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From: Baker Tilly <info@info.bakertilly.fr>
Date: Thu, 07 Mar 2024 15:41:01 +0000
Subject: A LA UNE =?utf-8?b?8J+TsCBBaWRlcyDDqW5lcmdpZQ==?= : les dispositifs
 encore accessibles aux TPE
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To: VOISIN Chantal <chantal@color-avenue.com>
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[Consultez la version en ligne <https://1e4b57179d9c4d1098985f656b3335ed.ma=
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[<https://www.bakertilly.fr/actualites>]
L'essentiel , la newsletter mensuelle Baker Tilly sp=C3=A9cialement d=C3=A9=
di=C3=A9e aux dirigeants de TPE. Au programme : des actus juridiques, socia=
les et fiscales, des regards d'experts, les actus de votre secteur d'activi=
t=C3=A9... =C3=80 la une Aides =C3=A9nergie : les dispositifs encore access=
ibles aux TPE Face =C3=A0 l=E2=80=99envol=C3=A9e des co=C3=BBts de l=E2=80=99=
=C3=A9nergie, diff=C3=A9rents dispositifs d=E2=80=99aides avaient =C3=A9t=C3=
=A9 mis en place par le Gouvernement pour soutenir les entreprises touch=C3=
=A9es par cette hausse. Certains de ces dispositifs demeurent encore access=
ibles.
[
Lire la suite
<https://www.bakertilly.fr/actualites/ecc-aides-energie-dispositifs-accessi=
bles-tpe?utm_source=3Dbrique_marketing&utm_medium=3Demail&utm_campaign=3Des=
sentielmars24>] Actualit=C3=A9s
#FISCALIT=C3=89 L=E2=80=99identifiant fiscal : nouvelle mention obligatoire=
 sur les baux d=E2=80=99habitation L=E2=80=99article 5 du d=C3=A9cret n=C2=B0=
2023-796 du 18 ao=C3=BBt 2023 rend obligatoire, depuis le 1er janvier 2024,=
 l=E2=80=99inclusion d=E2=80=99un identifiant fiscal sur les baux d=E2=80=99=
habitation. [
Lire la suite
<https://www.bakertilly.fr/actualites/ecc-identifiant-fiscal-nouvelle-menti=
on-obligatoire-baux-habitation?utm_source=3Dbrique_marketing&utm_medium=3De=
mail&utm_campaign=3Dessentielmars24>]
#RSE Prime de transport et forfait mobilit=C3=A9s durables : maintien d=E2=80=
=99une fiscalit=C3=A9 all=C3=A9g=C3=A9e Introduits pour encourager une mobi=
lit=C3=A9 plus durable et respectueuse de l=E2=80=99environnement, le forfa=
it mobilit=C3=A9s durables (FMD) et la prime de transport ont b=C3=A9n=C3=A9=
fici=C3=A9, en 2022, d=E2=80=99un assouplissement de leur r=C3=A9gime fisca=
l et social ; des mesures reconduites en 2024. [
Lire la suite
<https://www.bakertilly.fr/actualites/erhs-prime-transport-et-forfait-mobil=
ites-durables?utm_source=3Dbrique_marketing&utm_medium=3Demail&utm_campaign=
=3Dessentielmars24>]
#FISCALIT=C3=89 Location meubl=C3=A9e : les changements en mati=C3=A8re de =
fiscalit=C3=A9 La loi de finances pour 2024 a act=C3=A9 d=E2=80=99important=
s changements concernant la fiscalit=C3=A9 des revenus provenant de la loca=
tion meubl=C3=A9e ; des changements qui s=E2=80=99appliqueront, pour partie=
, aux loyers per=C3=A7us en 2023, imposables en 2024. [
Lire la suite
<https://www.bakertilly.fr/actualites/ecc-location-meublee-changements-fisc=
alite?utm_source=3Dbrique_marketing&utm_medium=3Demail&utm_campaign=3Dessen=
tielmars24>]
[Retrouvez toutes les derni=C3=A8res actualit=C3=A9s <http://www.bakertilly=
.fr/actualites>]
Regards d'experts
Trois nouveaux secteurs concern=C3=A9s par la sortie progressive de la DFS =
Depuis le 1er janvier 2024, les repr=C3=A9sentants de commerce (VRP), les c=
asinos et cercles de jeux, et les intermittents du spectacle vivant et enre=
gistr=C3=A9 entrent dans le process de d=C3=A9gressivit=C3=A9 de la d=C3=A9=
duction forfaitaire sp=C3=A9cifique (DFS). [
Lire la suite
<https://www.bakertilly.fr/actualites/erhs-3-nouveaux-secteurs-concernes-so=
rtie-progressive-dfs?utm_source=3Dbrique_marketing&utm_medium=3Demail&utm_c=
ampaign=3Dessentielmars24>]
L=E2=80=99organisation au travail pendant les JO Dans quelques semaines, la=
 France accueillera les Jeux olympiques et paralympiques, mobilisant de nom=
breux salari=C3=A9s sur des p=C3=A9riodes continues, faisant obstacle =C3=A0=
 la prise du repos hebdomadaire. Afin de faciliter l'organisation de ces =C3=
=A9v=C3=A9nements, le d=C3=A9cret n=C2=B0 2023-1078 a cr=C3=A9=C3=A9 une d=C3=
=A9rogation temporaire =C3=A0 ce repos. [
Lire la suite
<https://www.bakertilly.fr/actualites/juridique-organisation-travail-jo?utm=
_source=3Dbrique_marketing&utm_medium=3Demail&utm_campaign=3Dessentielmars2=
4>]
Zoom sur...
# LIVRE BLANC Facturation =C3=A9lectronique, qu=E2=80=99est-ce qui vous att=
end ? De quoi parle-t-on lorsque l=E2=80=99on =C3=A9voque la =C2=AB factura=
tion =C3=A9lectronique =C2=BB ? En quoi cela va-t-il modifier le quotidien =
de votre entreprise ? Devez-vous vous y pr=C3=A9parer et, dans l=E2=80=99af=
firmative, comment ? Voici quelques =C3=A9l=C3=A9ments de r=C3=A9ponse pour=
 vous aider =C3=A0 y voir plus clair ! [
Lire la suite
<https://repo.bakertilly.fr/storage/Livre-blanc-facturation-electronique-Ma=
rs-2024>]
D=C3=A9couvrez les actualit=C3=A9s de votre secteur d'activit=C3=A9
[
Lire la suite
<https://www.bakertilly.fr/actualites?id=3D167898>]
L'actu Baker Tilly
Baker Tilly France : une croissance solide en 2023 Le chiffre d=E2=80=99aff=
aires du Groupe a progress=C3=A9 de 17 % au cours du dernier exercice.
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Nos r=C3=A9ussites de l=E2=80=98ann=C3=A9e =C3=A9coul=C3=A9e nous donnent b=
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rs que nous venons de pr=C3=A9senter notre nouveau plan strat=C3=A9gique, l=
es perspectives s=E2=80=99annoncent prometteuses =C2=BB
Samuel Ron=EF=AC=82=C3=A9, Pr=C3=A9sident de Baker Tilly en France [
Lire la suite
<https://www.bakertilly.fr/actualites/corporate-baker-tilly-france-chiffre-=
affaires-2023?utm_source=3Dbrique_marketing&utm_medium=3Demail&utm_campaign=
=3Dessentielmars24>]
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0;background-color:transparent;text-align:center"><p style=3D"margin:0;padd=
ing:0;line-height:20px;mso-line-height-rule:at-least;text-align:center"><sp=
an style=3D"font-size:12px"><span style=3D"font-family:Arial,Helvetica,sans=
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m/t/t/tiC4KxcnjsQMQci5vSwRuBzUwiIa2KvQPMm3gfcKL60x/eXTzliu8Jnfc5HMkHNm7zIVD=
UpwhDb7RUt7vHrMUbTgx?p0=3DeXTzliu8Jnfc5HMkHNm7zIVDUpwhDb7RUt7vHrMUbTgx" sty=
le=3D"text-decoration:none"><span style=3D"color:#7f8c8d"><span style=3D"te=
xt-align:center"><span style=3D"text-align:center">Consultez la version en =
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/tr> <![endif]--></tbody>
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per tbContainer" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentation">
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ollapse:collapse;min-height:70px" class=3D"innerTable" role=3D"presentation=
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<td class=3D"inner ui-sortable" style=3D"height:70px;min-width:20px;padding=
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ba(0,0,0,0);border-radius:0" align=3D"left"><div style=3D"font-family:Verda=
na,Arial,sans-serif;font-size:14px;color:#000;background-color:transparent"=
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Arial,sans-serif; font-size:14px; color:#000; background-color:transparent;=
"><a href=3D"https://1e4b57179d9c4d1098985f656b3335ed.svc.dynamics.com/t/t/=
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xt-decoration: none; border: 0px; max-height: 100%; max-width: 100%; box-si=
zing: border-box; display: block;" width=3D"590"> <![endif]--> <!--[if !mso=
]> <!----><img src=3D"https://assets-eur.mkt.dynamics.com/cbd09018-9531-42c=
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83?ts=3D638447297493401525" style=3D"text-decoration:none;border:0;max-heig=
ht:100%;max-width:100%;box-sizing:border-box;display:block"><!--[endif]----=
></a></div></div></td>
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<!--[if gte mso 9]> <tr style=3D"padding: 0px;mso-line-height-rule: exactly=
;line-height: 1px; " height=3D"0"><td>&nbsp;</td></tr> <![endif]--></tbody>
</table>
</div>
<div class=3D"emptyContainer columns-equal-class wrap-section" style=3D"fon=
t-family:Verdana,Arial,sans-serif;font-size:14px;color:#000;background-colo=
r:#fff"><!--[if gte mso 9]> </div><div style=3D"background-color: transpare=
nt; border:none;"> <![endif]--><table class=3D"outer" align=3D"center" cell=
padding=3D"0" cellspacing=3D"0" style=3D"border-collapse:collapse;display:b=
lock" role=3D"presentation">
<tbody>
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;line-height: 1px; background-color: rgb(255, 255, 255);" height=3D"0"><td>=
&nbsp;</td></tr> <![endif]--><tr>
<td style=3D"vertical-align:top;padding-top:10px;padding-right:10px;padding=
-left:10px;background-color:#fff">
<table style=3D"display:block;width:100%;border-collapse:collapse" class=3D=
"containerWrapper tbContainer" cellpadding=3D"0" cellspacing=3D"0" role=3D"=
presentation">
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<table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" style=3D"border-c=
ollapse:collapse" role=3D"presentation">
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<td class=3D"inner ui-sortable" style=3D"height:70px;min-width:20px;padding=
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<div style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#00=
0;background-color:transparent;text-align:center;margin:0"><p style=3D"marg=
in:0;padding:0;line-height:20px;mso-line-height-rule:at-least"><span style=3D=
"font-size:14px"><span style=3D"font-family:Arial,Helvetica,sans-serif"><sp=
an style=3D"text-align:center"><strong>L'essentiel</strong>, la newsletter =
mensuelle Baker Tilly sp=C3=A9cialement d=C3=A9di=C3=A9e aux dirigeants de =
TPE.<br>Au programme : des actus juridiques, sociales et fiscales, des rega=
rds d'experts, </span></span></span></p><p style=3D"margin:0;padding:0;line=
-height:20px;mso-line-height-rule:at-least"><span style=3D"font-size:14px">=
<span style=3D"font-family:Arial,Helvetica,sans-serif"><span style=3D"text-=
align:center">les actus de votre secteur d'activit=C3=A9...</span></span></=
span></p></div><div style=3D"font-family:Verdana,Arial,sans-serif;font-size=
:14px;color:#000;background-color:transparent;margin:10px"><p style=3D"marg=
