria-invalid='false' aria-required=\"true\"><\/div><\/div><\/div><\/div><div class='ff-el-group'><div class='ff-el-input--content'><textarea aria-required=\"true\" aria-labelledby=\"label_ff_3_description\" name=\"description\" id=\"ff_3_description\" class=\"ff-el-form-control\" placeholder=\"\u0631\u0633\u0627\u0644\u0629\" rows=\"3\" cols=\"3\" data-name=\"description\" ><\/textarea><\/div><\/div><div class='ff-el-group' ><div class='ff-el-input--content'><div data-fluent_id='3' name='g-recaptcha-response'><div\n\t\tdata-sitekey='6LeImRAqAAAAAKgW42VTQvsj-CqX-B6jmzVYowTj'\n\t\tid='fluentform-recaptcha-3-1'\n\t\tclass='ff-el-recaptcha g-recaptcha'\n\t\tdata-callback='fluentFormrecaptchaSuccessCallback'><\/div><\/div><\/div><\/div><div class='ff-el-group ff-text-center ff_submit_btn_wrapper'><button type=\"submit\" class=\"ff-btn ff-btn-submit ff-btn-md buttonform ff_btn_style\"  aria-label=\"\u0627\u062a\u0635\u0644 \u0628\u0646\u0627\">\u0627\u062a\u0635\u0644 \u0628\u0646\u0627<\/button><\/div><\/fieldset><input type=\"hidden\" name=\"trp-form-language\" value=\"ar\"\/><\/form><div id='fluentform_3_errors' class='ff-errors-in-stack ff_form_instance_3_1 ff-form-loading_errors ff_form_instance_3_1_errors'><\/div><\/div>            <script type=\"text\/javascript\">\n                window.fluent_form_ff_form_instance_3_1 = {\"id\":\"3\",\"settings\":{\"layout\":{\"labelPlacement\":\"top\",\"helpMessagePlacement\":\"with_label\",\"errorMessagePlacement\":\"inline\",\"cssClassName\":\"\",\"asteriskPlacement\":\"asterisk-right\"},\"restrictions\":{\"denyEmptySubmission\":{\"enabled\":false}}},\"form_instance\":\"ff_form_instance_3_1\",\"form_id_selector\":\"fluentform_3\",\"rules\":{\"dropdown\":{\"required\":{\"value\":true,\"message\":\"Ce champ est obligatoire\",\"global\":false,\"global_message\":\"Ce champ est obligatoire\"}},\"names[first_name]\":{\"required\":{\"value\":true,\"message\":\"Ce champ est obligatoire\",\"global\":false,\"global_message\":\"Ce champ est obligatoire\"}},\"names[middle_name]\":{\"required\":{\"value\":false,\"message\":\"Ce champ est obligatoire\",\"global\":false,\"global_message\":\"Ce champ est obligatoire\"}},\"names[last_name]\":{\"required\":{\"value\":true,\"message\":\"Ce champ est obligatoire\",\"global\":false,\"global_message\":\"Ce champ est obligatoire\"}},\"email\":{\"required\":{\"value\":true,\"message\":\"Ce champ est obligatoire\",\"global\":false,\"global_message\":\"Ce champ est obligatoire\"},\"email\":{\"value\":true,\"message\":\"Ce champ doit contenir un e-mail valide\",\"global\":false,\"global_message\":\"Ce champ doit contenir un e-mail valide\"}},\"phone\":{\"required\":{\"value\":true,\"message\":\"Ce champ est requis\",\"global\":false,\"global_message\":\"Ce champ est obligatoire\"},\"valid_phone_number\":{\"value\":false,\"message\":\"Le num\\u00e9ro de t\\u00e9l\\u00e9phone n'est pas valide\",\"global\":false,\"global_message\":\"Le num\\u00e9ro de t\\u00e9l\\u00e9phone n'est pas valide\"}},\"description\":{\"required\":{\"value\":true,\"message\":\"Ce champ est obligatoire\",\"global\":false,\"global_message\":\"Ce champ est obligatoire\"}},\"g-recaptcha-response\":[]},\"debounce_time\":300};\n                            <\/script>\n                        <\/div>\n\n            \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-628c67f elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-heading\" data-id=\"628c67f\" 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\">\u0623\u0648<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83db78c elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-porto_button\" data-id=\"83db78c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;align&quot;:&quot;center&quot;}\" data-widget_type=\"porto_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<a aria-label=\"\u0632\u0631\" class=\"btn btn-md btn-primary btn-full-rounded\" href=\"\"><span >\u062a\u062d\u062f\u064a\u062f \u0645\u0648\u0639\u062f<\/span><\/a>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eda9050 elementor-widget elementor-widget-text-editor\" data-id=\"eda9050\" 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 style=\"text-align: center;\"><span style=\"font-size: 15px;\"><span style=\"color: #ffffff;\">Andorre. : <\/span><span style=\"color: #00ff00;\"><strong><a style=\"color: #00ff00;\" href=\"tel:+376650606\">+376 650 606<\/a><\/strong><\/span><\/span><\/p><p style=\"text-align: center;\"><span style=\"font-size: 15px;\"><span style=\"color: #ffffff;\">France : <\/span><a href=\"tel:+33620045834\"><span style=\"color: #00ff00;\"><strong>+33 6 20 04 58 34<\/strong><\/span><\/a><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0ed011c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0ed011c\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-46bb374\" data-id=\"46bb374\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e3da8f5 elementor-widget elementor-widget-heading\" data-id=\"e3da8f5\" 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\">\u064a\u0642\u062f\u0645 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0625\u0645\u0627\u0631\u0629 \u0623\u0646\u062f\u0648\u0631\u0627 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0632\u0627\u064a\u0627<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0112d34 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"0112d34\" 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-06dc9dc elementor-widget elementor-widget-text-editor\" data-id=\"06dc9dc\" 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<div class=\"flex flex-grow flex-col gap-3\">\n  <div class=\"min-h-[20px] flex flex-col items-start gap-4 whitespace-pre-wrap\">\n    <div class=\"markdown prose w-full break-words dark:prose-invert light\">\n      <span style=\"font-size: 15px;\">\n        <strong>\u062a\u0639\u0638\u064a\u0645 \u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0643<\/strong> <strong>\u0648\u0627\u0644\u062f\u062e\u0644 \u0634\u0643\u0631\u0627<\/strong> \u00e0 leur expertise. \n        <span style=\"color: #e95640;\"><strong>Nos collaborateurs<\/strong><\/span> sont \n        <span style=\"color: #e95640;\"><strong>sp\u00e9cialis\u00e9s en optimisation fiscale<\/strong><\/span> \u0648 \n        <span style=\"color: #e95640;\"><strong>\u062e\u0644\u0642 \u0627\u0644\u0623\u0639\u0645\u0627\u0644<\/strong><\/span> en Andorre, offrant un r\u00e9gime fiscal unique pour accro\u00eetre votre revenu et vos actifs.\n      <\/span>\n\n      <span style=\"font-size: 15px;\">\n        Gr\u00e2ce \u00e0 leur savoir-faire, ils vous accompagnent \u00e0 chaque \u00e9tape, \n        <strong>\u062a\u0628\u0633\u064a\u0637 \u0627\u0644\u062a\u062d\u0633\u064a\u0646<\/strong> de vos objectifs d&rsquo;entreprise. \n        Saisissez cette opportunit\u00e9 et explorez le potentiel de croissance qu&rsquo;ils peuvent d\u00e9bloquer pour vous.