{"id":1508,"date":"2026-01-29T11:54:03","date_gmt":"2026-01-29T10:54:03","guid":{"rendered":"https:\/\/wizecounsel.org\/?page_id=1508"},"modified":"2026-02-19T15:33:23","modified_gmt":"2026-02-19T14:33:23","slug":"single-member-vs-multi-member-llc-in-the-united-states","status":"publish","type":"page","link":"https:\/\/wizecounsel.org\/en\/single-member-vs-multi-member-llc-aux-etats-unis\/","title":{"rendered":"Single-Member vs Multi-Member LLC in the United States"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"1508\" class=\"elementor elementor-1508\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;,&quot;element_pack_global_tooltip_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_padding&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true}}\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3c6189ec elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"3c6189ec\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5f67b9b5\" data-id=\"5f67b9b5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1fc3d2fc elementor-widget elementor-widget-heading\" data-id=\"1fc3d2fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Single-Member vs Multi-Member LLC in the United States: legal and tax differences to understand<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-49a86b9b elementor-widget elementor-widget-text-editor\" data-id=\"49a86b9b\" 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>Legal framework and points to watch out for<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-158323a3 elementor-widget elementor-widget-ha-social-icons happy-addon ha-social-icons\" data-id=\"158323a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"ha-social-icons-wrapper\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.linkedin.com\/in\/fabriceortovent\/\" class=\"ha-social-icon elementor-repeater-item-8837ada  elementor-social-icon-linkedin ha-social-icon--network\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t<svg class=\"e-font-icon-svg e-fab-linkedin\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 32H31.9C14.3 32 0 46.5 0 64.3v383.4C0 465.5 14.3 480 31.9 480H416c17.6 0 32-14.5 32-32.3V64.3c0-17.8-14.4-32.3-32-32.3zM135.4 416H69V202.2h66.5V416zm-33.2-243c-21.3 0-38.5-17.3-38.5-38.5S80.9 96 102.2 96c21.2 0 38.5 17.3 38.5 38.5 0 21.3-17.2 38.5-38.5 38.5zm282.1 243h-66.4V312c0-24.8-.5-56.7-34.5-56.7-34.6 0-39.9 27-39.9 54.9V416h-66.4V202.2h63.7v29.2h.9c8.9-16.8 30.6-34.5 62.9-34.5 67.2 0 79.7 44.3 79.7 101.9V416z\"><\/path><\/svg>\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<a href=\"https:\/\/t.me\/DFOACons\" class=\"ha-social-icon elementor-repeater-item-7210f51  elementor-social-icon-telegram ha-social-icon--network\">\n\t\t\t\t\t<svg class=\"e-font-icon-svg e-fab-telegram\" viewbox=\"0 0 496 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M248 8C111 8 0 119 0 256s111 248 248 248 248-111 248-248S385 8 248 8zm121.8 169.9l-40.7 191.8c-3 13.6-11.1 16.9-22.4 10.5l-62-45.7-29.9 28.8c-3.3 3.3-6.1 6.1-12.5 6.1l4.4-63.1 114.9-103.8c5-4.4-1.1-6.9-7.7-2.5l-142 89.4-61.2-19.1c-13.3-4.2-13.6-13.3 2.8-19.7l239.1-92.2c11.1-4 20.8 2.7 17.2 19.5z\"><\/path><\/svg>\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<a href=\"https:\/\/api.whatsapp.com\/send?phone=00351915938047\" class=\"ha-social-icon elementor-repeater-item-f533916  elementor-social-icon-whatsapp ha-social-icon--network\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t<svg class=\"e-font-icon-svg e-fab-whatsapp\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M380.9 97.1C339 55.1 283.2 32 223.9 32c-122.4 0-222 99.6-222 222 0 39.1 10.2 77.3 29.6 111L0 480l117.7-30.9c32.4 17.7 68.9 27 106.1 27h.1c122.3 0 224.1-99.6 224.1-222 0-59.3-25.2-115-67.1-157zm-157 341.6c-33.2 0-65.7-8.9-94-25.7l-6.7-4-69.8 18.3L72 359.2l-4.4-7c-18.5-29.4-28.2-63.3-28.2-98.2 0-101.7 82.8-184.5 184.6-184.5 49.3 0 95.6 19.2 