in:0;padding:0;line-height:20px;mso-line-height-rule:at-least"><span style=3D=
"font-size:18px"><strong><span style=3D"font-family:Arial,Helvetica,sans-se=
rif">=C3=80 la une</span></strong></span></p></div><!--[if gte mso 9]> <tab=
le style=3D"border-collapse: collapse;border-spacing: 0px;padding: 0px; " c=
ellpadding=3D"0" cellspacing=3D"0" border=3D"0">
<tr><style> .dividerDivWrapper {margin: 0px !important; } .dividerInnerWrap=
per {padding-top: 10px !important; padding-bottom: 20px !important;} </styl=
e>
<td  width=3D"560" class=3D"dividerInnerWrapper" valign=3D"top" style=3D"wi=
dth: 560px; padding-left:  10px; padding-right: 10px;padding-top:  0px; pad=
ding-bottom: 0px;"> <![endif]--><div style=3D"font-family:Verdana,Arial,san=
s-serif;font-size:14px;color:#000;background-color:transparent;margin:10px =
10px 20px" class=3D"dividerDivWrapper"><div class=3D"dividerWrapper" align=3D=
"center" style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color=
:#000;background-color:transparent"><table style=3D"padding:0;margin:0;widt=
h:100%;border-collapse:collapse" cellpadding=3D"0" cellspacing=3D"0"><tbody=
><tr style=3D"padding:0"><th style=3D"margin:0;padding:0;vertical-align:top=
;border-top:2px solid #000"><p style=3D"mso-line-height-rule:at-least;margi=
n:0;padding:0;line-height:0;width:100%"><span><!--[if gte mso 9]><br/><![en=
dif]-->&nbsp;</span></p></th></tr></tbody></table></div></div><!--[if gte m=
so 9]> </td></tr></table> <![endif]--><div style=3D"font-family:Verdana,Ari=
al,sans-serif;font-size:14px;color:#000;background-color:transparent;margin=
:10px"><div align=3D"Center" class=3D"imageWrapper" style=3D"font-family:Ve=
rdana,Arial,sans-serif; font-size:14px; color:#000; background-color:transp=
arent;"><!--[if gte mso 9]> <img src=3D"https://assets-eur.mkt.dynamics.com=
/cbd09018-9531-42cd-97b0-845477c4e843/digitalassets/images/8f4e0d73-e5d6-ee=
11-904d-000d3a20e115?ts=3D638447959557426209" style=3D"max-height: 100%; ma=
x-width: 100%; box-sizing: border-box; display: block;" width=3D"540" heigh=
t=3D"99"> <![endif]--> <!--[if !mso]> <!----><img src=3D"https://assets-eur=
.mkt.dynamics.com/cbd09018-9531-42cd-97b0-845477c4e843/digitalassets/images=
/8f4e0d73-e5d6-ee11-904d-000d3a20e115?ts=3D638447959557426209" style=3D"max=
-height:100%;max-width:100%;box-sizing:border-box;display:block"><!--[endif=
]----></div></div><!--[if gte mso 9]> <div style=3D"font-family: Verdana,
Arial,
sans-serif; font-size: 14px; color: #000; background-color: transparent; ma=
rgin: 10px;"><p style=3D"margin: 0px; padding: 0px; line-height: 20px; mso-=
line-height-rule: at-least;"><span style=3D"font-size:16px;"><span style=3D=
"font-family:Arial,Helvetica,sans-serif;"><strong>Aides =C3=A9nergie : les =
dispositifs encore accessibles aux TPE</strong></span></span></p><p style=3D=
"margin: 0px; padding: 0px; line-height: 20px; mso-line-height-rule: at-lea=
st;"><br></p><p style=3D"margin: 0px; padding: 0px; line-height: 100%; mso-=
line-height-rule: at-least;"><span style=3D""><span style=3D"font-size: 14p=
x;"><span style=3D"font-family: Arial, Helvetica, sans-serif;">Face =C3=A0 =
l=E2=80=99envol=C3=A9e des co=C3=BBts de l=E2=80=99=C3=A9nergie, diff=C3=A9=
rents dispositifs d=E2=80=99aides avaient =C3=A9t=C3=A9 mis en place par le=
 Gouvernement pour soutenir les entreprises touch=C3=A9es par cette hausse.=
 Certains de ces dispositifs demeurent encore accessibles.&nbsp;</span></sp=
an></span></p></div> <![endif]--> <!--[if !mso]> <!----><div style=3D"font-=
family:Verdana,Arial,sans-serif;font-size:14px;color:#000;background-color:=
transparent;margin:10px"><p style=3D"margin:0;padding:0;line-height:20px;ms=
o-line-height-rule:at-least"><span style=3D"font-size:16px"><span style=3D"=
font-family:Arial,Helvetica,sans-serif"><strong>Aides =C3=A9nergie : les di=
spositifs encore accessibles aux TPE</strong></span></span></p><p style=3D"=
margin:0;padding:0;line-height:20px;mso-line-height-rule:at-least"><br></p>=
<p style=3D"margin:0;padding:0;line-height:20px;mso-line-height-rule:at-lea=
st"><span style=3D"line-height:1"><span style=3D"font-size:14px;line-height=
:1"><span style=3D"font-family:Arial,Helvetica,sans-serif;line-height:1">Fa=
ce =C3=A0 l=E2=80=99envol=C3=A9e des co=C3=BBts de l=E2=80=99=C3=A9nergie, =
diff=C3=A9rents dispositifs d=E2=80=99aides avaient =C3=A9t=C3=A9 mis en pl=
ace par le Gouvernement pour soutenir les entreprises touch=C3=A9es par cet=
te hausse. Certains de ces dispositifs demeurent encore accessibles.&nbsp;<=
/span></span></span></p></div><!--[endif]----><!--[if gte mso 9]> <table al=
ign=3D"center"  style=3D"border-collapse: collapse;border-spacing: 0px;padd=
ing: 0px; margin: 0px;" cellpadding=3D"0" cellspacing=3D"0" border=3D"0" >
<tr><style> .buttonWrapper a {border-style: none !important;} .buttonWrappe=
r {padding: 0px !important; margin: 0px !important;} .buttonClass {mso-hide=
: none !important;}</style>
<td valign=3D"top" align=3D"center" width=3D"560"> <![endif]--><div align=3D=
"right" style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:=
#000;background-color:transparent;margin:10px 10px 10px 0;text-align:right"=
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spacing=3D"0" border=3D"0" style=3D"border-collapse: collapse;border-spacin=
g: 0px;font-size: 0; line-height: 0;">
<tr style=3D"padding: 0px;mso-line-height-rule: exactly;line-height: 1px;" =
height=3D"10"><td>&nbsp;</td></tr><tr>
<td>
<table  border=3D"0" cellpadding=3D"0" cellspacing=3D"0" align=3D"" style=3D=
" color: rgb(0, 0, 0); border-collapse: collapse;border-spacing: 0px;">
<tbody>
<tr>
<td align=3D"center" valign=3D"center"  style=3D"height: 17px; vertical-ali=
gn: middle; align-content: center; text-align: center; color: rgb(0, 0, 0);=
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"https://1e4b57179d9c4d1098985f656b3335ed.svc.dynamics.com/t/t/yTwQaRygMNx5=
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Lire la suite
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</tr><tr style=3D"padding: 0px;" height=3D"10"/></table> <![endif]--> <!--[=
if !mso]> <!----><a class=3D"buttonClass" href=3D"https://1e4b57179d9c4d109=
8985f656b3335ed.svc.dynamics.com/t/t/yTwQaRygMNx5qrGQrzBacHyNWZuHznnu1fORfl=
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one;background-color:#d1df5e;border-radius:4px;color:#000;width:fit-content=
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or:#fff;border-width:0;font-size:14px;font-weight:700;mso-hide:none!importa=
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n-width:1px;text-decoration:none">Lire la suite</span>
</a><!--[endif]----></div><!--[if gte mso 9]> </td></tr></table> <![endif]-=
-><div style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#=
000;background-color:transparent;margin:10px"><p style=3D"margin:0;padding:=
0;line-height:20px;mso-line-height-rule:at-least"><font face=3D"Arial, Helv=
etica, sans-serif"><span style=3D"font-size:18px"><b>Actualit=C3=A9s</b></s=
pan></font></p></div><!--[if gte mso 9]> <table style=3D"border-collapse: c=
ollapse;border-spacing: 0px;padding: 0px; " cellpadding=3D"0" cellspacing=3D=
"0" border=3D"0">
<tr><style> .dividerDivWrapper {margin: 0px !important; } .dividerInnerWrap=
per {padding-top: 10px !important; padding-bottom: 0px !important;} </style=
>
<td  width=3D"560" class=3D"dividerInnerWrapper" valign=3D"top" style=3D"wi=
dth: 560px; padding-left:  10px; padding-right: 10px;padding-top:  0px; pad=
ding-bottom: 0px;"> <![endif]--><div style=3D"font-family:Verdana,Arial,san=
s-serif;font-size:14px;color:#000;background-color:transparent;margin-top:1=
0px;margin-right:10px;margin-left:10px" class=3D"dividerDivWrapper"><div cl=
ass=3D"dividerWrapper" align=3D"center" style=3D"font-family:Verdana,Arial,=
sans-serif;font-size:14px;color:#000;background-color:transparent"><table s=
tyle=3D"padding:0;margin:0;width:100%;border-collapse:collapse" cellpadding=
=3D"0" cellspacing=3D"0"><tbody><tr style=3D"padding:0"><th style=3D"margin=
:0;padding:0;vertical-align:top;border-top:2px solid #000"><p style=3D"mso-=
line-height-rule:at-least;margin:0;padding:0;line-height:0;width:100%"><spa=
n><!--[if gte mso 9]><br/><![endif]-->&nbsp;</span></p></th></tr></tbody></=
table></div></div><!--[if gte mso 9]> </td></tr></table> <![endif]--></td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<!--[if gte mso 9]> <tr><td  style=3D"font-size: 0px; line-height:0px;mso-l=
ine-height-rule: exactly; display: none !important; mso-hide:all;background=
-color: rgb(255, 255, 255);"><p style=3D"font-size: 0px;height:0px; margin:=
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-color: transparent;"><br/></p></td></tr> <![endif]--></tbody>
</table></div><div class=3D"emptyContainer columns-equal-class wrap-section=
" style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#000;b=
ackground-color:#fff"><!--[if gte mso 9]> </div><div style=3D"background-co=
lor: transparent; border:none;"> <![endif]--><table class=3D"outer" align=3D=
"center" cellpadding=3D"0" cellspacing=3D"0" style=3D"" role=3D"presentatio=
n">
<tbody>
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-color: rgb(255, 255, 255);"><p style=3D"font-size: 0px;height:0px; margin:=
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<td style=3D"padding-right:10px;padding-left:10px;background-color:#fff">
<table style=3D"width:100%;border-collapse:collapse" class=3D"containerWrap=
per tbContainer multi" cellpadding=3D"0" cellspacing=3D"0" role=3D"presenta=
tion">
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<tr>
<td class=3D"columnContainer" style=3D"vertical-align:top;min-width:5px;wid=
th:214.6px">
<table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentat=
ion">
<tbody>
<tr>
<td class=3D"columnContainer inner" style=3D"min-width:5px;padding:10px;ver=
tical-align:top;word-wrap:break-word;word-break:break-word">
<div style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#00=
0;background-color:transparent;margin-bottom:10px;margin-top:10px"><div ali=
gn=3D"Center" class=3D"imageWrapper" style=3D"font-family:Verdana,Arial,san=
s-serif; font-size:14px; color:#000; background-color:transparent;"><!--[if=
 gte mso 9]> <img src=3D"https://assets-eur.mkt.dynamics.com/cbd09018-9531-=
42cd-97b0-845477c4e843/digitalassets/images/a5e6d905-f0d6-ee11-904d-000d3aa=