\n      <\/span>\n    <\/div>\n  <\/div>\n<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-12d2ce2\" data-id=\"12d2ce2\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c8a18bb elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"c8a18bb\" 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=\"1024\" height=\"1024\" src=\"https:\/\/and-capital.com\/wp-content\/uploads\/2023\/03\/fiscs7-1024x1024.jpg\" class=\"attachment-large size-large wp-image-6147\" alt=\"\" srcset=\"https:\/\/and-capital.com\/wp-content\/uploads\/2023\/03\/fiscs7-1024x1024.jpg 1024w, https:\/\/and-capital.com\/wp-content\/uploads\/2023\/03\/fiscs7-768x768.jpg 768w, https:\/\/and-capital.com\/wp-content\/uploads\/2023\/03\/fiscs7-640x640.jpg 640w, https:\/\/and-capital.com\/wp-content\/uploads\/2023\/03\/fiscs7-400x400.jpg 400w, https:\/\/and-capital.com\/wp-content\/uploads\/2023\/03\/fiscs7-560x560.jpg 560w, https:\/\/and-capital.com\/wp-content\/uploads\/2023\/03\/fiscs7-367x367.jpg 367w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\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>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-39230ad elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"39230ad\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-4934c1e\" data-id=\"4934c1e\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3980169 elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"3980169\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-star\" viewbox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M259.3 17.8L194 150.2 47.9 171.5c-26.2 3.8-36.7 36.1-17.7 54.6l105.7 103-25 145.5c-4.5 26.3 23.2 46 46.4 33.7L288 439.6l130.7 68.7c23.2 12.2 50.9-7.4 46.4-33.7l-25-145.5 105.7-103c19-18.5 8.5-50.8-17.7-54.6L382 150.2 316.7 17.8c-11.7-23.6-45.6-23.9-57.4 0z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t\u0636\u0631\u064a\u0628\u0629 \u0642\u0644\u064a\u0644\u0629 \u0639\u0644\u0649 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0623\u0633\u0647\u0645\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t\u0641\u064a \u0623\u0646\u062f\u0648\u0631\u0627\u060c \u062a\u062a\u0631\u0627\u0648\u062d \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u064a\u0646 2 % \u064810 % \u0645\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0645\u0646 \u0623\u064a \u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0646\u0634\u0627\u0637.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-a912e9b\" data-id=\"a912e9b\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5231198 elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"5231198\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-building\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M436 480h-20V24c0-13.255-10.745-24-24-24H56C42.745 0 32 10.745 32 24v456H12c-6.627 0-12 5.373-12 12v20h448v-20c0-6.627-5.373-12-12-12zM128 76c0-6.627 5.373-12 12-12h40c6.627 0 12 5.373 12 12v40c0 6.627-5.373 12-12 12h-40c-6.627 0-12-5.373-12-12V76zm0 96c0-6.627 5.373-12 12-12h40c6.627 0 12 5.373 12 12v40c0 6.627-5.373 12-12 12h-40c-6.627 0-12-5.373-12-12v-40zm52 148h-40c-6.627 0-12-5.373-12-12v-40c0-6.627 5.373-12 12-12h40c6.627 0 12 5.373 12 12v40c0 6.627-5.373 12-12 12zm76 160h-64v-84c0-6.627 5.373-12 12-12h40c6.627 0 12 5.373 12 12v84zm64-172c0 6.627-5.373 12-12 12h-40c-6.627 0-12-5.373-12-12v-40c0-6.627 5.373-12 12-12h40c6.627 0 12 5.373 12 12v40zm0-96c0 6.627-5.373 12-12 12h-40c-6.627 0-12-5.373-12-12v-40c0-6.627 5.373-12 12-12h40c6.627 0 12 5.373 12 12v40zm0-96c0 6.627-5.373 12-12 12h-40c-6.627 0-12-5.373-12-12V76c0-6.627 5.373-12 12-12h40c6.627 0 12 5.373 12 12v40z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t\u0644\u0627 \u062a\u0648\u062c\u062f \u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u062a\u062c\u0627\u0647 IFI\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t\u062a\u0634\u062a\u0647\u0631 \u0623\u0646\u062f\u0648\u0631\u0627 \u0628\u0628\u064a\u0626\u062a\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u0648\u0627\u062a\u064a\u0629\u060c \u0645\u0639 \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062b\u0631\u0648\u0629 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629. \t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-fa212a0\" data-id=\"fa212a0\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-544367f elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"544367f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-creative-commons-nc-eu\" viewbox=\"0 0 496 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M247.7 8C103.6 8 0 124.8 0 256c0 136.3 111.7 248 247.7 248C377.9 504 496 403.1 496 256 496 117 388.4 8 247.7 8zm.6 450.7c-112 0-203.6-92.5-203.6-202.7 0-23.2 3.7-45.2 10.9-66l65.7 29.1h-4.7v29.5h23.3c0 6.2-.4 3.2-.4 19.5h-22.8v29.5h27c11.4 67 67.2 101.3 124.6 101.3 26.6 0 50.6-7.9 64.8-15.8l-10-46.1c-8.7 4.6-28.2 10.8-47.3 10.8-28.2 0-58.1-10.9-67.3-50.2h90.3l128.3 56.8c-1.5 2.1-56.2 104.3-178.8 104.3zm-16.7-190.6l-.5-.4.9.4h-.4zm77.2-19.5h3.7v-29.5h-70.3l-28.6-12.6c2.5-5.5 5.4-10.5 8.8-14.3 12.9-15.8 31.1-22.4 51.1-22.4 18.3 0 35.3 5.4 46.1 10l11.6-47.3c-15-6.6-37-12.4-62.3-12.4-39 0-72.2 15.8-95.9 42.3-5.3 6.1-9.8 12.9-13.9 20.1l-81.6-36.1c64.6-96.8 157.7-93.6 170.7-93.6 113 0 203 90.2 203 203.4 0 18.7-2.1 36.3-6.3 52.9l-136.1-60.5z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t\u0645\u0639\u062f\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0645\u062e\u0641\u0636 - 4.5%\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t\u062a\u0633\u062a\u0641\u064a\u062f \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0646\u062f\u0648\u0631\u064a\u0629 \u0645\u0646 \u0645\u0639\u062f\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0628\u0627\u0644\u063a 4.5%.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9793776 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9793776\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-7bac4ee\" data-id=\"7bac4ee\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a1832c9 elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"a1832c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-money-bill-wave\" viewbox=\"0 0 640 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M621.16 54.46C582.37 38.19 543.55 32 504.75 32c-123.17-.01-246.33 62.34-369.5 62.34-30.89 0-61.76-3.92-92.65-13.72-3.47-1.1-6.95-1.62-10.35-1.62C15.04 79 0 92.32 0 110.81v317.26c0 12.63 7.23 24.6 18.84 29.46C57.63 473.81 96.45 480 135.25 480c123.17 0 246.34-62.35 369.51-62.35 30.89 0 61.76 3.92 92.65 13.72 3.47 1.1 6.95 1.62 10.35 1.62 17.21 0 32.25-13.32 32.25-31.81V83.93c-.01-12.64-7.24-24.6-18.85-29.47zM48 132.22c20.12 5.04 41.12 7.57 62.72 8.93C104.84 170.54 79 192.69 48 192.69v-60.47zm0 285v-47.78c34.37 0 62.18 27.27 63.71 61.4-22.53-1.81-43.59-6.31-63.71-13.62zM320 352c-44.19 0-80-42.99-80-96 0-53.02 35.82-96 80-96s80 42.98 80 96c0 53.03-35.83 96-80 96zm272 27.78c-17.52-4.39-35.71-6.85-54.32-8.44 5.87-26.08 27.5-45.88 54.32-49.28v57.72zm0-236.11c-30.89-3.91-54.86-29.7-55.81-61.55 19.54 2.17 38.09 6.23 55.81 12.66v48.89z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u062e\u0644 \u0642\u0644\u064a\u0644\u0629\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t\u062a\u0634\u062a\u0647\u0631 \u0623\u0646\u062f\u0648\u0631\u0627 \u0628\u0636\u0631\u0627\u0626\u0628\u0647\u0627 \u0627\u0644\u0645\u0646\u062e\u0641\u0636\u0629 \u0627\u0644\u062a\u064a \u062a\u0648\u0641\u0631 \u0625\u0642\u0627\u0645\u0629 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u0645\u062f \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0627\u0644\u0623\u062c\u0627\u0646\u0628.