130.4 54.1 34.8 34.9 56.2 81.2 56.1 130.5 0 101.8-84.9 184.6-186.6 184.6zm101.2-138.2c-5.5-2.8-32.8-16.2-37.9-18-5.1-1.9-8.8-2.8-12.5 2.8-3.7 5.6-14.3 18-17.6 21.8-3.2 3.7-6.5 4.2-12 1.4-32.6-16.3-54-29.1-75.5-66-5.7-9.8 5.7-9.1 16.3-30.3 1.8-3.7.9-6.9-.5-9.7-1.4-2.8-12.5-30.1-17.1-41.2-4.5-10.8-9.1-9.3-12.5-9.5-3.2-.2-6.9-.2-10.6-.2-3.7 0-9.7 1.4-14.8 6.9-5.1 5.6-19.4 19-19.4 46.3 0 27.3 19.9 53.7 22.6 57.4 2.8 3.7 39.1 59.7 94.8 83.8 35.2 15.2 49 16.5 66.6 13.9 10.7-1.6 32.8-13.4 37.4-26.4 4.6-13 4.6-24.1 3.2-26.4-1.3-2.5-5-3.9-10.5-6.6z\"><\/path><\/svg>\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<a href=\"https:\/\/wizecounsel.org\/en\/contact\/\" class=\"ha-social-icon elementor-repeater-item-5d8f595  elementor-social-icon-hugehuge-mail-open-01 ha-social-icon--network\">\n\t\t\t\t\t<i class=\"huge huge-mail-open-01\"><\/i>\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-55c7d381 e-flex e-con-boxed e-con e-parent\" data-id=\"55c7d381\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4603b657 elementor-widget elementor-widget-spacer\" data-id=\"4603b657\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\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>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-72db9044 e-flex e-con-boxed e-con e-parent\" data-id=\"72db9044\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-20a5c332 elementor-widget elementor-widget-text-editor\" data-id=\"20a5c332\" 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 class=\"p1\"><span class=\"s1\">A <\/span><a href=\"https:\/\/wizecounsel.org\/en\/llc-usa-offshore-company\/\"><b>LLC in the United States<\/b><\/a><span class=\"s1\"> can be set up with a <\/span><b>Single-Member LLC<\/b><span class=\"s1\"> or with <\/span><b>several associates (Multi-Member LLC)<\/b><span class=\"s1\">.<\/span><\/p><p class=\"p2\">This seemingly purely legal distinction <span class=\"s2\"><b>significant tax and reporting consequences<\/b><\/span>, especially for non-residents.<\/p><p class=\"p2\">The tax regime, IRS obligations, recognition under tax treaties and risks of recharacterization differ according to the structure chosen.<\/p><p class=\"p2\">None of these forms is intrinsically more advantageous: their relevance depends on the overall context, the nature of the business and the profile of the associates.<\/p><p class=\"p2\">An inaccurate analysis can generate unanticipated tax risks.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-36f39820 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"36f39820\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1920c12\" data-id=\"1920c12\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-266a8bf ha-layout-block ha-align-left elementor-widget elementor-widget-ha-advanced-heading happy-addon ha-advanced-heading happy-addon-pro\" data-id=\"266a8bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-advanced-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<h2 class=\"ha-advanced-heading-tag\">\n\t\t\t\t\t\t<div class=\"ha-advanced-heading-wrap\" data-background-text=\"L\u00e9gal\">\n\t\t\t\t<span class=\"ha-advanced-heading-before\">Frame<\/span>\n\t\t\t\t<span class=\"ha-advanced-heading-center\">applicable law<\/span>\n\t\t\t\t<span class=\"ha-advanced-heading-after\"><\/span>\n\t\t\t\t<span class=\"ha-advanced-heading-border\"><\/span>\n\t\t\t<\/div>\n\t\t\t\t\t<\/h2>\n\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-21720501 elementor-widget elementor-widget-spacer\" data-id=\"21720501\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-59a745ad elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"59a745ad\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-66d0da47\" data-id=\"66d0da47\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-33298878\" data-id=\"33298878\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3e483019 elementor-widget elementor-widget-text-editor\" data-id=\"3e483019\" 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<h3><b>Legal definition<\/b><\/h3><ul><li><p class=\"p1\"><span class=\"s1\"><b>Single-Member LLC (SMLLC)<\/b><\/span> LLC owned by a single partner.