d60ea?ts=3D638448004897163419" style=3D"max-height: 100%; max-width: 100%; =
box-sizing: border-box; display: block;" width=3D"194.6" height=3D"129"> <!=
[endif]--> <!--[if !mso]> <!----><img src=3D"https://assets-eur.mkt.dynamic=
s.com/cbd09018-9531-42cd-97b0-845477c4e843/digitalassets/images/a5e6d905-f0=
d6-ee11-904d-000d3aad60ea?ts=3D638448004897163419" style=3D"max-height:100%=
;max-width:100%;box-sizing:border-box;display:block"><!--[endif]----></div>=
</div></td>
</tr>
</tbody>
</table>
</td>
<td class=3D"columnContainer" style=3D"vertical-align:top;min-width:5px;wid=
th:365.4px">
<table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentat=
ion">
<tbody>
<tr>
<td class=3D"columnContainer inner" style=3D"min-width:5px;padding:10px;ver=
tical-align:top;word-wrap:break-word;word-break:break-word">
<!--[if gte mso 9]> <div style=3D"font-family: Verdana,
Arial,
sans-serif; font-size: 14px; color: #000; background-color: transparent; ma=
rgin: 10px;"><p style=3D"margin: 0px; padding: 0px; line-height: 20px; mso-=
line-height-rule: at-least;"><span style=3D"font-family:Arial,Helvetica,san=
s-serif;"><span style=3D"color:#25baa7;"><span style=3D"font-size:12px;"><s=
trong>#FISCALIT=C3=89</strong></span></span></span></p><h3 style=3D"margin:=
 0px; line-height: 125%;"><span style=3D"font-family:Arial,Helvetica,sans-s=
erif;">L=E2=80=99identifiant fiscal : nouvelle mention obligatoire sur les =
baux d=E2=80=99habitation</span></h3><h3 style=3D"margin: 0px; line-height:=
 125%;"><br></h3><p style=3D"margin: 0px; padding: 0px; line-height: 100%; =
mso-line-height-rule: at-least;"><span style=3D""><span style=3D"font-size:=
 14px;"><span style=3D"font-family: Arial, Helvetica, sans-serif;">L=E2=80=99=
article 5 du d=C3=A9cret n=C2=B02023-796 du 18 ao=C3=BBt 2023 rend obligato=
ire, depuis le 1er janvier 2024, l=E2=80=99inclusion d=E2=80=99un identifia=
nt fiscal sur les baux d=E2=80=99habitation.</span></span></span></p></div>=
 <![endif]--> <!--[if !mso]> <!----><div style=3D"font-family:Verdana,Arial=
,sans-serif;font-size:14px;color:#000;background-color:transparent;margin:1=
0px"><p style=3D"margin:0;padding:0;line-height:20px;mso-line-height-rule:a=
t-least"><span style=3D"font-family:Arial,Helvetica,sans-serif"><span style=
=3D"color:#25baa7"><span style=3D"font-size:12px"><strong>#FISCALIT=C3=89</=
strong></span></span></span></p><h3 style=3D"margin:0"><span style=3D"font-=
family:Arial,Helvetica,sans-serif">L=E2=80=99identifiant fiscal : nouvelle =
mention obligatoire sur les baux d=E2=80=99habitation</span></h3><h3 style=3D=
"margin:0"><br></h3><p style=3D"margin:0;padding:0;line-height:20px;mso-lin=
e-height-rule:at-least"><span style=3D"line-height:1"><span style=3D"font-s=
ize:14px;line-height:1"><span style=3D"font-family:Arial,Helvetica,sans-ser=
if;line-height:1">L=E2=80=99article 5 du d=C3=A9cret n=C2=B02023-796 du 18 =
ao=C3=BBt 2023 rend obligatoire, depuis le 1er janvier 2024, l=E2=80=99incl=
usion d=E2=80=99un identifiant fiscal sur les baux d=E2=80=99habitation.</s=
pan></span></span></p></div><!--[endif]----><!--[if gte mso 9]> <table alig=
n=3D"center"  style=3D"border-collapse: collapse;border-spacing: 0px;paddin=
g: 0px; margin: 0px;" cellpadding=3D"0" cellspacing=3D"0" border=3D"0" >
<tr><style> .buttonWrapper a {border-style: none !important;} .buttonWrappe=
r {padding: 0px !important; margin: 0px !important;} .buttonClass {mso-hide=
: none !important;}</style>
<td valign=3D"top" align=3D"center" width=3D"345.4"> <![endif]--><div align=
=3D"right" style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;col=
or:#000;background-color:transparent;margin-top:10px;margin-right:10px;marg=
in-left:0;text-align:right" class=3D"buttonWrapper"><!--[if gte mso 9]> <ta=
ble  cellpadding=3D"0" cellspacing=3D"0" border=3D"0" style=3D"border-colla=
pse: collapse;border-spacing: 0px;font-size: 0; line-height: 0;">
<tr style=3D"padding: 0px;mso-line-height-rule: exactly;line-height: 1px;" =
height=3D"10"><td>&nbsp;</td></tr><tr>
<td>
<table  border=3D"0" cellpadding=3D"0" cellspacing=3D"0" align=3D"" style=3D=
" color: rgb(0, 0, 0); border-collapse: collapse;border-spacing: 0px;">
<tbody>
<tr>
<td align=3D"center" valign=3D"center"  style=3D"height: 15px; vertical-ali=
gn: middle; align-content: center; text-align: center; color: rgb(0, 0, 0);=
 font-family: Arial, Verdana, sans-serif"><v:roundrect style=3D"height:35px=
;v-text-anchor:middle; width:107px;" arcsize=3D"11%" stroke=3D"false" fillc=
olor=3D"rgb(209, 223, 94)" >
<w:anchorlock/></v:roundrect>
<v:shapetype id=3D"mytype"
coordorigin=3D"0 0" coordsize=3D"200 200">
<v:path v=3D"m 0,0 l 0,200, 200,200, 200,0 x e"></v:path>
</v:shapetype>
<v:shape xmlns:v=3D"urn:schemas-microsoft-com:vml" type=3D"#mytype" href=3D=
"https://1e4b57179d9c4d1098985f656b3335ed.svc.dynamics.com/t/t/R2JsvrKNHSxR=
ZKixhRK0ShIMnTSUPobjmduDncxSJKox/eXTzliu8Jnfc5HMkHNm7zIVDUpwhDb7RUt7vHrMUbT=
gx"  data-msdyn-tracking-id=3D"2dc8b17fffa681701442265960" fill=3D"false" s=
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px;height:35px;width:107px;v-text-anchor:middle;">
<v:textbox inset=3D"0,0,0,0"><center style=3D"font-family: Arial, Verdana, =
sans-serif;font-size: 12px; color: rgb(0, 0, 0); font-weight: bold;">
Lire la suite
</center></v:textbox></v:shape></td></tr></tbody></table></td><td style=3D"=
height: 1px; width:10px;" width=3D"10"></td>
</tr></table> <![endif]--> <!--[if !mso]> <!----><a class=3D"buttonClass" h=
ref=3D"https://1e4b57179d9c4d1098985f656b3335ed.svc.dynamics.com/t/t/R2Jsvr=
KNHSxRZKixhRK0ShIMnTSUPobjmduDncxSJKox/eXTzliu8Jnfc5HMkHNm7zIVDUpwhDb7RUt7v=
HrMUbTgx" style=3D"text-align:center;margin-right:0;margin-left:auto;displa=
y:inline-block;text-decoration:none;background-color:#d1df5e;border-radius:=
4px;color:#000;width:fit-content;height:auto;padding:10px 20px;max-width:10=
0%;line-height:normal;border-color:#fff;border-width:0;font-size:12px;font-=
weight:700;vertical-align:middle;box-sizing:border-box;mso-hide:none!import=
ant" data-msdyn-tracking-id=3D"2dc8b17fffa681701442265960">
<span style=3D"font-family:Arial,Verdana,sans-serif;min-width:1px;text-deco=
ration:none;display:inline-block">Lire la suite</span>
</a><!--[endif]----></div><!--[if gte mso 9]> </td></tr></table> <![endif]-=
-></td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<!--[if gte mso 9]> <tr><td  style=3D"font-size: 0px; line-height:0px;mso-l=
ine-height-rule: exactly; display: none !important; mso-hide:all;background=
-color: rgb(255, 255, 255);"><p style=3D"font-size: 0px;height:0px; margin:=
 0px; padding:0;line-height: 0px; mso-line-height-rule: exactly; background=
-color: transparent;"><br/></p></td></tr> <![endif]--></tbody>
</table></div><div class=3D"emptyContainer columns-equal-class wrap-section=
" style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#000;b=
ackground-color:#fff"><!--[if gte mso 9]> </div><div style=3D"background-co=
lor: transparent; border:none;"> <![endif]--><table class=3D"outer" align=3D=
"center" cellpadding=3D"0" cellspacing=3D"0" style=3D"" role=3D"presentatio=
n">
<tbody>
<!--[if gte mso 9]> <tr style=3D"padding: 0px;mso-line-height-rule: exactly=
;line-height: 1px; background-color: rgb(255, 255, 255);" height=3D"0"><td>=
&nbsp;</td></tr> <![endif]--><tr>
<td style=3D"padding-right:10px;padding-left:10px;background-color:#fff;pad=
ding-top:10px">
<table style=3D"width:100%;border-collapse:collapse" class=3D"containerWrap=
per tbContainer multi" cellpadding=3D"0" cellspacing=3D"0" role=3D"presenta=
tion">
<tbody>
<tr>
<td class=3D"columnContainer" style=3D"vertical-align:top;min-width:5px;wid=
th:214.6px">
<table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentat=
ion">
<tbody>
<tr>
<td class=3D"columnContainer inner" style=3D"min-width:5px;padding:10px;ver=
tical-align:top;word-wrap:break-word;word-break:break-word">
<div style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#00=
0;background-color:transparent"><div align=3D"Center" class=3D"imageWrapper=
" style=3D"font-family:Verdana,Arial,sans-serif; font-size:14px; color:#000=
; background-color:transparent;"><!--[if gte mso 9]> <img src=3D"https://as=
sets-eur.mkt.dynamics.com/cbd09018-9531-42cd-97b0-845477c4e843/digitalasset=
s/images/33f33db0-efd6-ee11-904d-000d3aad60ea?ts=3D638448003549317761" styl=
e=3D"max-height: 100%; max-width: 100%; box-sizing: border-box; display: bl=
ock;" width=3D"194.6" height=3D"129"> <![endif]--> <!--[if !mso]> <!----><i=
mg src=3D"https://assets-eur.mkt.dynamics.com/cbd09018-9531-42cd-97b0-84547=
7c4e843/digitalassets/images/33f33db0-efd6-ee11-904d-000d3aad60ea?ts=3D6384=
48003549317761" style=3D"max-height:100%;max-width:100%;box-sizing:border-b=
ox;display:block"><!--[endif]----></div></div></td>
</tr>
</tbody>
</table>
</td>
<td class=3D"columnContainer" style=3D"vertical-align:top;min-width:5px;wid=
th:365.4px">
<table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentat=
ion">
<tbody>
<tr>
<td class=3D"columnContainer inner" style=3D"min-width:5px;padding:10px;ver=
tical-align:top;word-wrap:break-word;word-break:break-word">
<!--[if gte mso 9]> <div style=3D"font-family: Verdana,
Arial,
sans-serif; font-size: 14px; color: #000; background-color: transparent; ma=
rgin: 10px;"><p style=3D"margin: 0px; padding: 0px; line-height: 20px; mso-=
line-height-rule: at-least;"><span style=3D"font-family:Arial,Helvetica,san=
s-serif;"><span style=3D"color:#25baa7;"><span style=3D"font-size:12px;"><s=
trong>#RSE</strong></span></span></span></p><h3 style=3D"margin: 0px; line-=
height: 125%;"><span style=3D"font-family:Arial,Helvetica,sans-serif;">Prim=
e de transport et forfait mobilit=C3=A9s durables : maintien d=E2=80=99une =
fiscalit=C3=A9 all=C3=A9g=C3=A9e</span></h3><h3 style=3D"margin: 0px; text-=
align: justify; line-height: 125%;"><br></h3><p style=3D"margin: 0px; paddi=
ng: 0px; line-height: 100%; mso-line-height-rule: at-least; text-align: jus=
tify;"><span style=3D""><span style=3D"font-size: 14px;"><span style=3D"fon=
t-family: Arial, Helvetica, sans-serif;">Introduits pour encourager une mob=
ilit=C3=A9 plus durable et respectueuse de l=E2=80=99environnement, le forf=
ait mobilit=C3=A9s durables (FMD) et la prime de transport ont b=C3=A9n=C3=A9=
fici=C3=A9, en 2022, d=E2=80=99un assouplissement de leur r=C3=A9gime fisca=
