A&M Consulting Accounting Expertise & Statutory Auditors 18 rue Dubrunfaut - 75012 PARIS - Tel: 01 44 82 66 66 customer area contact access map THE FIRM OUR MISSIONS MANAGEMENT NEWS FILES SERVICES EWS Payroll ACCOUNT online The Firm welcomes you to its website Chartered Accountants registered with the Ordre des Experts-Comptables Région Paris Ile-De-France Statutory Auditors registered with the Compagnie Régionale de Paris Main office 18 rue Dubrunfaut - 75012 PARIS Phone: 01 44 82 66 66 - Fax: 01 44 82 66 69 Email: denis.malem@amconseils.com Email: laurent.allali@amconseils.com Presentation of the firm A&M Conseils is a chartered accountant and statutory auditor, headed by the two founding partners Laurent ALLALI & Denis MALEM. find out more Our missions The chartered accountant, a multidisciplinary specialist, has extensive skills to follow you and advise you throughout the life of your business. Our firm provides you with recognized expertise in financial, tax, social, legal, IT and management matters. find out more about our missions Our team, your contacts find out more about our team News Little reminder on the operation of Perp A recent ministerial response recalls that a Perp can provide for death counterinsurance. An “option” which makes it possible to designate a beneficiary of the life annuity in the event of the subscriber's death. (...) all legal news Alsace-Moselle health contribution in 2016: no increase The rate of the additional health contribution applied in Alsace-Moselle was not changed in 2016. (...) all social news Dell: certificates cause security breach Security certificates installed by Dell on several models of laptops make them vulnerable to certain hacker attacks. (...) all multimedia news The digitized paper invoice can still be considered an electronic invoice The tolerance measure allowing to consider that a digitized paper invoice is equivalent to an electronic invoice is extended. (...) all tax news Drawing of the week Notification of a tax adjustment The files The divorce of the entrepreneur Like everyone else, a business owner can one day be confronted with the painful experience of divorce proceedings. A situation which is not without consequences on the professional level. Explanations. (...) patrimony The commercial lease despecialization procedure Sauf autorisation du bailleur, le titulaire d’un bail commercial ne peut pas en principe changer la destination des lieux loués. Toutefois, il existe une procédure dite « de déspécialisation » qui permet au locataire, même en cas de refus du bailleur, d’étendre son activité à des domaines non prévus dans le bail. Ce dernier peut ainsi soit ajouter des activités connexes ou complémentaires (déspécialisation partielle), soit changer purement et simplement d’activité (déspécialisation plénière). (...) juridique > contrats Comment faire face à un contrôle fiscal ? For prescription reasons, the end of the year is an intense period of tax audits. The right moment to present the different stages of this procedure, the mastery of which undoubtedly allows to be able to approach it with more serenity and to carry it out with the best possible chances of success! (...) tax> tax audit In the light of COP21: 289 arrests after the clashes, including 174 in police custody (...) Small summary of COP21 (...) Radicalization: Macron considers the elites partly responsible (...) 18 rue Dubrunfaut - 75012 PARIS Tel: 01 44 82 66 66 - Fax: 01 44 82 66 69 Email: denis.malem@amconseils.com Email: laurent.allali@amconseils.com Agenda November 5 Employers with at least 50 employees: declaration and payment of charges (...) November 8 Employers with at least 50 employees: list of employment contracts concluded (...) monthly deadlines school holidays calendar Online services Key figures (New) Rent benchmark index (...) the key numbers Simulators Break even simulators Questions answers Distance selling and consumer right of withdrawal (...) questions answers THE CABINET Presentation The team Access map Contact OUR MISSIONS All our missions Accounting missions Legal and tax missions Consulting and management missions Social missions MANAGEMENT NEWS Social Tax Legal Multimedia FILES Social Tax Legal Patrimony Management Computer science Finance law Pay Hiring aid SERVICES Key figures Simulators Agenda Questions answers stock Exchange Economy Useful sites CABINET A&M CONSEILS 18 rue Dubrunfaut - 75012 PARIS - Tel: 01 44 82 66 66 - Fax: 01 44 82 66 69 - Email: denis.malem@amconseils.com - Email: laurent.allali@amconseils.com © 2009-2015 - Les Echos Publishing - legal notices - administration