<\/p><\/li><li><p class=\"p1\"><span class=\"s1\"><b>Multi-Member LLC (MMLLC)<\/b><\/span> LLC owned by two or more partners, who may be individuals or legal entities.<\/p><\/li><\/ul><p class=\"p3\">In both cases, the LLC remains a U.S.-incorporated company, created at the state level, with limited liability for its members.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-13e5f436 elementor-widget elementor-widget-text-editor\" data-id=\"13e5f436\" 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 class=\"p1\">The essential difference is <span class=\"s1\"><b>at federal level<\/b><\/span>, and not in terms of corporate law.<\/p><h3><b>Default tax treatment<\/b><\/h3><p class=\"p1\">According to\u2019<a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/limited-liability-company-llc\" target=\"_blank\" rel=\"noopener\">IRS<\/a> :<\/p><ul><li><p class=\"p1\"><span class=\"s1\">A <\/span><b>Single-Member LLC<\/b><span class=\"s1\"> is, by default, considered as a <\/span><b>fiscally transparent entity ignored<\/b><span class=\"s1\"> (<i>disregarded entity<\/i>).<\/span><\/p><\/li><li><p class=\"p1\">A <span class=\"s1\"><b>Multi-Member LLC<\/b><\/span> is, by default, assimilated to a <span class=\"s1\"><b>partnership<\/b><\/span>.<\/p><\/li><\/ul><p class=\"p1\">In both cases, this is not a tax exemption, but a way of determining taxation.<\/p><h2><b>What each structure can really do<\/b><\/h2><h3><b>Single-Member LLC<\/b><\/h3><p class=\"p1\">In principle, a SMLLC allows :<\/p><ul><li><p class=\"p1\">a simple legal structure,<\/p><\/li><li><p class=\"p1\">full tax transparency at federal level,<\/p><\/li><li><p class=\"p1\">centralized decision-making by a single member,<\/p><\/li><li><p class=\"p1\">direct reading of flows by the US tax authorities.<\/p><\/li><\/ul><p class=\"p1\">It is often used when the business is run by a single person or entity.<\/p><h3><b>Multi-Member LLC<\/b><\/h3><p class=\"p1\">A MMLLC allows, in a factual way :<\/p><ul><li><p class=\"p1\">the association of several people or entities,<\/p><\/li><li><p class=\"p1\">the contractual distribution of rights and obligations,<\/p><\/li><li><p class=\"p1\">partnership taxation, with allocation of profits between partners,<\/p><\/li><li><p class=\"p1\">more formalized governance (structuring operating agreement).<\/p><\/li><\/ul><p class=\"p1\">It is generally used in projects involving several stakeholders.<\/p><h2><b>Tax and reporting obligations<\/b><\/h2><h3><b>Single-Member LLC (non-resident partner)<\/b><\/h3><p class=\"p1\">Bonds may include :<\/p><ul><li><p class=\"p1\"><span class=\"s1\"><b>IRS Form 5472<\/b><\/span>, when the sole shareholder is a foreigner,<\/p><\/li><li><p class=\"p1\"><b>Form 1120 pro forma<\/b><span class=\"s1\"> partner,<\/span><\/p><\/li><li><p class=\"p1\">declarations of information on transactions with the foreign partner,<\/p><\/li><li><p class=\"p1\">obligations at state level.<\/p><\/li><\/ul><p class=\"p1\">These obligations exist even in the absence of profit.<\/p><h3><b>Multi-Member LLC<\/b><\/h3><p class=\"p1\">The main obligations include :<\/p><ul><li><p class=\"p1\"><span class=\"s1\"><b>IRS Form 1065<\/b><\/span> (partnership return),<\/p><\/li><li><p class=\"p1\">issue of <span class=\"s1\"><b>Schedule K-1<\/b><\/span> for each partner,<\/p><\/li><li><p class=\"p1\">reporting obligations specific to each non-resident partner,<\/p><\/li><li><p class=\"p1\">potential withholding taxes on the share of income.<\/p><\/li><\/ul><p class=\"p1\">The reporting burden is generally heavier and more technical.