l et social ; des mesures reconduites en 2024.</span></span></span></p></di=
v> <![endif]--> <!--[if !mso]> <!----><div style=3D"font-family:Verdana,Ari=
al,sans-serif;font-size:14px;color:#000;background-color:transparent;margin=
:10px"><p style=3D"margin:0;padding:0;line-height:20px;mso-line-height-rule=
:at-least"><span style=3D"font-family:Arial,Helvetica,sans-serif"><span sty=
le=3D"color:#25baa7"><span style=3D"font-size:12px"><strong>#RSE</strong></=
span></span></span></p><h3 style=3D"margin:0"><span style=3D"font-family:Ar=
ial,Helvetica,sans-serif">Prime de transport et forfait mobilit=C3=A9s dura=
bles : maintien d=E2=80=99une fiscalit=C3=A9 all=C3=A9g=C3=A9e</span></h3><=
h3 style=3D"margin:0;text-align:justify"><br></h3><p style=3D"margin:0;padd=
ing:0;line-height:20px;mso-line-height-rule:at-least;text-align:justify"><s=
pan style=3D"line-height:1"><span style=3D"font-size:14px;line-height:1"><s=
pan style=3D"font-family:Arial,Helvetica,sans-serif;line-height:1">Introdui=
ts pour encourager une mobilit=C3=A9 plus durable et respectueuse de l=E2=80=
=99environnement, le forfait mobilit=C3=A9s durables (FMD) et la prime de t=
ransport ont b=C3=A9n=C3=A9fici=C3=A9, en 2022, d=E2=80=99un assouplissemen=
t de leur r=C3=A9gime fiscal et social ; des mesures reconduites en 2024.</=
span></span></span></p></div><!--[endif]----><!--[if gte mso 9]> <table ali=
gn=3D"center"  style=3D"border-collapse: collapse;border-spacing: 0px;paddi=
ng: 0px; margin: 0px;" cellpadding=3D"0" cellspacing=3D"0" border=3D"0" >
<tr><style> .buttonWrapper a {border-style: none !important;} .buttonWrappe=
r {padding: 0px !important; margin: 0px !important;} .buttonClass {mso-hide=
: none !important;}</style>
<td valign=3D"top" align=3D"center" width=3D"345.4"> <![endif]--><div align=
=3D"right" style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;col=
or:#000;background-color:transparent;margin-top:10px;margin-right:10px;marg=
in-left:0;text-align:right" class=3D"buttonWrapper"><!--[if gte mso 9]> <ta=
ble  cellpadding=3D"0" cellspacing=3D"0" border=3D"0" style=3D"border-colla=
pse: collapse;border-spacing: 0px;font-size: 0; line-height: 0;">
<tr style=3D"padding: 0px;mso-line-height-rule: exactly;line-height: 1px;" =
height=3D"10"><td>&nbsp;</td></tr><tr>
<td>
<table  border=3D"0" cellpadding=3D"0" cellspacing=3D"0" align=3D"" style=3D=
" color: rgb(0, 0, 0); border-collapse: collapse;border-spacing: 0px;">
<tbody>
<tr>
<td align=3D"center" valign=3D"center"  style=3D"height: 15px; vertical-ali=
gn: middle; align-content: center; text-align: center; color: rgb(0, 0, 0);=
 font-family: Arial, Verdana, sans-serif"><v:roundrect style=3D"height:35px=
;v-text-anchor:middle; width:107px;" arcsize=3D"11%" stroke=3D"false" fillc=
olor=3D"rgb(209, 223, 94)" >
<w:anchorlock/></v:roundrect>
<v:shapetype id=3D"mytype"
coordorigin=3D"0 0" coordsize=3D"200 200">
<v:path v=3D"m 0,0 l 0,200, 200,200, 200,0 x e"></v:path>
</v:shapetype>
<v:shape xmlns:v=3D"urn:schemas-microsoft-com:vml" type=3D"#mytype" href=3D=
"https://1e4b57179d9c4d1098985f656b3335ed.svc.dynamics.com/t/t/GDnFNf8XrGLn=
Z6pF9oFROR8oYtxohwwjQdL8PQk8th0x/eXTzliu8Jnfc5HMkHNm7zIVDUpwhDb7RUt7vHrMUbT=
gx"  data-msdyn-tracking-id=3D"b5a14bd211c881701358901401" fill=3D"false" s=
troke=3D"false" style=3D"position: absolute; top: 0px; left: 0px;padding: 0=
px;height:35px;width:107px;v-text-anchor:middle;">
<v:textbox inset=3D"0,0,0,0"><center style=3D"font-family: Arial, Verdana, =
sans-serif;font-size: 12px; color: rgb(0, 0, 0); font-weight: bold;">
Lire la suite
</center></v:textbox></v:shape></td></tr></tbody></table></td><td style=3D"=
height: 1px; width:10px;" width=3D"10"></td>
</tr></table> <![endif]--> <!--[if !mso]> <!----><a class=3D"buttonClass" h=
ref=3D"https://1e4b57179d9c4d1098985f656b3335ed.svc.dynamics.com/t/t/GDnFNf=
8XrGLnZ6pF9oFROR8oYtxohwwjQdL8PQk8th0x/eXTzliu8Jnfc5HMkHNm7zIVDUpwhDb7RUt7v=
HrMUbTgx" style=3D"text-align:center;margin-right:0;margin-left:auto;displa=
y:inline-block;text-decoration:none;background-color:#d1df5e;border-radius:=
4px;color:#000;width:fit-content;height:auto;padding:10px 20px;max-width:10=
0%;line-height:normal;border-color:#fff;border-width:0;font-size:12px;font-=
weight:700;vertical-align:middle;box-sizing:border-box;mso-hide:none!import=
ant" data-msdyn-tracking-id=3D"b5a14bd211c881701358901401">
<span style=3D"font-family:Arial,Verdana,sans-serif;min-width:1px;text-deco=
ration:none;display:inline-block">Lire la suite</span>
</a><!--[endif]----></div><!--[if gte mso 9]> </td></tr></table> <![endif]-=
-></td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<!--[if gte mso 9]> <tr><td  style=3D"font-size: 0px; line-height:0px;mso-l=
ine-height-rule: exactly; display: none !important; mso-hide:all;background=
-color: rgb(255, 255, 255);"><p style=3D"font-size: 0px;height:0px; margin:=
 0px; padding:0;line-height: 0px; mso-line-height-rule: exactly; background=
-color: transparent;"><br/></p></td></tr> <![endif]--></tbody>
</table></div><div class=3D"emptyContainer columns-equal-class wrap-section=
" style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#000;b=
ackground-color:#fff"><!--[if gte mso 9]> </div><div style=3D"background-co=
lor: transparent; border:none;"> <![endif]--><table class=3D"outer" align=3D=
"center" cellpadding=3D"0" cellspacing=3D"0" style=3D"" role=3D"presentatio=
n">
<tbody>
<!--[if gte mso 9]> <tr><td  style=3D"font-size: 0px; line-height:0px;mso-l=
ine-height-rule: exactly; display: none !important; mso-hide:all;background=
-color: rgb(255, 255, 255);"><p style=3D"font-size: 0px;height:0px; margin:=
 0px; padding:0;line-height: 0px; mso-line-height-rule: exactly; background=
-color: transparent;"><br/></p></td></tr> <![endif]--><tr>
<td style=3D"padding-right:10px;padding-left:10px;background-color:#fff">
<table style=3D"width:100%;border-collapse:collapse" class=3D"containerWrap=
per tbContainer multi" cellpadding=3D"0" cellspacing=3D"0" role=3D"presenta=
tion">
<tbody>
<tr>
<td class=3D"columnContainer" style=3D"vertical-align:top;min-width:5px;wid=
th:214.6px">
<table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentat=
ion">
<tbody>
<tr>
<td class=3D"columnContainer inner" style=3D"min-width:5px;padding:10px;ver=
tical-align:top;word-wrap:break-word;word-break:break-word">
<div style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#00=
0;background-color:transparent;margin-bottom:10px;margin-top:10px"><div ali=
gn=3D"Center" class=3D"imageWrapper" style=3D"font-family:Verdana,Arial,san=
s-serif; font-size:14px; color:#000; background-color:transparent;"><!--[if=
 gte mso 9]> <img src=3D"https://assets-eur.mkt.dynamics.com/cbd09018-9531-=
42cd-97b0-845477c4e843/digitalassets/images/d361eaa4-f0d6-ee11-904d-000d3aa=
d60ea?ts=3D638448007638947444" style=3D"max-height: 100%; max-width: 100%; =
box-sizing: border-box; display: block;" width=3D"194.6" height=3D"137"> <!=
[endif]--> <!--[if !mso]> <!----><img src=3D"https://assets-eur.mkt.dynamic=
s.com/cbd09018-9531-42cd-97b0-845477c4e843/digitalassets/images/d361eaa4-f0=
d6-ee11-904d-000d3aad60ea?ts=3D638448007638947444" style=3D"max-height:100%=
;max-width:100%;box-sizing:border-box;display:block"><!--[endif]----></div>=
</div></td>
</tr>
</tbody>
</table>
</td>
<td class=3D"columnContainer" style=3D"vertical-align:top;min-width:5px;wid=
th:365.4px">
<table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentat=
ion">
<tbody>
<tr>
<td class=3D"columnContainer inner" style=3D"min-width:5px;padding:10px;ver=
tical-align:top;word-wrap:break-word;word-break:break-word">
<!--[if gte mso 9]> <div style=3D"font-family: Verdana,
Arial,
sans-serif; font-size: 14px; color: #000; background-color: transparent; ma=
rgin: 10px;"><p style=3D"margin: 0px; padding: 0px; line-height: 20px; mso-=
line-height-rule: at-least;"><span style=3D"font-family:Arial,Helvetica,san=
s-serif;"><span style=3D"color:#25baa7;"><span style=3D"font-size:12px;"><s=
trong>#FISCALIT=C3=89</strong></span></span></span></p><h3 style=3D"margin:=
 0px; line-height: 125%;"><span style=3D"font-family:Arial,Helvetica,sans-s=
erif;">Location meubl=C3=A9e : les changements en mati=C3=A8re de fiscalit=C3=
=A9</span></h3><p style=3D"margin: 0px; padding: 0px; line-height: 20px; ms=
o-line-height-rule: at-least;"><br></p><p style=3D"margin: 0px; padding: 0p=
x; line-height: 100%; mso-line-height-rule: at-least;"><span style=3D""><sp=
an style=3D"font-size: 14px;"><span style=3D"font-family: Arial, Helvetica,=
 sans-serif;">La loi de finances pour 2024 a act=C3=A9 d=E2=80=99importants=
 changements concernant la fiscalit=C3=A9 des revenus provenant de la locat=
ion meubl=C3=A9e ; des changements qui s=E2=80=99appliqueront, pour partie,=
 aux loyers per=C3=A7us en 2023, imposables en 2024.</span></span></span></=
p></div> <![endif]--> <!--[if !mso]> <!----><div style=3D"font-family:Verda=
na,Arial,sans-serif;font-size:14px;color:#000;background-color:transparent;=
margin:10px"><p style=3D"margin:0;padding:0;line-height:20px;mso-line-heigh=
t-rule:at-least"><span style=3D"font-family:Arial,Helvetica,sans-serif"><sp=
an style=3D"color:#25baa7"><span style=3D"font-size:12px"><strong>#FISCALIT=
=C3=89</strong></span></span></span></p><h3 style=3D"margin:0"><span style=3D=
"font-family:Arial,Helvetica,sans-serif">Location meubl=C3=A9e : les change=
ments en mati=C3=A8re de fiscalit=C3=A9</span></h3><p style=3D"margin:0;pad=
ding:0;line-height:20px;mso-line-height-rule:at-least"><br></p><p style=3D"=
margin:0;padding:0;line-height:20px;mso-line-height-rule:at-least"><span st=
yle=3D"line-height:1"><span style=3D"font-size:14px;line-height:1"><span st=
yle=3D"font-family:Arial,Helvetica,sans-serif;line-height:1">La loi de fina=
nces pour 2024 a act=C3=A9 d=E2=80=99importants changements concernant la f=
iscalit=C3=A9 des revenus provenant de la location meubl=C3=A9e ; des chang=
ements qui s=E2=80=99appliqueront, pour partie, aux loyers per=C3=A7us en 2=
023, imposables en 2024.</span></span></span></p></div><!--[endif]----><!--=
[if gte mso 9]> <table align=3D"center"  style=3D"border-collapse: collapse=
;border-spacing: 0px;padding: 0px; margin: 0px;" cellpadding=3D"0" cellspac=
ing=3D"0" border=3D"0" >
<tr><style> .buttonWrapper a {border-style: none !important;} .buttonWrappe=