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-e607f47\" data-id=\"e607f47\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-83f99b8 elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"83f99b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-unlock-alt\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M400 256H152V152.9c0-39.6 31.7-72.5 71.3-72.9 40-.4 72.7 32.1 72.7 72v16c0 13.3 10.7 24 24 24h32c13.3 0 24-10.7 24-24v-16C376 68 307.5-.3 223.5 0 139.5.3 72 69.5 72 153.5V256H48c-26.5 0-48 21.5-48 48v160c0 26.5 21.5 48 48 48h352c26.5 0 48-21.5 48-48V304c0-26.5-21.5-48-48-48zM264 408c0 22.1-17.9 40-40 40s-40-17.9-40-40v-48c0-22.1 17.9-40 40-40s40 17.9 40 40v48z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t\u0627\u0644\u0633\u0631 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t\u062a\u0639\u062f \u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0633\u0631\u064a\u0629 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0641\u064a \u0623\u0646\u062f\u0648\u0631\u0627 \u0645\u0646 \u0628\u064a\u0646 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0623\u0643\u062b\u0631 \u0635\u0631\u0627\u0645\u0629 \u0641\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u060c \u0645\u0645\u0627 \u064a\u0648\u0641\u0631 \u0623\u0645\u0627\u0646\u064b\u0627 \u0625\u0636\u0627\u0641\u064a\u064b\u0627 \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-70fdfe2\" data-id=\"70fdfe2\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5cf76f5 elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"5cf76f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-car\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M499.99 176h-59.87l-16.64-41.6C406.38 91.63 365.57 64 319.5 64h-127c-46.06 0-86.88 27.63-103.99 70.4L71.87 176H12.01C4.2 176-1.53 183.34.37 190.91l6 24C7.7 220.25 12.5 224 18.01 224h20.07C24.65 235.73 16 252.78 16 272v48c0 16.12 6.16 30.67 16 41.93V416c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32v-32h256v32c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32v-54.07c9.84-11.25 16-25.8 16-41.93v-48c0-19.22-8.65-36.27-22.07-48H494c5.51 0 10.31-3.75 11.64-9.09l6-24c1.89-7.57-3.84-14.91-11.65-14.91zm-352.06-17.83c7.29-18.22 24.94-30.17 44.57-30.17h127c19.63 0 37.28 11.95 44.57 30.17L384 208H128l19.93-49.83zM96 319.8c-19.2 0-32-12.76-32-31.9S76.8 256 96 256s48 28.71 48 47.85-28.8 15.95-48 15.95zm320 0c-19.2 0-48 3.19-48-15.95S396.8 256 416 256s32 12.76 32 31.9-12.8 31.9-32 31.9z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t\u0645\u0631\u0643\u0628\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t\u064a\u0645\u0643\u0646 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0646\u062f\u0648\u0631\u064a\u0629 \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629. \t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-217de0e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"217de0e\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-fea64b5\" data-id=\"fea64b5\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6fcdf16 elementor-widget elementor-widget-heading\" data-id=\"6fcdf16\" 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\">\u0644\u0645\u062d\u0629 \u0643\u0627\u0645\u0644\u0629 \u0639\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0641\u064a \u0623\u0646\u062f\u0648\u0631\u0627<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b17e77 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2b17e77\" 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-1bbf74b elementor-widget elementor-widget-text-editor\" data-id=\"1bbf74b\" 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<div class=\"flex flex-grow flex-col gap-3\"><div class=\"min-h-[20px] flex flex-col items-start gap-4 whitespace-pre-wrap\"><div class=\"markdown prose w-full break-words dark:prose-invert light\"><p><span style=\"font-size: 15px;\">\u0628\u0642\u062f\u0631 \u0645\u0627 <span style=\"color: #e95640;\"><strong>\u062f\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a<\/strong><\/span> \u0648 <span style=\"color: #e95640;\"><strong>\u0645\u0646\u0637\u0642\u0629 \u0634\u0646\u063a\u0646<\/strong><\/span>\u060c \u063a\u0627\u0644\u0628\u064b\u0627 \u0645\u0627 \u064a\u0633\u062a\u0641\u064a\u062f \u0645\u0646\u0647 \u0627\u0644\u0633\u0643\u0627\u0646 <span style=\"color: #e95640;\"><strong>\u0627\u0646\u062e\u0641\u0627\u0636 \u0645\u0639\u062f\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/strong><\/span> \u0645\u0645\u0627 \u0647\u0648 \u0639\u0644\u064a\u0647 \u0641\u064a \u0645\u0639\u0638\u0645 \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u063a\u0631\u0628\u064a\u0629. \u0627\u0633\u062a\u0643\u0634\u0641 <span style=\"color: #e95640;\"><strong>\u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/strong> <\/span>\u0627\u0644\u062a\u064a \u062a\u0642\u062f\u0645\u0647\u0627 \u0623\u0646\u062f\u0648\u0631\u0627 \u0644\u0645\u062e\u062a\u0644\u0641 \u0642\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u0646\u0634\u0627\u0637\u060c \u0633\u0648\u0627\u0621 <span style=\"color: #e95640;\"><strong>\u0637\u0627\u0642\u0645 \u0639\u0645\u0644<\/strong><\/span> \u0623\u0648 <span style=\"color: #e95640;\"><strong>\u0627\u062d\u062a\u0631\u0627\u0641\u064a<\/strong>.<\/span> \u0627\u062a\u062e\u0630 \u0642\u0631\u0627\u0631\u064b\u0627 \u0645\u0633\u062a\u0646\u064a\u0631\u064b\u0627 \u0628\u0645\u0633\u0627\u0639\u062f\u0629 \u062e\u0628\u064a\u0631 \u0636\u0631\u0627\u0626\u0628 \u0644\u0644\u062a\u0646\u0642\u0644 \u0628\u064a\u0646 \u0627\u0644\u062e\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629. \u0627\u0643\u062a\u0634\u0641 \u0627\u0644\u0622\u0646 <span style=\"color: #e95640;\"><strong>\u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/strong><\/span> \u0645\u0627 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0642\u062f\u0645\u0647 \u0644\u0643 \u0623\u0646\u062f\u0648\u0631\u0627!