<\/p><h2><b>Limits and points of vigilance<\/b><\/h2><h3><b>International recognition<\/b><\/h3><ul><li><p class=\"p1\">Visit <span class=\"s1\"><b>Single-Member LLC<\/b><\/span> The tax treaties signed by certain countries sometimes fail to recognize transparent practices.<\/p><\/li><li><p class=\"p1\">Visit <span class=\"s1\"><b>Multi-Member LLC<\/b><\/span>, These partnerships can also be difficult to interpret.<\/p><\/li><\/ul><p class=\"p1\">In both cases, U.S. tax transparency is not automatically recognized abroad.<\/p><h3><b>Governance and control<\/b><\/h3><ul><li><p class=\"p1\">A SMLLC concentrates power and responsibility on a single member.<\/p><\/li><li><p class=\"p1\">An MMLLC requires a clear organization to avoid conflicts and operational inconsistencies.<\/p><\/li><\/ul><h3><b>Financial flows<\/b><\/h3><p class=\"p1\">Distributions, remunerations or rebillings must be correctly recorded.\u00a0<a href=\"https:\/\/www.irs.gov\/businesses\/partnerships\" target=\"_blank\" rel=\"noopener\">qualified<\/a>, under penalty of tax requalification.<\/p><h2><b>Concrete risks<\/b><\/h2><h3><b>Tax requalification<\/b><\/h3><p class=\"p1\">The country of residence of the associates may :<\/p><ul><li><p class=\"p1\">ignore tax transparency,<\/p><\/li><li><p class=\"p1\">reclassify income as professional or investment income,<\/p><\/li><li><p class=\"p1\">tax profits locally.<\/p><\/li><\/ul><h3><b>Double taxation<\/b><\/h3><p class=\"p1\">A poor link between :<\/p><ul><li><p class=\"p1\">American tax system,<\/p><\/li><li><p class=\"p1\">local taxation,<\/p><\/li><li><p class=\"p1\">tax treaties,<\/p><\/li><\/ul><p class=\"p1\">can lead to double taxation, particularly in multi-partner structures.<\/p><h3><b>Declarative risks<\/b><\/h3><p class=\"p1\">Common errors include :<\/p><ul><li><p class=\"p1\">failure to submit the required forms,<\/p><\/li><li><p class=\"p1\">inconsistent statements between associates,<\/p><\/li><li><p class=\"p1\">poor allocation of results.<\/p><\/li><\/ul><p class=\"p1\">These risks are independent of sales.<\/p><h2><b>When each structure is relevant<\/b><\/h2><h3><b>Single-Member LLC<\/b><\/h3><p class=\"p1\">This shape can be consistent when :<\/p><ul><li><p class=\"p1\">the activity is carried out by a single person or entity,<\/p><\/li><li><p class=\"p1\">governance must remain simple,<\/p><\/li><li><p class=\"p1\">flows are limited and clearly identifiable,<\/p><\/li><li><p class=\"p1\">reporting obligations are anticipated.<\/p><\/li><\/ul><h3><b>Multi-Member LLC<\/b><\/h3><p class=\"p1\">It can be considered when :<\/p><ul><li><p class=\"p1\">several associates are actually involved in the project,<\/p><\/li><li><p class=\"p1\">the distribution of rights and revenues is contractually defined,<\/p><\/li><li><p class=\"p1\">structured governance,<\/p><\/li><li><p class=\"p1\">the partnership dimension is central.<\/p><\/li><\/ul><p class=\"p1\">In all cases, relevance depends on the overall context.<\/p><h2><b>When are these structures unsuitable?<\/b><\/h2><p class=\"p1\">These shapes may be unsuitable when :<\/p><ul><li><p class=\"p1\">structuring for tax purposes only,<\/p><\/li><li><p class=\"p1\">the partners' personal situation is unstable or unclear,<\/p><\/li><li><p class=\"p1\">applicable tax treaties are unfavorable,<\/p><\/li><li><p class=\"p1\">reporting obligations are underestimated,<\/p><\/li><li><p class=\"p1\">the operational reality does not correspond to the legal structure.<\/p><\/li><\/ul><h2><b>The role of WizeCounsel support<\/b><\/h2><p class=\"p1\">The support offered by WizeCounsel is not about creating a structure for you.<\/p><p class=\"p1\">It consists of :<\/p><ul><li><p class=\"p1\">analyze the manager's overall situation ;<\/p><\/li><li><p class=\"p1\">identify potential risk areas ;<\/p><\/li><li><p class=\"p1\">check the consistency between residence, activity and structure ;<\/p><\/li><li><p class=\"p1\">provide a framework for decisions prior to company formation.