r {padding: 0px !important; margin: 0px !important;} .buttonClass {mso-hide=
: none !important;}</style>
<td valign=3D"top" align=3D"center" width=3D"345.4"> <![endif]--><div align=
=3D"right" style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;col=
or:#000;background-color:transparent;margin-top:10px;margin-right:10px;marg=
in-left:0;text-align:right" class=3D"buttonWrapper"><!--[if gte mso 9]> <ta=
ble  cellpadding=3D"0" cellspacing=3D"0" border=3D"0" style=3D"border-colla=
pse: collapse;border-spacing: 0px;font-size: 0; line-height: 0;">
<tr style=3D"padding: 0px;mso-line-height-rule: exactly;line-height: 1px;" =
height=3D"10"><td>&nbsp;</td></tr><tr>
<td>
<table  border=3D"0" cellpadding=3D"0" cellspacing=3D"0" align=3D"" style=3D=
" color: rgb(0, 0, 0); border-collapse: collapse;border-spacing: 0px;">
<tbody>
<tr>
<td align=3D"center" valign=3D"center"  style=3D"height: 15px; vertical-ali=
gn: middle; align-content: center; text-align: center; color: rgb(0, 0, 0);=
 font-family: Arial, Verdana, sans-serif"><v:roundrect style=3D"height:35px=
;v-text-anchor:middle; width:107px;" arcsize=3D"11%" stroke=3D"false" fillc=
olor=3D"rgb(209, 223, 94)" >
<w:anchorlock/></v:roundrect>
<v:shapetype id=3D"mytype"
coordorigin=3D"0 0" coordsize=3D"200 200">
<v:path v=3D"m 0,0 l 0,200, 200,200, 200,0 x e"></v:path>
</v:shapetype>
<v:shape xmlns:v=3D"urn:schemas-microsoft-com:vml" type=3D"#mytype" href=3D=
"https://1e4b57179d9c4d1098985f656b3335ed.svc.dynamics.com/t/t/qbqCCAnNs1Df=
MpHtHR8bvaS2imZU3y5K95sX2n7MKm0x/eXTzliu8Jnfc5HMkHNm7zIVDUpwhDb7RUt7vHrMUbT=
gx"  data-msdyn-tracking-id=3D"8072afa66733d1701164134319" fill=3D"false" s=
troke=3D"false" style=3D"position: absolute; top: 0px; left: 0px;padding: 0=
px;height:35px;width:107px;v-text-anchor:middle;">
<v:textbox inset=3D"0,0,0,0"><center style=3D"font-family: Arial, Verdana, =
sans-serif;font-size: 12px; color: rgb(0, 0, 0); font-weight: bold;">
Lire la suite
</center></v:textbox></v:shape></td></tr></tbody></table></td><td style=3D"=
height: 1px; width:10px;" width=3D"10"></td>
</tr></table> <![endif]--> <!--[if !mso]> <!----><a class=3D"buttonClass" h=
ref=3D"https://1e4b57179d9c4d1098985f656b3335ed.svc.dynamics.com/t/t/qbqCCA=
nNs1DfMpHtHR8bvaS2imZU3y5K95sX2n7MKm0x/eXTzliu8Jnfc5HMkHNm7zIVDUpwhDb7RUt7v=
HrMUbTgx" style=3D"text-align:center;margin-right:0;margin-left:auto;displa=
y:inline-block;text-decoration:none;background-color:#d1df5e;border-radius:=
4px;color:#000;width:fit-content;height:auto;padding:10px 20px;max-width:10=
0%;line-height:normal;border-color:#fff;border-width:0;font-size:12px;font-=
weight:700;vertical-align:middle;box-sizing:border-box;mso-hide:none!import=
ant" data-msdyn-tracking-id=3D"8072afa66733d1701164134319">
<span style=3D"font-family:Arial,Verdana,sans-serif;min-width:1px;text-deco=
ration:none;display:inline-block">Lire la suite</span>
</a><!--[endif]----></div><!--[if gte mso 9]> </td></tr></table> <![endif]-=
-></td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<!--[if gte mso 9]> <tr><td  style=3D"font-size: 0px; line-height:0px;mso-l=
ine-height-rule: exactly; display: none !important; mso-hide:all;background=
-color: rgb(255, 255, 255);"><p style=3D"font-size: 0px;height:0px; margin:=
 0px; padding:0;line-height: 0px; mso-line-height-rule: exactly; background=
-color: transparent;"><br/></p></td></tr> <![endif]--></tbody>
</table></div><div class=3D"emptyContainer columns-equal-class wrap-section=
" style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#000;b=
ackground-color:#fff"><!--[if gte mso 9]> </div><div style=3D"background-co=
lor: transparent; border:none;"> <![endif]--><table class=3D"outer" align=3D=
"center" cellpadding=3D"0" cellspacing=3D"0" style=3D"" role=3D"presentatio=
n">
<tbody>
<!--[if gte mso 9]> <tr><td  style=3D"font-size: 0px; line-height:0px;mso-l=
ine-height-rule: exactly; display: none !important; mso-hide:all;background=
-color: rgb(255, 255, 255);"><p style=3D"font-size: 0px;height:0px; margin:=
 0px; padding:0;line-height: 0px; mso-line-height-rule: exactly; background=
-color: transparent;"><br/></p></td></tr> <![endif]--><tr>
<td style=3D"padding-right:10px;padding-left:10px;background-color:#fff">
<table style=3D"width:100%;border-collapse:collapse" class=3D"containerWrap=
per tbContainer" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentation">
<tbody>
<tr>
<td class=3D"columnContainer" style=3D"vertical-align:top;min-width:5px;wid=
th:580px">
<table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentat=
ion">
<tbody>
<tr>
<td class=3D"inner" style=3D"min-width:5px;padding:10px;vertical-align:top;=
word-wrap:break-word;word-break:break-word">
<div style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#00=
0;background-color:transparent;margin:10px"><p style=3D"margin:0;padding:0;=
line-height:20px;mso-line-height-rule:at-least;text-align:right"><u><span s=
tyle=3D"font-family:Arial,Helvetica,sans-serif"><a href=3D"https://1e4b5717=
9d9c4d1098985f656b3335ed.svc.dynamics.com/t/t/QzN7bowxhV1M9kiLHNx5sBwyEqh24=
Z3J296xckcPNlQx/eXTzliu8Jnfc5HMkHNm7zIVDUpwhDb7RUt7vHrMUbTgx" data-msdyn-tr=
acking-id=3D"81dfbc74fc7ef1701105923366" style=3D"text-decoration:underline=
"><span style=3D"color:#000"><u><span style=3D"font-family:Arial,Helvetica,=
sans-serif">Retrouvez toutes les derni=C3=A8res actualit=C3=A9s</span></u><=
/span></a></span></u></p></div></td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<!--[if gte mso 9]> <tr><td  style=3D"font-size: 0px; line-height:0px;mso-l=
ine-height-rule: exactly; display: none !important; mso-hide:all;background=
-color: rgb(255, 255, 255);"><p style=3D"font-size: 0px;height:0px; margin:=
 0px; padding:0;line-height: 0px; mso-line-height-rule: exactly; background=
-color: transparent;"><br/></p></td></tr> <![endif]--></tbody>
</table></div><div class=3D"emptyContainer columns-equal-class wrap-section=
" style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#000;b=
ackground-color:#fff"><!--[if gte mso 9]> </div><div style=3D"background-co=
lor: transparent; border:none;"> <![endif]--><table class=3D"outer" align=3D=
"center" cellpadding=3D"0" cellspacing=3D"0" style=3D"" role=3D"presentatio=
n">
<tbody>
<!--[if gte mso 9]> <tr><td  style=3D"font-size: 0px; line-height:0px;mso-l=
ine-height-rule: exactly; display: none !important; mso-hide:all;background=
-color: rgb(255, 255, 255);"><p style=3D"font-size: 0px;height:0px; margin:=
 0px; padding:0;line-height: 0px; mso-line-height-rule: exactly; background=
-color: transparent;"><br/></p></td></tr> <![endif]--><tr>
<td style=3D"padding-right:10px;padding-left:10px;background-color:#fff">
<table style=3D"width:100%;border-collapse:collapse" class=3D"containerWrap=
per tbContainer" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentation">
<tbody>
<tr>
<td class=3D"columnContainer" style=3D"vertical-align:top;min-width:5px;wid=
th:580px">
<table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentat=
ion">
<tbody>
<tr>
<td class=3D"inner" style=3D"min-width:5px;padding:10px;vertical-align:top;=
word-wrap:break-word;word-break:break-word">
<div style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#00=
0;background-color:transparent;margin:10px"><p style=3D"margin:0;padding:0;=
line-height:20px;mso-line-height-rule:at-least"><font face=3D"Arial, Helvet=
ica, sans-serif"><span style=3D"font-size:18px"><b>Regards d'experts</b></s=
pan></font></p></div><!--[if gte mso 9]> <table style=3D"border-collapse: c=
ollapse;border-spacing: 0px;padding: 0px; " cellpadding=3D"0" cellspacing=3D=
"0" border=3D"0">
<tr><style> .dividerDivWrapper {margin: 0px !important; } .dividerInnerWrap=
per {padding-top: 10px !important; padding-bottom: 0px !important;} </style=
>
<td  width=3D"560" class=3D"dividerInnerWrapper" valign=3D"top" style=3D"wi=
dth: 560px; padding-left:  10px; padding-right: 10px;padding-top:  0px; pad=
ding-bottom: 0px;"> <![endif]--><div style=3D"font-family:Verdana,Arial,san=
s-serif;font-size:14px;color:#000;background-color:transparent;margin-top:1=
0px;margin-right:10px;margin-left:10px" class=3D"dividerDivWrapper"><div cl=
ass=3D"dividerWrapper" align=3D"center" style=3D"font-family:Verdana,Arial,=
sans-serif;font-size:14px;color:#000;background-color:transparent"><table s=
tyle=3D"padding:0;margin:0;width:100%;border-collapse:collapse" cellpadding=
=3D"0" cellspacing=3D"0"><tbody><tr style=3D"padding:0"><th style=3D"margin=
:0;padding:0;vertical-align:top;border-top:2px solid #000"><p style=3D"mso-=
line-height-rule:at-least;margin:0;padding:0;line-height:0;width:100%"><spa=
n><!--[if gte mso 9]><br/><![endif]-->&nbsp;</span></p></th></tr></tbody></=
table></div></div><!--[if gte mso 9]> </td></tr></table> <![endif]--></td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<!--[if gte mso 9]> <tr><td  style=3D"font-size: 0px; line-height:0px;mso-l=
ine-height-rule: exactly; display: none !important; mso-hide:all;background=
-color: rgb(255, 255, 255);"><p style=3D"font-size: 0px;height:0px; margin:=
 0px; padding:0;line-height: 0px; mso-line-height-rule: exactly; background=
-color: transparent;"><br/></p></td></tr> <![endif]--></tbody>
</table></div><div class=3D"emptyContainer columns-equal-class wrap-section=
" style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#000;b=
ackground-color:#fff"><!--[if gte mso 9]> </div><div style=3D"background-co=
lor: transparent; border:none;"> <![endif]--><table class=3D"outer" align=3D=
"center" cellpadding=3D"0" cellspacing=3D"0" style=3D"" role=3D"presentatio=
n">
<tbody>
<!--[if gte mso 9]> <tr><td  style=3D"font-size: 0px; line-height:0px;mso-l=
ine-height-rule: exactly; display: none !important; mso-hide:all;background=
-color: rgb(255, 255, 255);"><p style=3D"font-size: 0px;height:0px; margin:=
 0px; padding:0;line-height: 0px; mso-line-height-rule: exactly; background=
-color: transparent;"><br/></p></td></tr> <![endif]--><tr>
<td style=3D"padding-right:10px;padding-bottom:10px;padding-left:10px;backg=
round-color:#fff">
<table style=3D"width:100%;border-collapse:collapse" class=3D"containerWrap=
per tbContainer multi" cellpadding=3D"0" cellspacing=3D"0" role=3D"presenta=
tion">
<tbody>
<tr>
<td class=3D"columnContainer" style=3D"vertical-align:top;min-width:5px;wid=