<\/span><\/p><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-34c8d60\" data-id=\"34c8d60\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7d17b2a elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"7d17b2a\" 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=\"1024\" height=\"1024\" src=\"https:\/\/and-capital.com\/wp-content\/uploads\/2023\/03\/fiscs8-1024x1024.jpg\" class=\"attachment-large size-large wp-image-6148\" alt=\"\" srcset=\"https:\/\/and-capital.com\/wp-content\/uploads\/2023\/03\/fiscs8-1024x1024.jpg 1024w, https:\/\/and-capital.com\/wp-content\/uploads\/2023\/03\/fiscs8-768x768.jpg 768w, https:\/\/and-capital.com\/wp-content\/uploads\/2023\/03\/fiscs8-640x640.jpg 640w, https:\/\/and-capital.com\/wp-content\/uploads\/2023\/03\/fiscs8-400x400.jpg 400w, https:\/\/and-capital.com\/wp-content\/uploads\/2023\/03\/fiscs8-560x560.jpg 560w, https:\/\/and-capital.com\/wp-content\/uploads\/2023\/03\/fiscs8-367x367.jpg 367w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\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>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6c4c8d2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6c4c8d2\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b2fa3ae\" data-id=\"b2fa3ae\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b8b5158 elementor-widget elementor-widget-n-accordion\" data-id=\"b8b5158\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:600,&quot;sizes&quot;:[]},&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"\u0627\u0644\u0623\u0643\u0648\u0631\u062f\u064a\u0648\u0646. \u0627\u0641\u062a\u062d \u0627\u0644\u0631\u0648\u0627\u0628\u0637 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 Enter \u0623\u0648 Space\u060c \u0648\u0623\u063a\u0644\u0642\u0647\u0627 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 Escape\u060c \u0648\u0627\u0646\u062a\u0642\u0644 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0641\u0627\u062a\u064a\u062d \u0627\u0644\u0623\u0633\u0647\u0645\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1930\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1930\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0634\u062e\u0635\u064a (IRPF) <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-step-forward\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M384 44v424c0 6.6-5.4 12-12 12h-48c-6.6 0-12-5.4-12-12V291.6l-195.5 181C95.9 489.7 64 475.4 64 448V64c0-27.4 31.9-41.7 52.5-24.6L312 219.3V44c0-6.6 5.4-12 12-12h48c6.6 0 12 5.4 12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1930\" class=\"elementor-element elementor-element-08faf6e e-con-full e-flex e-con e-child\" data-id=\"08faf6e\" data-element_type=\"container\" data-e-type=\"container\">\r\n\t\t\t\t<div class=\"elementor-element elementor-element-4e8f6f0 elementor-widget elementor-widget-text-editor\" data-id=\"4e8f6f0\" 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=\"color: #e95640;\"><strong>\u062a\u0634\u062a\u0647\u0631 \u0623\u0646\u062f\u0648\u0631\u0627 \u0628\u0646\u0638\u0627\u0645\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u0645\u064a\u0632<\/strong><\/span><span style=\"color: #ffffff;\">\u060c \u062a\u0646\u0637\u0628\u0642 \u0639\u0644\u0649 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a. \u0648\u0645\u0646 \u0627\u0644\u0623\u0645\u062b\u0644\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0634\u062e\u0635\u064a (IRPF)\u060c \u0627\u0644\u062a\u064a \u062a\u0645 \u062a\u0642\u062f\u064a\u0645\u0647\u0627 \u0641\u064a \u0639\u0627\u0645 2014. \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u063a\u0630\u0627\u0626\u064a \u0644\u0647 \u0639\u062f\u0629 \u0645\u0633\u062a\u0648\u064a\u0627\u062a\u060c<\/span> <span style=\"color: #e95640;\"><strong>\u0645\u0646\u0627\u0633\u0628\u0629 \u0644\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0648\u0631\u062c\u0627\u0644 \u0627\u0644\u0623\u0639\u0645\u0627\u0644<\/strong> :<\/span><\/p><ul><li><span style=\"color: #e95640;\"><strong>\u0645\u0627 \u064a\u0635\u0644 \u0625\u0644\u0649 24000 \u064a\u0648\u0631\u0648 \u0641\u064a \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0633\u0646\u0648\u064a<\/strong> :<\/span> <span style=\"color: #ffffff;\">\u0636\u0631\u064a\u0628\u0629 0%<\/span><\/li><li><span style=\"color: #e95640;\"><strong>\u0645\u0646 24.000 \u064a\u0648\u0631\u0648 \u0625\u0644\u0649 40.000 \u064a\u0648\u0631\u0648<\/strong> :<\/span> <span style=\"color: #ffffff;\">\u0636\u0631\u064a\u0628\u0629 5%<\/span><\/li><li><span style=\"color: #e95640;\"><strong>\u0645\u0646 40.000 \u064a\u0648\u0631\u0648<\/strong> :<\/span> <span style=\"color: #ffffff;\">\u0636\u0631\u064a\u0628\u0629 10%<\/span><\/li><\/ul><p><span style=\"color: #ffffff;\">\u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 \u064a\u0647\u0645 \u0627\u0644\u0646\u0627\u0633 <strong>\u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0641\u064a \u0623\u0646\u062f\u0648\u0631\u0627 \u0623\u0643\u062b\u0631 \u0645\u0646 183 \u064a\u0648\u0645\u064b\u0627 \u0641\u064a \u0627\u0644\u0633\u0646\u0629<\/strong>\u060c \u0627\u0644\u0630\u064a\u0646 \u064a\u0645\u0627\u0631\u0633\u0648\u0646 \u0627\u0644\u0631\u064a\u0627\u0636\u0629 <strong>\u0646\u0634\u0627\u0637 \u0627\u0642\u062a\u0635\u0627\u062f\u064a<\/strong> \u0623\u0648 <strong>\u0627\u0645\u062a\u0644\u0627\u0643 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a<\/strong> \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0629.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1931\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1931\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0644\u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0645\u064a\u0646 (IRNR)  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-step-forward\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M384 44v424c0 6.6-5.4 12-12 12h-48c-6.6 0-12-5.4-12-12V291.6l-195.5 181C95.9 489.7 64 475.4 64 448V64c0-27.4 31.9-41.7 52.5-24.6L312 219.3V44c0-6.6 5.4-12 12-12h48c6.6 0 12 5.4 12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1931\" class=\"elementor-element elementor-element-2cac433 e-con-full e-flex e-con e-child\" data-id=\"2cac433\" data-element_type=\"container\" data-e-type=\"container\">\r\n\t\t\t\t<div class=\"elementor-element elementor-element-0644705 elementor-widget elementor-widget-text-editor\" data-id=\"0644705\" 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=\"color: #e95640;\"><strong>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0644\u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0645\u064a\u0646<\/strong><\/span> <span style=\"color: #ffffff;\">\u064a\u062a\u0639\u0644\u0642 \u0627\u0644\u0623\u0645\u0631 \u0628\u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0630\u064a\u0646 \u064a\u0639\u0645\u0644\u0648\u0646 \u0641\u064a \u0623\u0646\u062f\u0648\u0631\u0627 \u062f\u0648\u0646 \u0623\u0646 \u064a\u0643\u0648\u0646\u0648\u0627 \u0645\u0642\u064a\u0645\u064a\u0646 \u0636\u0631\u064a\u0628\u064a\u064a\u0646 \u0647\u0646\u0627\u0643.