<\/p><\/li><\/ul><p class=\"p1\">This approach aims to secure the legal and tax framework, without seeking artificial arrangements or aggressive optimization.<\/p><p class=\"p4\"><b>Before any new product is created, it must first be validated that the decision is the right one.<\/b><b><\/b><\/p><p class=\"p1\">\ud83d\udc49 <a href=\"http:\/\/L\u2019accompagnement propos\u00e9 par WizeCounsel ne consiste pas \u00e0 cr\u00e9er une structure \u00e0 votre place.  Il consiste \u00e0 : \t\u2022\tanalyser la situation globale du dirigeant ; \t\u2022\tidentifier les zones de risque potentielles ; \t\u2022\tv\u00e9rifier la coh\u00e9rence entre r\u00e9sidence, activit\u00e9 et structure ; \t\u2022\tencadrer les d\u00e9cisions avant toute cr\u00e9ation de soci\u00e9t\u00e9.  Cette approche vise \u00e0 s\u00e9curiser le cadre juridique et fiscal, sans rechercher de montage artificiel ni d\u2019optimisation agressive.  Avant toute cr\u00e9ation, encore faut-il valider que la d\u00e9cision est pertinente. \ud83d\udc49 Acc\u00e9der au consulting d\u00e9cisionnel strat\u00e9gique.\" data-wplink-url-error=\"true\">Access to strategic decision-making consulting.<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-78e69569 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"78e69569\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-34bb20a1\" data-id=\"34bb20a1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-4f333692 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4f333692\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4bea2c88\" data-id=\"4bea2c88\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1c2181a6 elementor-widget elementor-widget-heading\" data-id=\"1c2181a6\" 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\">F.A.Q<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-1d9e5295\" data-id=\"1d9e5295\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-40ed815b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"40ed815b\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-19e13605\" data-id=\"19e13605\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-181e7c48 ha-infobox-media-dir-top elementor-widget elementor-widget-ha-infobox happy-addon ha-infobox\" data-id=\"181e7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-infobox.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\n\t\t<div class=\"ha-infobox-body\">\n\t\t\t<h2 class=\"ha-infobox-title\">Is a Single-Member LLC tax-efficient?<\/h2>\n\t\t\t\t\t\t\t<div class=\"ha-infobox-text\">\n\t\t\t\t\t<p>It is generally simpler to declare, but not necessarily less risky.\n<\/p>\n\t\t\t\t<\/div>\n\t\t\t\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<div class=\"elementor-element elementor-element-15d22a90 ha-infobox-media-dir-top elementor-widget elementor-widget-ha-infobox happy-addon ha-infobox\" data-id=\"15d22a90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-infobox.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\n\t\t<div class=\"ha-infobox-body\">\n\t\t\t<h2 class=\"ha-infobox-title\">Is a Multi-Member LLC better recognized internationally?<\/h2>\n\t\t\t\t\t\t\t<div class=\"ha-infobox-text\">\n\t\t\t\t\t<p>Not systematically. Recognition depends on tax treaties and the country concerned.<\/p>\n\t\t\t\t<\/div>\n\t\t\t\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<div class=\"elementor-element elementor-element-7a38ed7b ha-infobox-media-dir-top elementor-widget elementor-widget-ha-infobox happy-addon ha-infobox\" data-id=\"7a38ed7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-infobox.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\n\t\t<div class=\"ha-infobox-body\">\n\t\t\t<h2 class=\"ha-infobox-title\">Does the number of members influence tax risk?