th:290px">
<table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentat=
ion">
<tbody>
<tr>
<td class=3D"columnContainer inner" style=3D"min-width:5px;padding:10px;ver=
tical-align:top;word-wrap:break-word;word-break:break-word">
<div style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#00=
0;background-color:transparent;margin:10px"><div align=3D"Center" class=3D"=
imageWrapper" style=3D"font-family:Verdana,Arial,sans-serif; font-size:14px=
; color:#000; background-color:transparent;"><!--[if gte mso 9]> <img src=3D=
"https://assets-eur.mkt.dynamics.com/cbd09018-9531-42cd-97b0-845477c4e843/d=
igitalassets/images/c6d27e1d-f2d6-ee11-904d-000d3aad60ea?ts=3D6384480139276=
89727" style=3D"max-height: 100%; max-width: 100%; box-sizing: border-box; =
display: block;" width=3D"250" height=3D"166"> <![endif]--> <!--[if !mso]> =
<!----><img src=3D"https://assets-eur.mkt.dynamics.com/cbd09018-9531-42cd-9=
7b0-845477c4e843/digitalassets/images/c6d27e1d-f2d6-ee11-904d-000d3aad60ea?=
ts=3D638448013927689727" style=3D"max-height:100%;max-width:100%;box-sizing=
:border-box;display:block"><!--[endif]----></div></div><!--[if gte mso 9]> =
<div style=3D"font-family: Verdana,
Arial,
sans-serif; font-size: 14px; color: #000; background-color: transparent; ma=
rgin: 10px;"><h3 style=3D"margin: 0px; line-height: 125%;"><span style=3D"f=
ont-family:Arial,Helvetica,sans-serif;">Trois nouveaux secteurs concern=C3=A9=
s par la sortie progressive de la DFS</span></h3><h3 style=3D"margin: 0px; =
line-height: 125%;"><br></h3><p style=3D"margin: 0px; padding: 0px; line-he=
ight: 100%; mso-line-height-rule: at-least;"><span style=3D""><span style=3D=
"font-size: 14px;"><span style=3D"font-family: Arial, Helvetica, sans-serif=
;">Depuis le 1er janvier 2024, les repr=C3=A9sentants de commerce (VRP), le=
s casinos et cercles de jeux, et les intermittents du spectacle vivant et e=
nregistr=C3=A9 entrent dans le process de d=C3=A9gressivit=C3=A9 de la d=C3=
=A9duction forfaitaire sp=C3=A9cifique (DFS).</span></span></span></p></div=
> <![endif]--> <!--[if !mso]> <!----><div style=3D"font-family:Verdana,Aria=
l,sans-serif;font-size:14px;color:#000;background-color:transparent;margin:=
10px"><h3 style=3D"margin:0"><span style=3D"font-family:Arial,Helvetica,san=
s-serif">Trois nouveaux secteurs concern=C3=A9s par la sortie progressive d=
e la DFS</span></h3><h3 style=3D"margin:0"><br></h3><p style=3D"margin:0;pa=
dding:0;line-height:20px;mso-line-height-rule:at-least"><span style=3D"line=
-height:1"><span style=3D"font-size:14px;line-height:1"><span style=3D"font=
-family:Arial,Helvetica,sans-serif;line-height:1">Depuis le 1er janvier 202=
4, les repr=C3=A9sentants de commerce (VRP), les casinos et cercles de jeux=
, et les intermittents du spectacle vivant et enregistr=C3=A9 entrent dans =
le process de d=C3=A9gressivit=C3=A9 de la d=C3=A9duction forfaitaire sp=C3=
=A9cifique (DFS).</span></span></span></p></div><!--[endif]----><!--[if gte=
 mso 9]> <table align=3D"center"  style=3D"border-collapse: collapse;border=
-spacing: 0px;padding: 0px; margin: 0px;" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0" >
<tr><style> .buttonWrapper a {border-style: none !important;} .buttonWrappe=
r {padding: 0px !important; margin: 0px !important;} .buttonClass {mso-hide=
: none !important;}</style>
<td valign=3D"top" align=3D"center" width=3D"270"> <![endif]--><div align=3D=
"left" style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#=
000;background-color:transparent;margin:14px 0 10px 10px;text-align:left" c=
lass=3D"buttonWrapper"><!--[if gte mso 9]> <table  cellpadding=3D"0" cellsp=
acing=3D"0" border=3D"0" style=3D"border-collapse: collapse;border-spacing:=
 0px;font-size: 0; line-height: 0;">
<tr style=3D"padding: 0px;mso-line-height-rule: exactly;line-height: 1px;" =
height=3D"14"><td>&nbsp;</td></tr><tr>
<td style=3D"height: 1px; width:10px;" width=3D"10"></td><td>
<table  border=3D"0" cellpadding=3D"0" cellspacing=3D"0" align=3D"" style=3D=
" color: rgb(0, 0, 0); border-collapse: collapse;border-spacing: 0px;">
<tbody>
<tr>
<td align=3D"center" valign=3D"center"  style=3D"height: 15px; vertical-ali=
gn: middle; align-content: center; text-align: center; color: rgb(0, 0, 0);=
 font-family: Arial, Verdana, sans-serif"><v:roundrect style=3D"height:35px=
;v-text-anchor:middle; width:107px;" arcsize=3D"11%" stroke=3D"false" fillc=
olor=3D"rgb(209, 223, 94)" >
<w:anchorlock/></v:roundrect>
<v:shapetype id=3D"mytype"
coordorigin=3D"0 0" coordsize=3D"200 200">
<v:path v=3D"m 0,0 l 0,200, 200,200, 200,0 x e"></v:path>
</v:shapetype>
<v:shape xmlns:v=3D"urn:schemas-microsoft-com:vml" type=3D"#mytype" href=3D=
"https://1e4b57179d9c4d1098985f656b3335ed.svc.dynamics.com/t/t/T3dElPm980L2=
xFgMPZ5ICvIXJNxw9b5k0xe5O5hJPWMx/eXTzliu8Jnfc5HMkHNm7zIVDUpwhDb7RUt7vHrMUbT=
gx"  data-msdyn-tracking-id=3D"ccd527675c7881701105757607" fill=3D"false" s=
troke=3D"false" style=3D"position: absolute; top: 0px; left: 0px;padding: 0=
px;height:35px;width:107px;v-text-anchor:middle;">
<v:textbox inset=3D"0,0,0,0"><center style=3D"font-family: Arial, Verdana, =
sans-serif;font-size: 12px; color: rgb(0, 0, 0); font-weight: bold;">
Lire la suite
</center></v:textbox></v:shape></td></tr></tbody></table></td>
</tr><tr style=3D"padding: 0px;" height=3D"10"/></table> <![endif]--> <!--[=
if !mso]> <!----><a class=3D"buttonClass" href=3D"https://1e4b57179d9c4d109=
8985f656b3335ed.svc.dynamics.com/t/t/T3dElPm980L2xFgMPZ5ICvIXJNxw9b5k0xe5O5=
hJPWMx/eXTzliu8Jnfc5HMkHNm7zIVDUpwhDb7RUt7vHrMUbTgx" style=3D"text-align:ce=
nter;margin-right:auto;margin-left:0;display:inline-block;text-decoration:n=
one;background-color:#d1df5e;border-radius:4px;color:#000;width:fit-content=
;height:auto;padding:10px 20px;max-width:100%;line-height:normal;border-col=
or:#fff;border-width:0;font-size:12px;font-weight:700;vertical-align:middle=
;box-sizing:border-box;mso-hide:none!important" data-msdyn-tracking-id=3D"c=
cd527675c7881701105757607">
<span style=3D"font-family:Arial,Verdana,sans-serif;min-width:1px;text-deco=
ration:none;display:inline-block">Lire la suite</span>
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-></td>
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</tbody>
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<td class=3D"columnContainer" style=3D"vertical-align:top;min-width:5px;wid=
th:290px">
<table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentat=
ion">
<tbody>
<tr>
<td class=3D"columnContainer inner" style=3D"min-width:5px;padding:10px;ver=
tical-align:top;word-wrap:break-word;word-break:break-word">
<div style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#00=
0;background-color:transparent;margin:10px"><div align=3D"Center" class=3D"=
imageWrapper" style=3D"font-family:Verdana,Arial,sans-serif; font-size:14px=
; color:#000; background-color:transparent;"><!--[if gte mso 9]> <img src=3D=
"https://assets-eur.mkt.dynamics.com/cbd09018-9531-42cd-97b0-845477c4e843/d=
igitalassets/images/1c572a54-f2d6-ee11-904d-000d3aad60ea?ts=3D6384480148366=
18349" style=3D"max-height: 100%; max-width: 100%; box-sizing: border-box; =
display: block;" width=3D"250" height=3D"154"> <![endif]--> <!--[if !mso]> =
<!----><img src=3D"https://assets-eur.mkt.dynamics.com/cbd09018-9531-42cd-9=
7b0-845477c4e843/digitalassets/images/1c572a54-f2d6-ee11-904d-000d3aad60ea?=
ts=3D638448014836618349" style=3D"max-height:100%;max-width:100%;box-sizing=
:border-box;display:block"><!--[endif]----></div></div><!--[if gte mso 9]> =
<div style=3D"font-family: Verdana,
Arial,
sans-serif; font-size: 14px; color: #000; background-color: transparent; ma=
rgin: 10px;"><h3 style=3D"margin: 0px; line-height: 125%;"><span style=3D"f=
ont-family:Arial,Helvetica,sans-serif;">L=E2=80=99organisation au travail p=
endant les JO</span></h3><h3 style=3D"margin: 0px; line-height: 125%;"><br>=
</h3><p style=3D"margin: 0px; padding: 0px; line-height: 100%; mso-line-hei=
ght-rule: at-least;"><span style=3D""><span style=3D"font-size: 14px;"><spa=
n style=3D"font-family: Arial, Helvetica, sans-serif;">Dans quelques semain=
es, la France accueillera les Jeux olympiques et paralympiques, mobilisant =
de nombreux salari=C3=A9s sur des p=C3=A9riodes continues, faisant obstacle=
 =C3=A0 la prise du repos hebdomadaire. Afin de faciliter l'organisation de=
 ces =C3=A9v=C3=A9nements, le d=C3=A9cret n=C2=B0 2023-1078 a cr=C3=A9=C3=A9=
 une d=C3=A9rogation temporaire =C3=A0 ce repos.</span></span></span></p></=
div> <![endif]--> <!--[if !mso]> <!----><div style=3D"font-family:Verdana,A=
rial,sans-serif;font-size:14px;color:#000;background-color:transparent;marg=
in:10px"><h3 style=3D"margin:0"><span style=3D"font-family:Arial,Helvetica,=
sans-serif">L=E2=80=99organisation au travail pendant les JO</span></h3><h3=
 style=3D"margin:0"><br></h3><p style=3D"margin:0;padding:0;line-height:20p=
x;mso-line-height-rule:at-least"><span style=3D"line-height:1"><span style=3D=
"font-size:14px;line-height:1"><span style=3D"font-family:Arial,Helvetica,s=
ans-serif;line-height:1">Dans quelques semaines, la France accueillera les =
Jeux olympiques et paralympiques, mobilisant de nombreux salari=C3=A9s sur =
des p=C3=A9riodes continues, faisant obstacle =C3=A0 la prise du repos hebd=
omadaire. Afin de faciliter l'organisation de ces =C3=A9v=C3=A9nements, le =
d=C3=A9cret n=C2=B0 2023-1078 a cr=C3=A9=C3=A9 une d=C3=A9rogation temporai=
re =C3=A0 ce repos.</span></span></span></p></div><!--[endif]----><!--[if g=
te mso 9]> <table align=3D"center"  style=3D"border-collapse: collapse;bord=
er-spacing: 0px;padding: 0px; margin: 0px;" cellpadding=3D"0" cellspacing=3D=
"0" border=3D"0" >
<tr><style> .buttonWrapper a {border-style: none !important;} .buttonWrappe=
r {padding: 0px !important; margin: 0px !important;} .buttonClass {mso-hide=
: none !important;}</style>
<td valign=3D"top" align=3D"center" width=3D"270"> <![endif]--><div align=3D=
"left" style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#=
000;background-color:transparent;margin:14px 0 10px 10px;text-align:left" c=
lass=3D"buttonWrapper"><!--[if gte mso 9]> <table  cellpadding=3D"0" cellsp=
acing=3D"0" border=3D"0" style=3D"border-collapse: collapse;border-spacing:=
 0px;font-size: 0; line-height: 0;">
