{"id":2091,"date":"2024-01-16T10:45:42","date_gmt":"2024-01-16T10:45:42","guid":{"rendered":"https:\/\/3dprintersinindia.com\/sites\/mauritius_finance\/?p=2091"},"modified":"2024-05-27T10:18:30","modified_gmt":"2024-05-27T10:18:30","slug":"imposition-des-branches-de-societes-etrangeres","status":"publish","type":"post","link":"https:\/\/3dprintersinindia.com\/sites\/mauritius_finance\/?p=2091&lang=fr","title":{"rendered":"Imposition des Branches de Soci\u00e9t\u00e9s \u00e9trang\u00e8res"},"content":{"rendered":"\n

En g\u00e9n\u00e9ral, le revenu imposable d’une branche d’une soci\u00e9t\u00e9 \u00e9trang\u00e8re est calcul\u00e9 de la m\u00eame mani\u00e8re que celui d’une soci\u00e9t\u00e9 r\u00e9sidente. Cependant, une branche ne peut demander une d\u00e9duction pour les int\u00e9r\u00eats et les redevances vers\u00e9s \u00e0 son si\u00e8ge social \u00e9tranger. En revanche, les versements d’int\u00e9r\u00eats et de redevances par une filiale mauricienne \u00e0 sa soci\u00e9t\u00e9 m\u00e8re \u00e9trang\u00e8re sont d\u00e9ductibles, bien que les paiements constituent des revenus de source mauricienne soumis \u00e0 l’imp\u00f4t sur le revenu Mauricien entre les mains de la soci\u00e9t\u00e9 m\u00e8re. Une branche peut d\u00e9duire les frais de gestion qui lui ont \u00e9t\u00e9 chang\u00e9s par un si\u00e8ge social \u00e9tranger, pourvu que la charge soit raisonnable \u00e0 l\u2019\u00e9gard de la nature et \u00e0 l’\u00e9tendue des services de gestion rendus.<\/p>\n","protected":false},"excerpt":{"rendered":"

En g\u00e9n\u00e9ral, le revenu imposable d’une branche d’une soci\u00e9t\u00e9 \u00e9trang\u00e8re est calcul\u00e9 de la m\u00eame mani\u00e8re que celui d’une soci\u00e9t\u00e9 r\u00e9sidente. Cependant, une branche ne peut demander une d\u00e9duction pour les int\u00e9r\u00eats et les redevances vers\u00e9s \u00e0 son si\u00e8ge social \u00e9tranger. En revanche, les versements d’int\u00e9r\u00eats et de redevances par une filiale mauricienne \u00e0 sa soci\u00e9t\u00e9 m\u00e8re \u00e9trang\u00e8re sont d\u00e9ductibles, bien que les paiements constituent des revenus de source mauricienne soumis \u00e0 l’imp\u00f4t sur le revenu Mauricien entre les mains de la soci\u00e9t\u00e9 m\u00e8re. Une branche peut d\u00e9duire les frais de gestion qui lui ont \u00e9t\u00e9 chang\u00e9s par un si\u00e8ge…<\/p>\n","protected":false},"author":1,"featured_media":2153,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[192],"tags":[],"class_list":["post-2091","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite-des-entreprises"],"acf":[],"yoast_head":"\nImp\u00f4t branches St\u00e9s \u00e9trang\u00e8res | Mauritius Trade<\/title>\n<meta name=\"description\" content=\"En g\u00e9n\u00e9ral, le revenu imposable d'une branche d'une soci\u00e9t\u00e9 \u00e9trang\u00e8re est calcul\u00e9 de la m\u00eame mani\u00e8re que celui d'une soci\u00e9t\u00e9 r\u00e9sidente.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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