<\/h2>\n\t\t\t\t\t\t\t<div class=\"ha-infobox-text\">\n\t\t\t\t\t<p>Yes, particularly with regard to declarations, withholding taxes and requalification.<\/p>\n\t\t\t\t<\/div>\n\t\t\t\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>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-23a2bc7e\" data-id=\"23a2bc7e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7e6b5c0b ha-infobox-media-dir-top elementor-widget elementor-widget-ha-infobox happy-addon ha-infobox\" data-id=\"7e6b5c0b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-infobox.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\n\t\t<div class=\"ha-infobox-body\">\n\t\t\t<h2 class=\"ha-infobox-title\">Can the number of members of an LLC be changed?<\/h2>\n\t\t\t\t\t\t\t<div class=\"ha-infobox-text\">\n\t\t\t\t\t<p>Legally, yes, but there may be tax and reporting consequences.<\/p>\n\t\t\t\t<\/div>\n\t\t\t\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<div class=\"elementor-element elementor-element-dd699ee ha-infobox-media-dir-top elementor-widget elementor-widget-ha-infobox happy-addon ha-infobox\" data-id=\"dd699ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-infobox.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\n\t\t<div class=\"ha-infobox-body\">\n\t\t\t<h2 class=\"ha-infobox-title\">Do these structures avoid local taxation?<\/h2>\n\t\t\t\t\t\t\t<div class=\"ha-infobox-text\">\n\t\t\t\t\t<p>No. Taxation always depends on the actual place of activity and tax residence.<\/p>\n\t\t\t\t<\/div>\n\t\t\t\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>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-1f11e0ee e-flex e-con-boxed e-con e-parent\" data-id=\"1f11e0ee\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2004b6bb elementor-widget elementor-widget-spacer\" data-id=\"2004b6bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\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>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-44fb1fb5 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"44fb1fb5\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-27d80f88\" data-id=\"27d80f88\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3bc3380a elementor-widget elementor-widget-heading\" data-id=\"3bc3380a\" 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\">Read also<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-70e03a67 elementor-widget elementor-widget-text-editor\" data-id=\"70e03a67\" 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<blockquote>Additional files and analyses :<\/blockquote>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1929b40e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1929b40e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-500f6116\" data-id=\"500f6116\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-51e9a3f ha-card--left ha-card--tablet-top ha-card--mobile-top elementor-widget elementor-widget-ha-card happy-addon ha-card\" data-id=\"51e9a3f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-card.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\n\t\t<div class=\"ha-card-body\">\n\n\t\t\t<h3 class=\"ha-card-title\">LLC in the United States and permanent establishment: risks outside the USA<\/h3>\n\t\t\t\t\t\t\t<div class=\"ha-card-text\">\n\t\t\t\t\t<p>General legal framework <\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<a class=\"ha-btn\" href=\"https:\/\/wizecounsel.org\/en\/llc-in-the-united-states-permanent-establishment-outside-us\/\"><span class=\"ha-btn-text\">Read <\/span><\/a>\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-7bcec87 ha-card--left ha-card--tablet-top ha-card--mobile-top elementor-widget elementor-widget-ha-card happy-addon ha-card\" data-id=\"7bcec87\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-card.