<tr style=3D"padding: 0px;mso-line-height-rule: exactly;line-height: 1px;" =
height=3D"14"><td>&nbsp;</td></tr><tr>
<td style=3D"height: 1px; width:10px;" width=3D"10"></td><td>
<table  border=3D"0" cellpadding=3D"0" cellspacing=3D"0" align=3D"" style=3D=
" color: rgb(0, 0, 0); border-collapse: collapse;border-spacing: 0px;">
<tbody>
<tr>
<td align=3D"center" valign=3D"center"  style=3D"height: 15px; vertical-ali=
gn: middle; align-content: center; text-align: center; color: rgb(0, 0, 0);=
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<v:shape xmlns:v=3D"urn:schemas-microsoft-com:vml" type=3D"#mytype" href=3D=
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vQwdCZ7kKyRgymztRQKnESerQBMsXDMx/eXTzliu8Jnfc5HMkHNm7zIVDUpwhDb7RUt7vHrMUbT=
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px;height:35px;width:107px;v-text-anchor:middle;">
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Lire la suite
</center></v:textbox></v:shape></td></tr></tbody></table></td>
</tr><tr style=3D"padding: 0px;" height=3D"10"/></table> <![endif]--> <!--[=
if !mso]> <!----><a class=3D"buttonClass" href=3D"https://1e4b57179d9c4d109=
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MsXDMx/eXTzliu8Jnfc5HMkHNm7zIVDUpwhDb7RUt7vHrMUbTgx" style=3D"text-align:ce=
nter;margin-right:auto;margin-left:0;display:inline-block;text-decoration:n=
one;background-color:#d1df5e;border-radius:4px;color:#000;width:fit-content=
;height:auto;padding:10px 20px;max-width:100%;line-height:normal;border-col=
or:#fff;border-width:0;font-size:12px;font-weight:700;vertical-align:middle=
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ration:none;display:inline-block">Lire la suite</span>
</a><!--[endif]----></div><!--[if gte mso 9]> </td></tr></table> <![endif]-=
-></td>
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</tr>
</tbody>
</table>
</td>
</tr>
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;line-height: 1px; background-color: rgb(255, 255, 255);" height=3D"0"><td>=
&nbsp;</td></tr> <![endif]--></tbody>
</table></div><div class=3D"emptyContainer columns-equal-class wrap-section=
" style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#000;b=
ackground-color:#d1df5e"><!--[if gte mso 9]> </div><div style=3D"background=
-color: transparent; border:none;"> <![endif]--><table class=3D"outer" alig=
n=3D"center" cellpadding=3D"0" cellspacing=3D"0" style=3D"" role=3D"present=
ation">
<tbody>
<!--[if gte mso 9]> <tr style=3D"padding: 0px;mso-line-height-rule: exactly=
;line-height: 1px; background-color: rgb(209, 223, 94);" height=3D"0"><td>&=
nbsp;</td></tr> <![endif]--><tr>
<td style=3D"padding-top:10px;padding-right:10px;padding-left:10px;backgrou=
nd-color:#d1df5e">
<table style=3D"width:100%;border-collapse:collapse" class=3D"containerWrap=
per tbContainer" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentation">
<tbody>
<tr>
<td class=3D"columnContainer" style=3D"vertical-align:top;min-width:5px;wid=
th:580px">
<table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentat=
ion">
<tbody>
<tr>
<td class=3D"inner" style=3D"min-width:5px;padding-right:10px;padding-botto=
m:10px;padding-left:10px;vertical-align:top;word-wrap:break-word;word-break=
:break-word">
<div style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#00=
0;background-color:transparent;margin:10px"><p style=3D"margin:0;padding:0;=
line-height:20px;mso-line-height-rule:at-least"><font face=3D"Arial, Helvet=
ica, sans-serif"><span style=3D"font-size:18px"><b>Zoom sur...</b></span></=
font></p></div><!--[if gte mso 9]> <table style=3D"border-collapse: collaps=
e;border-spacing: 0px;padding: 0px; " cellpadding=3D"0" cellspacing=3D"0" b=
order=3D"0">
<tr><style> .dividerDivWrapper {margin: 0px !important; } .dividerInnerWrap=
per {padding-top: 10px !important; padding-bottom: 0px !important;} </style=
>
<td  width=3D"560" class=3D"dividerInnerWrapper" valign=3D"top" style=3D"wi=
dth: 560px; padding-left:  10px; padding-right: 10px;padding-top:  0px; pad=
ding-bottom: 0px;"> <![endif]--><div style=3D"font-family:Verdana,Arial,san=
s-serif;font-size:14px;color:#000;background-color:transparent;margin-top:1=
0px;margin-right:10px;margin-left:10px" class=3D"dividerDivWrapper"><div cl=
ass=3D"dividerWrapper" align=3D"center" style=3D"font-family:Verdana,Arial,=
sans-serif;font-size:14px;color:#000;background-color:transparent"><table s=
tyle=3D"padding:0;margin:0;width:100%;border-collapse:collapse" cellpadding=
=3D"0" cellspacing=3D"0"><tbody><tr style=3D"padding:0"><th style=3D"margin=
:0;padding:0;vertical-align:top;border-top:2px solid #000"><p style=3D"mso-=
line-height-rule:at-least;margin:0;padding:0;line-height:0;width:100%"><spa=
n><!--[if gte mso 9]><br/><![endif]-->&nbsp;</span></p></th></tr></tbody></=
table></div></div><!--[if gte mso 9]> </td></tr></table> <![endif]--></td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<!--[if gte mso 9]> <tr><td  style=3D"font-size: 0px; line-height:0px;mso-l=
ine-height-rule: exactly; display: none !important; mso-hide:all;background=
-color: rgb(209, 223, 94);"><p style=3D"font-size: 0px;height:0px; margin: =
0px; padding:0;line-height: 0px; mso-line-height-rule: exactly; background-=
color: transparent;"><br/></p></td></tr> <![endif]--></tbody>
</table></div><div class=3D"emptyContainer columns-equal-class wrap-section=
" style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#000;b=
ackground-color:#d1df5e"><!--[if gte mso 9]> </div><div style=3D"background=
-color: transparent; border:none;"> <![endif]--><table class=3D"outer" alig=
n=3D"center" cellpadding=3D"0" cellspacing=3D"0" style=3D"" role=3D"present=
ation">
<tbody>
<!--[if gte mso 9]> <tr><td  style=3D"font-size: 0px; line-height:0px;mso-l=
ine-height-rule: exactly; display: none !important; mso-hide:all;background=
-color: rgb(209, 223, 94);"><p style=3D"font-size: 0px;height:0px; margin: =
0px; padding:0;line-height: 0px; mso-line-height-rule: exactly; background-=
color: transparent;"><br/></p></td></tr> <![endif]--><tr>
<td style=3D"padding-right:10px;padding-bottom:10px;padding-left:10px;backg=
round-color:#d1df5e">
<table style=3D"width:100%;border-collapse:collapse" class=3D"containerWrap=
per tbContainer multi" cellpadding=3D"0" cellspacing=3D"0" role=3D"presenta=
tion">
<tbody>
<tr>
<td class=3D"columnContainer" style=3D"vertical-align:top;min-width:5px;wid=
th:388.6px">
<table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentat=
ion">
<tbody>
<tr>
<td class=3D"columnContainer inner" style=3D"min-width:5px;padding-right:10=
px;padding-bottom:10px;padding-left:10px;vertical-align:top;word-wrap:break=
-word;word-break:break-word">
<!--[if gte mso 9]> <div style=3D"font-family: Verdana,
Arial,
sans-serif; font-size: 14px; color: #000; background-color: transparent; ma=
rgin: 10px;"><p style=3D"margin: 0px; padding: 0px; line-height: 20px; mso-=
line-height-rule: at-least;"><strong><span style=3D"font-size:13px;"><span =
style=3D"font-family:Arial,Helvetica,sans-serif;"># LIVRE BLANC</span></spa=
n></strong></p><h3 style=3D"margin: 0px; line-height: 125%;"><span style=3D=
"font-size:20px;"><span style=3D"font-family:Arial,Helvetica,sans-serif;">F=
acturation =C3=A9lectronique, qu=E2=80=99est-ce qui vous attend ?</span></s=
pan></h3><h3 style=3D"margin: 0px; line-height: 125%;"><br></h3><p style=3D=
"margin: 0px; padding: 0px; line-height: 100%; mso-line-height-rule: at-lea=
st;"><span style=3D""><span style=3D"font-size: 14px;"><span style=3D"font-=
family: Arial, Helvetica, sans-serif;">De quoi parle-t-on lorsque l=E2=80=99=
on =C3=A9voque la =C2=AB facturation =C3=A9lectronique =C2=BB ? En quoi cel=
a va-t-il modifier le quotidien de votre entreprise ? Devez-vous vous y pr=C3=
=A9parer et, dans l=E2=80=99affirmative, comment ?<br style=3D"line-height:=
 1;">Voici quelques =C3=A9l=C3=A9ments de r=C3=A9ponse pour vous aider =C3=A0=
 y voir plus clair !</span></span></span></p></div> <![endif]--> <!--[if !m=
so]> <!----><div style=3D"font-family:Verdana,Arial,sans-serif;font-size:14=
px;color:#000;background-color:transparent;margin:10px"><p style=3D"margin:=
0;padding:0;line-height:20px;mso-line-height-rule:at-least"><strong><span s=
tyle=3D"font-size:13px"><span style=3D"font-family:Arial,Helvetica,sans-ser=
if"># LIVRE BLANC</span></span></strong></p><h3 style=3D"margin:0"><span st=
yle=3D"font-size:20px"><span style=3D"font-family:Arial,Helvetica,sans-seri=
f">Facturation =C3=A9lectronique, qu=E2=80=99est-ce qui vous attend ?</span=
></span></h3><h3 style=3D"margin:0"><br></h3><p style=3D"margin:0;padding:0=
;line-height:20px;mso-line-height-rule:at-least"><span style=3D"line-height=
:1"><span style=3D"font-size:14px;line-height:1"><span style=3D"font-family=
:Arial,Helvetica,sans-serif;line-height:1">De quoi parle-t-on lorsque l=E2=80=
=99on =C3=A9voque la =C2=AB facturation =C3=A9lectronique =C2=BB ? En quoi =
cela va-t-il modifier le quotidien de votre entreprise ? Devez-vous vous y =
pr=C3=A9parer et, dans l=E2=80=99affirmative, comment ?<br style=3D"line-he=
ight:1">Voici quelques =C3=A9l=C3=A9ments de r=C3=A9ponse pour vous aider =C3=
=A0 y voir plus clair !</span></span></span></p></div><!--[endif]----><!--[=
if gte mso 9]> <table align=3D"center"  style=3D"border-collapse: collapse;=
border-spacing: 0px;padding: 0px; margin: 0px;" cellpadding=3D"0" cellspaci=
ng=3D"0" border=3D"0" >
<tr><style> .buttonWrapper a {border-style: none !important;} .buttonWrappe=
r {padding: 0px !important; margin: 0px !important;} .buttonClass {mso-hide=
: none !important;}</style>
<td valign=3D"top" align=3D"center" width=3D"368.6"> <![endif]--><div align=
=3D"left" style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;colo=
r:#000;background-color:transparent;margin:14px 0 10px 10px;text-align:left=
" class=3D"buttonWrapper"><!--[if gte mso 9]> <table  cellpadding=3D"0" cel=
lspacing=3D"0" border=3D"0" style=3D"border-collapse: collapse;border-spaci=
ng: 0px;font-size: 0; line-height: 0;">
<tr style=3D"padding: 0px;mso-line-height-rule: exactly;line-height: 1px;" =
height=3D"14"><td>&nbsp;</td></tr><tr>
<td style=3D"height: 1px; width:10px;" width=3D"10"></td><td>
<table  border=3D"0" cellpadding=3D"0" cellspacing=3D"0" align=3D"" style=3D=
" color: rgb(255, 255, 255); border-collapse: collapse;border-spacing: 0px;=
">
<tbody>
<tr>