<\/span> <span style=\"color: #e95640;\"><strong>\u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0627\u0644\u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/strong> :<\/span><\/p><ul><li><span style=\"color: #ffffff;\">\u064a\u0646\u0637\u0628\u0642 \u0639\u0644\u0649 \u0627\u0644\u0639\u0645\u0627\u0644 \u0639\u0628\u0631 \u0627\u0644\u062d\u062f\u0648\u062f \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0648\u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a\u0629<\/span><\/li><li><span style=\"color: #ffffff;\">\u062a\u062d\u0633\u0628 \u0633\u0646\u0648\u064a\u0627 \u0639\u0644\u0649 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0648\u0627\u0631\u062f\u0629<\/span><\/li><li><span style=\"color: #ffffff;\">\u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0639\u0627\u0645 10 %<\/span><\/li><\/ul><p><span style=\"color: #ffffff;\">\u064a\u0639\u062f \u0641\u0647\u0645 \u062a\u0641\u0627\u0635\u064a\u0644 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0623\u0645\u0631\u064b\u0627 \u0628\u0627\u0644\u063a \u0627\u0644\u0623\u0647\u0645\u064a\u0629\u060c \u062d\u064a\u062b \u064a\u0639\u062a\u0645\u062f \u062a\u0637\u0628\u064a\u0642\u0647 \u0639\u0644\u0649 \u0627\u0644\u0633\u064a\u0627\u0642. \u0633\u062a\u0633\u0645\u062d \u0644\u0643 \u0627\u0644\u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u062f\u0642\u064a\u0642\u0629 \u0628\u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0628\u0627\u0644\u0628\u0642\u0627\u0621 \u0645\u0644\u062a\u0632\u0645\u064b\u0627 \u0628\u0647\u0627 \u0648\u062a\u062c\u0646\u0628 \u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a \u0623\u0648 \u0627\u0644\u062a\u062f\u0627\u0639\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1932\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1932\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 (IGI)  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-step-forward\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M384 44v424c0 6.6-5.4 12-12 12h-48c-6.6 0-12-5.4-12-12V291.6l-195.5 181C95.9 489.7 64 475.4 64 448V64c0-27.4 31.9-41.7 52.5-24.6L312 219.3V44c0-6.6 5.4-12 12-12h48c6.6 0 12 5.4 12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1932\" class=\"elementor-element elementor-element-6ec3909 e-con-full e-flex e-con e-child\" data-id=\"6ec3909\" data-element_type=\"container\" data-e-type=\"container\">\r\n\t\t\t\t<div class=\"elementor-element elementor-element-f6515ca elementor-widget elementor-widget-text-editor\" data-id=\"f6515ca\" 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<div class=\"flex flex-grow flex-col gap-3\"><div class=\"min-h-[20px] flex flex-col items-start gap-4 whitespace-pre-wrap\"><div class=\"markdown prose w-full break-words dark:prose-invert light\"><div class=\"flex flex-grow flex-col gap-3\"><div class=\"min-h-[20px] flex flex-col items-start gap-4 whitespace-pre-wrap\"><span style=\"font-size: 16px;\"><span style=\"color: #e95640;\"><strong>\u0625\u0645\u0627\u0631\u0629 \u0623\u0646\u062f\u0648\u0631\u0627<\/strong><\/span> <span style=\"color: #ffffff;\">\u0644\u062f\u064a\u0647\u0627 \u0623\u064a\u0636\u064b\u0627 \u0636\u0631\u064a\u0628\u0629 \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u062a\u0646\u0637\u0628\u0642 \u0639\u0644\u0649 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643\u064a\u0629 \u0627\u0644\u064a\u0648\u0645\u064a\u0629. \u064a\u0639\u062f \u0645\u0639\u062f\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0647\u0630\u0627 \u0645\u0646 \u0628\u064a\u0646 \u0623\u062f\u0646\u0649 \u0627\u0644\u0645\u0639\u062f\u0644\u0627\u062a \u0641\u064a \u0623\u0648\u0631\u0648\u0628\u0627\u060c \u062d\u064a\u062b \u064a\u0635\u0644 \u0625\u0644\u0649 \u062d\u062f \u0623\u0642\u0635\u0649 \u064a\u0628\u0644\u063a 4.5%. \u0648\u0647\u064a \u062a\u0634\u0628\u0647 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0648\u062a\u0646\u0637\u0628\u0642 \u0639\u0644\u0649 \u0645\u062c\u0645\u0648\u0639\u0629 \u0648\u0627\u0633\u0639\u0629 \u0645\u0646 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a.<\/span><\/span><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1933\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1933\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\">  \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a (IS) <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-step-forward\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M384 44v424c0 6.6-5.4 12-12 12h-48c-6.6 0-12-5.4-12-12V291.6l-195.5 181C95.9 489.7 64 475.4 64 448V64c0-27.4 31.9-41.7 52.5-24.6L312 219.3V44c0-6.6 5.4-12 12-12h48c6.6 0 12 5.4 12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1933\" class=\"elementor-element elementor-element-c5125b2 e-con-full e-flex e-con e-child\" data-id=\"c5125b2\" data-element_type=\"container\" data-e-type=\"container\">\r\n\t\t\t\t<div class=\"elementor-element elementor-element-4bf3dee elementor-widget elementor-widget-text-editor\" data-id=\"4bf3dee\" 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=\"color: #e95640;\"><strong>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0623\u0646\u062f\u0648\u0631\u0627<\/strong><\/span> \u064a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 <span style=\"color: #e95640;\"><strong>\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0633\u0646\u0648\u064a\u0629<\/strong><\/span> \u0648\u064a\u0646\u0637\u0628\u0642 \u0639\u0644\u0649 <span style=\"color: #e95640;\"><strong>\u0623\u0634\u0643\u0627\u0644 \u0645\u062e\u062a\u0644\u0641\u0629 \u0645\u0646 \u0627\u0644\u0623\u0639\u0645\u0627\u0644<\/strong><\/span>\u0645\u062b\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0623\u0648 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u0623\u0648 \u0627\u0644\u0642\u0627\u0628\u0636\u0629. \u0627\u0644 <span style=\"color: #e95640;\"><strong>\u064a\u062a\u0631\u0627\u0648\u062d \u0645\u0639\u062f\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u064a\u0646 2% \u064810%<\/strong>,<\/span> \u062a\u0645\u0643\u064a\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u0646 \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0628\u0641\u0639\u0627\u0644\u064a\u0629 \u0644\u0623\u0639\u0645\u0627\u0644\u0647\u0645 <span style=\"color: #e95640;\"><strong>\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0636\u0631\u064a\u0628\u064a\u0629<\/strong><\/span> \u0644\u062a\u062d\u0633\u064a\u0646 \u062f\u062e\u0644\u0647\u0645.