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\n\t\t<div class=\"ha-card-body\">\n\n\t\t\t<h3 class=\"ha-card-title\">LLC in the United States: taxation and obligations for non-residents<\/h3>\n\t\t\t\t\t\t\t<div class=\"ha-card-text\">\n\t\t\t\t\t<p>General legal framework <\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<a class=\"ha-btn\" href=\"https:\/\/wizecounsel.org\/en\/llc-in-the-united-states-for-non-resident-tax-purposes\/\"><span class=\"ha-btn-text\">Read <\/span><\/a>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-d09daa6\" data-id=\"d09daa6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6da84b1 ha-card--left ha-card--tablet-top ha-card--mobile-top elementor-widget elementor-widget-ha-card happy-addon ha-card\" data-id=\"6da84b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-card.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\n\t\t<div class=\"ha-card-body\">\n\n\t\t\t<h3 class=\"ha-card-title\">LLC in the U.S. for non-residents, but its value depends strictly on the global legal and tax context.<\/h3>\n\t\t\t\t\t\t\t<div class=\"ha-card-text\">\n\t\t\t\t\t<p>General legal framework <\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<a class=\"ha-btn\" href=\"https:\/\/wizecounsel.org\/en\/llc-in-the-united-states-non-resident-legal-framework\/\"><span class=\"ha-btn-text\">Read <\/span><\/a>\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-5b1c265 ha-card--left ha-card--tablet-top ha-card--mobile-top elementor-widget elementor-widget-ha-card happy-addon ha-card\" data-id=\"5b1c265\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-card.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\n\t\t<div class=\"ha-card-body\">\n\n\t\t\t<h3 class=\"ha-card-title\">Create a <span class=\"notion-enable-hover\">LLC in the United States<\/span><!-- notionvc: ff961340-6ea4-4cad-998b-26e356ef4a8e --><\/h3>\n\t\t\t\t\t\t\t<div class=\"ha-card-text\">\n\t\t\t\t\t<p>General legal framework and creation conditions<\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<a class=\"ha-btn\" href=\"https:\/\/wizecounsel.org\/en\/llc-usa-offshore-company\/\"><span class=\"ha-btn-text\">Read <\/span><\/a>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-604f3772 e-flex e-con-boxed e-con e-parent\" data-id=\"604f3772\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-39fde7c1 elementor-widget elementor-widget-spacer\" data-id=\"39fde7c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\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-76fea946 elementor-widget elementor-widget-spacer\" data-id=\"76fea946\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\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>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Single-Member vs Multi-Member LLC aux \u00c9tats-Unis : diff\u00e9rences juridiques et fiscales \u00e0 comprendre Cadre l\u00e9gal et points de vigilance Une LLC aux \u00c9tats-Unis peut \u00eatre constitu\u00e9e avec un associ\u00e9 unique (Single-Member LLC) ou avec plusieurs associ\u00e9s (Multi-Member LLC). Cette distinction, purement juridique en apparence, entra\u00eene des cons\u00e9quences fiscales et d\u00e9claratives significatives, notamment pour les non-r\u00e9sidents. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":291,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1508","page","type-page","status-publish","has-post-thumbnail","hentry"],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/pages\/1508","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/comments?post=1508"}],"version-history":[{"count":8,"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/pages\/1508\/revisions"}],"predecessor-version":[{"id":1690,"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/pages\/1508\/revisions\/1690"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/media\/291"}],"wp:attachment":[{"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/media?parent=1508"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}