<td align=3D"center" valign=3D"center"  style=3D"height: 15px; vertical-ali=
gn: middle; align-content: center; text-align: center; color: rgb(255, 255,=
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t:35px;v-text-anchor:middle; width:107px;" arcsize=3D"11%" stroke=3D"false"=
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ke=3D"false" style=3D"position: absolute; top: 0px; left: 0px;padding: 0px;=
height:35px;width:107px;v-text-anchor:middle;">
<v:textbox inset=3D"0,0,0,0"><center style=3D"font-family: Arial, Verdana, =
sans-serif;font-size: 12px; color: rgb(255, 255, 255); font-weight: bold;">
Lire la suite
</center></v:textbox></v:shape></td></tr></tbody></table></td>
</tr><tr style=3D"padding: 0px;" height=3D"10"/></table> <![endif]--> <!--[=
if !mso]> <!----><a class=3D"buttonClass" href=3D"https://1e4b57179d9c4d109=
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nter;margin-right:auto;margin-left:0;display:inline-block;text-decoration:n=
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per tbContainer multi" cellpadding=3D"0" cellspacing=3D"0" role=3D"presenta=
tion">
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Arial,
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rgin: 10px;"><p style=3D"margin: 0px; padding: 0px; line-height: 115%; mso-=
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apper"><!--[if gte mso 9]> <table  cellpadding=3D"0" cellspacing=3D"0" bord=
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0; line-height: 0;">
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height=3D"17"><td>&nbsp;</td></tr><tr>
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Lire la suite
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0;background-color:transparent;margin:10px"><p style=3D"margin:0;padding:0;=
line-height:20px;mso-line-height-rule:at-least"><font face=3D"Arial, Helvet=
ica, sans-serif"><span style=3D"font-size:18px"><b>L'actu Baker Tilly</b></=
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collapse;border-spacing: 0px;padding: 0px; " cellpadding=3D"0" cellspacing=3D=
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per {padding-top: 10px !important; padding-bottom: 0px !important;} </style=
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dth: 560px; padding-left:  10px; padding-right: 10px;padding-top:  0px; pad=
ding-bottom: 0px;"> <![endif]--><div style=3D"font-family:Verdana,Arial,san=
s-serif;font-size:14px;color:#000;background-color:transparent;margin-top:1=
0px;margin-right:10px;margin-left:10px" class=3D"dividerDivWrapper"><div cl=
ass=3D"dividerWrapper" align=3D"center" style=3D"font-family:Verdana,Arial,=
sans-serif;font-size:14px;color:#000;background-color:transparent"><table s=
tyle=3D"padding:0;margin:0;width:100%;border-collapse:collapse" cellpadding=
=3D"0" cellspacing=3D"0"><tbody><tr style=3D"padding:0"><th style=3D"margin=
:0;padding:0;vertical-align:top;border-top:2px solid #000"><p style=3D"mso-=
line-height-rule:at-least;margin:0;padding:0;line-height:0;width:100%"><spa=
n><!--[if gte mso 9]><br/><![endif]-->&nbsp;</span></p></th></tr></tbody></=
table></div></div><!--[if gte mso 9]> </td></tr></table> <![endif]--></td>
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</table></div><div class=3D"emptyContainer columns-equal-class wrap-section=
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ackground-color:#fff"><!--[if gte mso 9]> </div><div style=3D"background-co=
lor: transparent; border:none;"> <![endif]--><table class=3D"outer" align=3D=
"center" cellpadding=3D"0" cellspacing=3D"0" style=3D"" role=3D"presentatio=
n">
<tbody>
<!--[if gte mso 9]> <tr style=3D"padding: 0px;mso-line-height-rule: exactly=
;line-height: 1px; background-color: rgb(255, 255, 255);" height=3D"0"><td>=
&nbsp;</td></tr> <![endif]--><tr>
<td style=3D"padding-top:10px;padding-right:10px;padding-left:10px;backgrou=
nd-color:#fff">
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per tbContainer multi" cellpadding=3D"0" cellspacing=3D"0" role=3D"presenta=
tion">
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th:191.4px">
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ion">
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tical-align:top;word-wrap:break-word;word-break:break-word">
<div style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#00=
0;background-color:transparent;margin:10px"><div align=3D"Center" class=3D"=
imageWrapper" style=3D"font-family:Verdana,Arial,sans-serif; font-size:14px=
; color:#000; background-color:transparent;"><!--[if gte mso 9]> <img src=3D=
"https://assets-eur.mkt.dynamics.com/cbd09018-9531-42cd-97b0-845477c4e843/d=
igitalassets/images/1987a4bb-cbda-ee11-904c-000d3a4b75e0?ts=3D6384522471418=
80219" style=3D"max-height: 100%; max-width: 100%; box-sizing: border-box; =
display: block;" width=3D"151.4" height=3D"214"> <![endif]--> <!--[if !mso]=
> <!----><img src=3D"https://assets-eur.mkt.dynamics.com/cbd09018-9531-42cd=
-97b0-845477c4e843/digitalassets/images/1987a4bb-cbda-ee11-904c-000d3a4b75e=
0?ts=3D638452247141880219" style=3D"max-height:100%;max-width:100%;box-sizi=
ng:border-box;display:block"><!--[endif]----></div></div></td>
</tr>
</tbody>
</table>
</td>
<td class=3D"columnContainer" style=3D"vertical-align:top;min-width:5px;wid=
th:388.6px">
<table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentat=
ion">
<tbody>
<tr>
<td class=3D"columnContainer inner" style=3D"min-width:5px;padding:10px;ver=
tical-align:top;word-wrap:break-word;word-break:break-word">
<!--[if gte mso 9]> <div style=3D"font-family: Verdana,
Arial,
sans-serif; font-size: 14px; color: #000; background-color: transparent; ma=
rgin: 10px;"><h3 style=3D"margin: 0px; line-height: 100%;"><span style=3D""=
><font face=3D"Arial, Helvetica, sans-serif" style=3D"line-height: 1;"><fon=
t style=3D"line-height:1">Baker Tilly France : une croissance solide en 202=
3</font></font></span></h3><p style=3D"margin: 0px; padding: 0px; line-heig=
ht: 20px; mso-line-height-rule: at-least;"><br></p><p style=3D"margin: 0px;=
 padding: 0px; line-height: 100%; mso-line-height-rule: at-least;"><span st=
yle=3D""><font face=3D"Arial, Helvetica, sans-serif" style=3D"line-height: =
1;"><font style=3D"line-height:1">Le chiffre d=E2=80=99affaires du Groupe a=
 progress=C3=A9 de 17 % au cours du dernier exercice.&nbsp;</font></font></=
span></p><p style=3D"margin: 0px; padding: 0px; line-height: 100%; mso-line=
-height-rule: at-least;"><span style=3D""><font face=3D"Arial, Helvetica, s=
ans-serif" style=3D"line-height: 1;"><em>=C2=AB Nous sommes =EF=AC=81ers de=
s r=C3=A9sultats obtenus collectivement. Nos r=C3=A9ussites de l=E2=80=98an=
n=C3=A9e =C3=A9coul=C3=A9e nous donnent beaucoup d=E2=80=99optimisme et de =
con=EF=AC=81ance en l=E2=80=99avenir. Alors que nous venons de pr=C3=A9sent=
er notre nouveau plan strat=C3=A9gique, les perspectives s=E2=80=99annoncen=
t prometteuses =C2=BB&nbsp;</em></font></span></p><p style=3D"margin: 0px; =
padding: 0px; line-height: 100%; mso-line-height-rule: at-least;"><br><span=
 style=3D""><font face=3D"Arial, Helvetica, sans-serif" style=3D"line-heigh=
t: 1;">Samuel Ron=EF=AC=82=C3=A9, Pr=C3=A9sident de Baker Tilly en France</=
font></span></p></div> <![endif]--> <!--[if !mso]> <!----><div style=3D"fon=
t-family:Verdana,Arial,sans-serif;font-size:14px;color:#000;background-colo=
r:transparent;margin:10px"><h3 style=3D"margin:0"><span style=3D"line-heigh=
t:1"><font face=3D"Arial, Helvetica, sans-serif" style=3D"line-height:1"><f=
ont style=3D"line-height:1">Baker Tilly France : une croissance solide en 2=
023</font></font></span></h3><p style=3D"margin:0;padding:0;line-height:20p=
x;mso-line-height-rule:at-least"><br></p><p style=3D"margin:0;padding:0;lin=
e-height:20px;mso-line-height-rule:at-least"><span style=3D"line-height:1">=
<font face=3D"Arial, Helvetica, sans-serif" style=3D"line-height:1"><font s=
tyle=3D"line-height:1">Le chiffre d=E2=80=99affaires du Groupe a progress=C3=
=A9 de 17 % au cours du dernier exercice.&nbsp;</font></font></span></p><p =
style=3D"margin:0;padding:0;line-height:20px;mso-line-height-rule:at-least"=
><span style=3D"line-height:1"><font face=3D"Arial, Helvetica, sans-serif" =
style=3D"line-height:1"><em>=C2=AB Nous sommes =EF=AC=81ers des r=C3=A9sult=
ats obtenus collectivement. Nos r=C3=A9ussites de l=E2=80=98ann=C3=A9e =C3=A9=
coul=C3=A9e nous donnent beaucoup d=E2=80=99optimisme et de con=EF=AC=81anc=
e en l=E2=80=99avenir. Alors que nous venons de pr=C3=A9senter notre nouvea=
u plan strat=C3=A9gique, les perspectives s=E2=80=99annoncent prometteuses =
=C2=BB&nbsp;</em></font></span></p><p style=3D"margin:0;padding:0;line-heig=
ht:20px;mso-line-height-rule:at-least"><br><span style=3D"line-height:1"><f=
ont face=3D"Arial, Helvetica, sans-serif" style=3D"line-height:1">Samuel Ro=
n=EF=AC=82=C3=A9, Pr=C3=A9sident de Baker Tilly en France</font></span></p>=
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Lire la suite
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ing:0;line-height:20px;mso-line-height-rule:at-least;text-align:center"><br=
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t-least;text-align:center"><strong><a href=3D"https://1e4b57179d9c4d1098985=
f656b3335ed.svc.dynamics.com/t/t/cvsp1OHoXcW5mQDKSnOu5kvIILGVXeqJ0GrGI6ugvC=
Ex/eXTzliu8Jnfc5HMkHNm7zIVDUpwhDb7RUt7vHrMUbTgx" style=3D"text-decoration:n=
one"><span style=3D"color:#fff"><span style=3D"font-size:16px"><span style=3D=
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0;background-color:transparent;text-align:center"><p style=3D"margin:0;padd=
ing:0;line-height:20px;mso-line-height-rule:at-least;text-align:center"><sp=
an style=3D"font-size:14px"><span style=3D"color:#000"><span style=3D"font-=
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le=3D"margin:0;padding:0;line-height:20px;mso-line-height-rule:at-least"><b=
r></p><p style=3D"margin:0;padding:0;line-height:20px;mso-line-height-rule:=
at-least;text-align:center"><a href=3D"https://1e4b57179d9c4d1098985f656b33=
35ed.svc.dynamics.com/t/t/KSbfFDOvhuj86fKOtC5jqh7orGYdP0ldAuLqmBH9eecx/eXTz=
liu8Jnfc5HMkHNm7zIVDUpwhDb7RUt7vHrMUbTgx" style=3D"text-decoration:none"><s=
pan style=3D"font-size:14px"><span style=3D"color:#000"><span style=3D"font=
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