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1934\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1934\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062b\u0631\u0648\u0629 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 (IFI) \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u064a\u0631\u0627\u062b  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-step-forward\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M384 44v424c0 6.6-5.4 12-12 12h-48c-6.6 0-12-5.4-12-12V291.6l-195.5 181C95.9 489.7 64 475.4 64 448V64c0-27.4 31.9-41.7 52.5-24.6L312 219.3V44c0-6.6 5.4-12 12-12h48c6.6 0 12 5.4 12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1934\" class=\"elementor-element elementor-element-aafc320 e-con-full e-flex e-con e-child\" data-id=\"aafc320\" data-element_type=\"container\" data-e-type=\"container\">\r\n\t\t\t\t<div class=\"elementor-element elementor-element-f0a2bfc elementor-widget elementor-widget-text-editor\" data-id=\"f0a2bfc\" 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=\"color: #e95640;\"><strong>\u0641\u064a \u0623\u0646\u062f\u0648\u0631\u0627<\/strong><\/span>\u060c \u0644\u0627 \u062a\u0648\u062c\u062f \u0636\u0631\u0627\u0626\u0628 \u0645\u062b\u0644 <span style=\"color: #e95640;\"><strong>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u0636\u0627\u0645\u0646 \u0639\u0644\u0649 \u0627\u0644\u062b\u0631\u0648\u0629 (ISF)<\/strong> \u0648 <strong>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062b\u0631\u0648\u0629 \u0627\u0644\u0643\u0628\u064a\u0631\u0629 (IGF)<\/strong>,<\/span> \u0648\u0627\u0644\u062a\u064a \u062a\u0645\u0627\u0631\u0633 \u0639\u0627\u062f\u0629 \u0641\u064a \u0628\u0644\u062f\u0627\u0646 \u0623\u062e\u0631\u0649 \u0645\u062b\u0644 <span style=\"color: #e95640;\"><strong>\u0641\u0631\u0646\u0633\u0627<\/strong>.<\/span> \u0641\u064a <span style=\"color: #e95640;\"><strong>\u0625\u0645\u0627\u0631\u0629 \u0623\u0646\u062f\u0648\u0631\u0627<\/strong><\/span>\u060c \u0647\u0646\u0627\u0643 \u0636\u0631\u0627\u0626\u0628 \u0642\u062f \u062a\u062e\u062a\u0644\u0641 \u062d\u0633\u0628 \u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u0645\u0644\u0648\u0643\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1935\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1935\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-step-forward\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M384 44v424c0 6.6-5.4 12-12 12h-48c-6.6 0-12-5.4-12-12V291.6l-195.5 181C95.9 489.7 64 475.4 64 448V64c0-27.4 31.9-41.7 52.5-24.6L312 219.3V44c0-6.6 5.4-12 12-12h48c6.6 0 12 5.4 12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1935\" class=\"elementor-element elementor-element-aafff98 e-con-full e-flex e-con e-child\" data-id=\"aafff98\" data-element_type=\"container\" data-e-type=\"container\">\r\n\t\t\t\t<div class=\"elementor-element elementor-element-16e36e0 elementor-widget elementor-widget-text-editor\" data-id=\"16e36e0\" 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<div class=\"flex flex-grow flex-col gap-3\"><div class=\"min-h-[20px] flex flex-col items-start gap-4 whitespace-pre-wrap\"><div class=\"markdown prose w-full break-words dark:prose-invert dark\"><p><span style=\"color: #e95640;\"><strong>\u0641\u064a \u0623\u0646\u062f\u0648\u0631\u0627<\/strong><\/span><span style=\"color: #ffffff;\">\u060c \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0645\u0641\u064a\u062f\u0629 \u062c\u062f\u064b\u0627 \u0644\u0640<\/span> <span style=\"color: #e95640;\"><strong>\u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0639\u0645\u0644<\/strong><\/span> <span style=\"color: #ffffff;\">\u0648<\/span> <span style=\"color: #e95640;\"><strong>\u0645\u0648\u0638\u0641\u064a\u0646<\/strong>.<\/span><span style=\"color: #ffffff;\"> \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0641\u064a<\/span> <span style=\"color: #e95640;\"><strong>\u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0627\u0644\u0623\u0646\u062f\u0648\u0631\u064a<\/strong><\/span> <span style=\"color: #ffffff;\">\u0645\u0646\u062e\u0641\u0636\u0629 \u0628\u0634\u0643\u0644 \u062e\u0627\u0635 \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a\u0629 \u0627\u0644\u0623\u062e\u0631\u0649. \u0648\u0647\u0630\u0627 \u064a\u0633\u0645\u062d<\/span> <span style=\"color: #e95640;\"><strong>\u0634\u0631\u0643\u0627\u062a<\/strong><\/span> <span style=\"color: #ffffff;\">\u0648\u0625\u0644\u0649<\/span> <span style=\"color: #e95640;\"><strong>\u0627\u0644\u0639\u0645\u0627\u0644<\/strong><\/span> <span style=\"color: #ffffff;\">\u0644\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0627\u0644\u0641\u0639\u0627\u0644.<\/span><\/p><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\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>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4a0d10b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4a0d10b\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-68ecb97\" data-id=\"68ecb97\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ff057fb elementor-widget elementor-widget-heading\" data-id=\"ff057fb\" 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\">\u0634\u0631\u0643\u062a\u0646\u0627 \u0647\u064a \u0627\u0644\u0634\u0631\u064a\u0643 \u0627\u0644\u0645\u062b\u0627\u0644\u064a \u0644\u062f\u0639\u0645\u0643\u0645 \u0641\u064a \u062c\u0647\u0648\u062f\u0643\u0645<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16f7ad0 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"16f7ad0\" 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-36c6a5b elementor-widget elementor-widget-text-editor\" data-id=\"36c6a5b\" 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<span style=\"color: #e95640;\"><strong>Afin d&rsquo;attirer les investisseurs \u00e9trangers<\/strong>,<\/span> Andorre a mis en place des mesures incitatives depuis 2012. Des accords comme la <span style=\"color: #e95640;\"><strong>\u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0645\u0639 \u0641\u0631\u0646\u0633\u0627<\/strong><\/span> permettent de b\u00e9n\u00e9ficier d\u2019un r\u00e9gime fiscal avantageux, incitant particuliers et entreprises \u00e0 s\u2019y \u00e9tablir.\n\nLes collaborateurs, experts en fiscalit\u00e9, droit et administration, accompagnent chaque client dans son projet d&rsquo;<a title=\"RLG AND CAPITAL: \u0627\u062d\u0635\u0644 \u0639\u0644\u0649 \u0625\u0642\u0627\u0645\u062a\u0643 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u0623\u0646\u062f\u0648\u0631\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062e\u0628\u0631\u062a\u0646\u0627\" href=\"https:\/\/and-capital.com\/ar\/%d8%a7%d9%84%d8%a5%d9%82%d8%a7%d9%85%d8%a9-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d9%8a%d8%a9-%d9%81%d9%8a-%d8%a3%d9%86%d8%af%d9%88%d8%b1%d8%a7\/\"><span style=\"color: #e95640;\"><strong>\u0627\u0644\u0627\u063a\u062a\u0631\u0627\u0628<\/strong> \u0648<strong>\u0627\u0644\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/strong><\/span><\/a>, ainsi que dans la <a title=\"RLG AND CAPITAL: \u0642\u0645 \u0628\u0625\u0646\u0634\u0627\u0621 \u0634\u0631\u0643\u0629 \u062e\u0627\u0631\u062c\u064a\u0629 \u0641\u064a \u0623\u0646\u062f\u0648\u0631\u0627 \u0645\u0639 \u062e\u0628\u0631\u0627\u0626\u0646\u0627.\" href=\"https:\/\/and-capital.com\/ar\/%d8%a5%d9%86%d8%b4%d8%a7%d8%a1-%d8%b4%d8%b1%d9%83%d8%a9-%d8%ae%d8%a7%d8%b1%d8%ac%d9%8a%d8%a9-%d9%81%d9%8a-%d8%a3%d9%86%d8%af%d9%88%d8%b1%d8%a7\/\"><span style=\"color: #e95640;\"><strong>cr\u00e9ation d\u2019entreprises<\/strong><\/span><\/a>. Francophones et catalanophones, ils offrent un accompagnement sur mesure.\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5a1a0e6 formbas elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5a1a0e6\" data-element_type=\"section\" data-e-type=\"section\" id=\"formbas\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6c9a9b3\" data-id=\"6c9a9b3\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-29c1e9e elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"29c1e9e\" 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\">\u0633\u0648\u0641 \u064a\u0642\u0648\u0645 \u0645\u0633\u062a\u0634\u0627\u0631\u0648\u0646\u0627 \u0628\u0627\u0644\u0631\u062f \u0639\u0644\u064a\u0643 \u0645\u062c\u0627\u0646\u064b\u0627 \u0648\u0628\u0633\u0631\u0639\u0629 \u062f\u0648\u0646 \u0627\u0644\u062a\u0632\u0627\u0645<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3935b8f fluent-form-widget-step-header-yes fluent-form-widget-step-progressbar-yes fluentform-widget-submit-button-custom elementor-widget elementor-widget-fluent-form-widget\" data-id=\"3935b8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"fluent-form-widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n            <div class=\"fluentform-widget-wrapper fluentform-widget-align-default\">\n\n            \n            <div class='fluentform ff-default fluentform_wrapper_4 ffs_default_wrap'><form data-form_id=\"4\" id=\"fluentform_4\" class=\"frm-fluent-form fluent_form_4 ff-el-form-top ff_form_instance_4_2 ff-form-loading ffs_default\" data-form_instance=\"ff_form_instance_4_2\" method=\"POST\" action=\"\" ><fieldset  style=\"border: none!important;margin: 0!important;padding: 0!important;background-color: transparent!important;box-shadow: none!important;outline: none!important; min-inline-size: 100%;\">\n                    <legend class=\"ff_screen_reader_title\" style=\"display: block; margin: 0!important;padding: 0!important;height: 0!important;text-indent: -999999px;width: 0!important;overflow:hidden;\">\u0627\u0644\u0627\u062a\u0635\u0627\u0644 (#4)<\/legend><input type='hidden' name='__fluent_form_embded_post_id' value='5185' \/><input type=\"hidden\" id=\"_fluentform_4_fluentformnonce\" name=\"_fluentform_4_fluentformnonce\" value=\"b8edffeaba\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/ar\/wp-json\/wp\/v2\/pages\/5185\" \/><div class='ff-el-group'><div class='ff-el-input--content'><select name=\"dropdown\" id=\"ff_4_2_dropdown\" class=\"ff-el-form-control\" data-name=\"dropdown\" data-calc_value=\"0\"  aria-invalid=\"false\" aria-required=\"true\" aria-labelledby=\"label_ff_4_2_dropdown\"><option value=\"\">\u0646\u0648\u0639 \u0627\u0644\u0637\u0644\u0628<\/option><option value=\"Cr\u00e9ation d&#039;une soci\u00e9t\u00e9 Patrimoniale en Andorre\"  >\u0625\u0646\u0634\u0627\u0621 \u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u0631\u0627\u062b \u0641\u064a \u0623\u0646\u062f\u0648\u0631\u0627<\/option><option value=\"Cr\u00e9ation d&#039;une soci\u00e9t\u00e9 en Andorre\"  >\u0625\u0646\u0634\u0627\u0621 \u0634\u0631\u0643\u0629 \u0641\u064a \u0623\u0646\u062f\u0648\u0631\u0627<\/option><option value=\"Cr\u00e9ation d&#039;une holding en Andorre\"  >\u0625\u0646\u0634\u0627\u0621 \u0634\u0631\u0643\u0629 \u0642\u0627\u0628\u0636\u0629 \u0641\u064a \u0623\u0646\u062f\u0648\u0631\u0627<\/option><option value=\"Audit comptable et fiscal\"  >\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/option><option value=\"Optimisation fiscale\"  >\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/option><\/select><\/div><\/div><div data-type=\"name-element\" data-name=\"names\" class=\"ff-field_container ff-name-field-wrapper\" ><div class='ff-t-container'><div class='ff-t-cell'><div class='ff-el-group  ff-el-form-top'><div class='ff-el-input--content'><input type=\"text\" name=\"names[first_name]\" id=\"ff_4_2_names_first_name_\" class=\"ff-el-form-control\" placeholder=\"\u0627\u0644\u0627\u0633\u0645 \u0627\u0644\u0623\u0648\u0644\" aria-invalid=\"false\" aria-required=\"true\"><\/div><\/div><\/div><div class='ff-t-cell'><div class='ff-el-group  ff-el-form-top'><div class='ff-el-input--content'><input type=\"text\" name=\"names[last_name]\" id=\"ff_4_2_names_last_name_\" class=\"ff-el-form-control\" placeholder=\"\u0627\u0633\u0645 \u0627\u0644\u0639\u0627\u0626\u0644\u0629\" aria-invalid=\"false\" aria-required=\"true\"><\/div><\/div><\/div><\/div><\/div><div class='ff-el-group'><div class='ff-el-input--content'><input type=\"email\" name=\"email\" id=\"ff_4_2_email\" class=\"ff-el-form-control\" placeholder=\"\u0627\u0644\u0628\u0631\u064a\u062f \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\" data-name=\"email\"  aria-invalid=\"false\" aria-required=\"true\"><\/div><\/div><div class='ff-el-group'><div class='ff-el-input--content'><input name=\"phone\" class=\"ff-el-form-control ff-el-phone\" type=\"tel\" placeholder=\"\u0631\u0642\u0645 \u0627\u0644\u0647\u0627\u062a\u0641\" data-name=\"phone\" id=\"ff_4_2_phone\" inputmode=\"tel\"  aria-invalid='false' aria-required=\"true\"><\/div><\/div><div class='ff-el-group'><div class='ff-el-input--content'><textarea aria-required=\"true\" aria-labelledby=\"label_ff_4_2_description\" name=\"description\" id=\"ff_4_2_description\" class=\"ff-el-form-control\" placeholder=\"\u0631\u0633\u0627\u0644\u0629\" rows=\"3\" cols=\"3\" data-name=\"description\" ><\/textarea><\/div><\/div><div class='ff-el-group' ><div class='ff-el-input--content'><div data-fluent_id='4' name='g-recaptcha-response'><div\n\t\tdata-sitekey='6LeImRAqAAAAAKgW42VTQvsj-CqX-B6jmzVYowTj'\n\t\tid='fluentform-recaptcha-4-2'\n\t\tclass='ff-el-recaptcha g-recaptcha'\n\t\tdata-callback='fluentFormrecaptchaSuccessCallback'><\/div><\/div><\/div><\/div><div class='ff-el-group ff-text-center ff_submit_btn_wrapper'><button type=\"submit\" class=\"ff-btn ff-btn-submit ff-btn-md buttonform ff_btn_style\"  aria-label=\"\u0623\u0648\u062f \u0623\u0646 \u064a\u062a\u0645 \u0627\u0644\u0627\u062a\u0635\u0627\u0644 \u0628\u064a \u0645\u062c\u0627\u0646\u064b\u0627\">\u0623\u0648\u062f \u0623\u0646 \u064a\u062a\u0645 \u0627\u0644\u0627\u062a\u0635\u0627\u0644 \u0628\u064a \u0645\u062c\u0627\u0646\u064b\u0627<\/button><\/div><\/fieldset><input type=\"hidden\" name=\"trp-form-language\" value=\"ar\"\/><\/form><div id='fluentform_4_errors' class='ff-errors-in-stack ff_form_instance_4_2 ff-form-loading_errors ff_form_instance_4_2_errors'><\/div><\/div>            <script type=\"text\/javascript\">\n                window.fluent_form_ff_form_instance_4_2 = {\"id\":\"4\",\"settings\":{\"layout\":{\"labelPlacement\":\"top\",\"helpMessagePlacement\":\"with_label\",\"errorMessagePlacement\":\"inline\",\"cssClassName\":\"\",\"asteriskPlacement\":\"asterisk-right\"},\"restrictions\":{\"denyEmptySubmission\":{\"enabled\":false}}},\"form_instance\":\"ff_form_instance_4_2\",\"form_id_selector\":\"fluentform_4\",\"rules\":{\"dropdown\":{\"required\":{\"value\":true,\"message\":\"Ce champ est obligatoire\",\"global\":false,\"global_message\":\"Ce champ est obligatoire\"}},\"names[first_name]\":{\"required\":{\"value\":true,\"message\":\"Ce champ est obligatoire\",\"global\":false,\"global_message\":\"Ce champ est obligatoire\"}},\"names[middle_name]\":{\"required\":{\"value\":false,\"message\":\"Ce champ est obligatoire\",\"global\":false,\"global_message\":\"Ce champ est obligatoire\"}},\"names[last_name]\":{\"required\":{\"value\":true,\"message\":\"Ce champ est obligatoire\",\"global\":false,\"global_message\":\"Ce champ est obligatoire\"}},\"email\":{\"required\":{\"value\":true,\"message\":\"Ce champ est obligatoire\",\"global\":false,\"global_message\":\"Ce champ est obligatoire\"},\"email\":{\"value\":true,\"message\":\"Ce champ doit contenir un e-mail valide\",\"global\":false,\"global_message\":\"Ce champ doit contenir un e-mail valide\"}},\"phone\":{\"required\":{\"value\":true,\"message\":\"Ce champ est requis\",\"global\":false,\"global_message\":\"Ce champ est obligatoire\"},\"valid_phone_number\":{\"value\":false,\"message\":\"Le num\\u00e9ro de t\\u00e9l\\u00e9phone n'est pas valide\",\"global\":false,\"global_message\":\"Le num\\u00e9ro de t\\u00e9l\\u00e9phone n'est pas valide\"}},\"description\":{\"required\":{\"value\":true,\"message\":\"Ce champ est obligatoire\",\"global\":false,\"global_message\":\"Ce champ est obligatoire\"}},\"g-recaptcha-response\":[]},\"debounce_time\":300};\n                            <\/script>\n                        <\/div>\n\n            \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-315580b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"315580b\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-5a135d6\" data-id=\"5a135d6\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6c5f9e0 elementor-widget elementor-widget-porto_info_box\" data-id=\"6c5f9e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"porto_info_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"porto-sicon-box style_1 top-icon\"><div class=\"porto-sicon-top\"><div class=\"porto-just-icon-wrapper porto-icon circle\" style=\"\"><i class=\"fas fa-phone-alt\"><\/i><\/div><\/div><div class=\"porto-sicon-header\"><h3 class=\"porto-sicon-title\" style=\"\">\u0645\u0646 \u0623\u0646\u062f\u0648\u0631\u0627<\/h3><\/div> <!-- header --><div class=\"porto-sicon-description\" style=\"\" ><p><strong><a href=\"tel:+3376650606\"><span style=\"color: #424242;\">+376 650 606<\/span><\/a><\/strong><\/p><\/div> <!-- description --><\/div><!-- porto-sicon-box -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-58f81ed\" data-id=\"58f81ed\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-31658c0 elementor-widget elementor-widget-porto_info_box\" data-id=\"31658c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"porto_info_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"porto-sicon-box style_1 top-icon\"><div class=\"porto-sicon-top\"><div class=\"porto-just-icon-wrapper porto-icon circle\" style=\"\"><i class=\"fas fa-phone-alt\"><\/i><\/div><\/div><div class=\"porto-sicon-header\"><h3 class=\"porto-sicon-title\" style=\"\">\u0645\u0646 \u0641\u0631\u0646\u0633\u0627<\/h3><\/div> <!-- header --><div class=\"porto-sicon-description\" style=\"\" ><p><strong><a href=\"tel:+33620045834\"><span style=\"color: #424242;\">+33 6 20 04 58 34<\/span><\/a><\/strong><\/p><\/div> <!-- description --><\/div><!-- porto-sicon-box -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-267a029\" data-id=\"267a029\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fe4733d elementor-widget elementor-widget-porto_info_box\" data-id=\"fe4733d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"porto_info_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"porto-sicon-box style_1 top-icon\"><div class=\"porto-sicon-top\"><div class=\"porto-just-icon-wrapper porto-icon circle\" style=\"\"><i class=\"far fa-clock\"><\/i><\/div><\/div><div class=\"porto-sicon-header\"><h3 class=\"porto-sicon-title\" style=\"\">\u0627\u0648\u0642\u0627\u062a \u0627\u0644\u0641\u062a\u062d<\/h3><\/div> <!-- header --><div class=\"porto-sicon-description\" style=\"\" ><p><span style=\"color: #424242;\"><strong>\u0645\u0646 \u0627\u0644\u0627\u062b\u0646\u064a\u0646 \u0625\u0644\u0649 \u0627\u0644\u062c\u0645\u0639\u0629.<\/strong><\/span><\/p><p><span style=\"color: #424242;\"><strong>\u0645\u0646 9 \u0635\u0628\u0627\u062d\u064b\u0627 \u062d\u062a\u0649 6 \u0645\u0633\u0627\u0621\u064b<\/strong><\/span><\/p><\/div> <!-- description --><\/div><!-- porto-sicon-box -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-fe9a724\" data-id=\"fe9a724\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ec88a5d elementor-widget elementor-widget-porto_info_box\" data-id=\"ec88a5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"porto_info_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"porto-sicon-box style_1 top-icon\"><div class=\"porto-sicon-top\"><div class=\"porto-just-icon-wrapper porto-icon circle\" style=\"\"><i class=\"fas fa-home\"><\/i><\/div><\/div><div class=\"porto-sicon-header\"><h3 class=\"porto-sicon-title\" style=\"\">\u0644\u0632\u064a\u0627\u0631\u062a\u0646\u0627<\/h3><\/div> <!-- header --><div class=\"porto-sicon-description\" style=\"\" ><p><span style=\"color: #424242;\"><strong>Urbanitzaci\u00f3 Gran Sol, Edifici Ginesta, 3r 5a AD100 \u2013 Canillo, Principat d\u2019Andorra<\/strong><\/span><\/p><\/div> <!-- description --><\/div><!-- porto-sicon-box -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>La fiscalit\u00e9 andorrane La plus avantageuse d&rsquo;Europe D\u00e9couvrez notre accompagnement\u00a0 Nos collaborateurs sont sp\u00e9cialis\u00e9s dans l&rsquo;accompagnement en optimisation fiscale. Ils offrent des services personnalis\u00e9s et r\u00e9pondent aux besoins sp\u00e9cifiques de chaque client. Gr\u00e2ce \u00e0 leur expertise, ils vous guident dans vos d\u00e9marches et vous aident \u00e0 maximiser vos revenus. Profitez d&rsquo;un accompagnement sur mesure, adapt\u00e9 [&hellip;]<\/p>","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-5185","page","type-page","status-publish","hentry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/and-capital.com\/ar\/wp-json\/wp\/v2\/pages\/5185","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/and-capital.com\/ar\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/and-capital.com\/ar\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/and-capital.com\/ar\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/and-capital.com\/ar\/wp-json\/wp\/v2\/comments?post=5185"}],"version-history":[{"count":0,"href":"https:\/\/and-capital.com\/ar\/wp-json\/wp\/v2\/pages\/5185\/revisions"}],"wp:attachment":[{"href":"https:\/\/and-capital.com\/ar\/wp-json\/wp\/v2\/media?parent=5185"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}