{"id":2093,"date":"2024-01-16T10:50:10","date_gmt":"2024-01-16T10:50:10","guid":{"rendered":"https:\/\/3dprintersinindia.com\/sites\/mauritius_finance\/?p=2093"},"modified":"2024-05-27T10:17:05","modified_gmt":"2024-05-27T10:17:05","slug":"societe-residente","status":"publish","type":"post","link":"https:\/\/3dprintersinindia.com\/sites\/mauritius_finance\/?p=2093&lang=fr","title":{"rendered":"Soci\u00e9t\u00e9 R\u00e9sidente"},"content":{"rendered":"\n<p>Une soci\u00e9t\u00e9 r\u00e9sidente est assujettie \u00e0 l&#8217;imp\u00f4t sur son revenu mondial, \u00e0 l&#8217;exclusion des revenus exon\u00e9r\u00e9s; une soci\u00e9t\u00e9 non-r\u00e9sidente est redevable de cet imp\u00f4t sur ses revenus d\u00e9coulant ou estim\u00e9s survenir \u00e0 Maurice. La loi de 1995, sur l&#8217;imp\u00f4t sur le revenu d\u00e9finit une soci\u00e9t\u00e9 r\u00e9sidente comme une soci\u00e9t\u00e9 constitu\u00e9e \u00e0 Maurice, ou si elle a sa gestion centrale et son contr\u00f4le \u00e0 Maurice. L&#8217;endroit o\u00f9 la gestion et le contr\u00f4le centraux sont situ\u00e9s serait d\u00e9termin\u00e9 par des facteurs tels que l&#8217;endroit o\u00f9 se tiennent les r\u00e9unions du conseil d&#8217;administration et par cons\u00e9quent, o\u00f9 les d\u00e9cisions sont prises et les ordres donn\u00e9s.<\/p>\n\n\n\n<p>Une soci\u00e9t\u00e9 non-r\u00e9sidente n&#8217;est assujettie \u00e0 l&#8217;imp\u00f4t sur le revenu que sur ses revenus provenant ou estim\u00e9s survenir \u00e0 Maurice, c&#8217;est-\u00e0-dire les revenus de source. Un partenariat ou une soci\u00e9t\u00e9 ayant son si\u00e8ge \u00e0 Maurice avec au moins un partenaire ou associ\u00e9 r\u00e9sidant \u00e0 Maurice est r\u00e9sident de Maurice. Une fiducie dont un constituant est un non-r\u00e9sident ou tous les b\u00e9n\u00e9ficiaires d\u00e9tiennent soit une cat\u00e9gorie ou une licence commerciale mondiale de cat\u00e9gorie 2 peut choisir de ne pas \u00eatre r\u00e9sident en d\u00e9posant une d\u00e9claration \u00e0 cet effet, sinon il s&#8217;agit d&#8217;une fiducie r\u00e9sidente aux fins d&#8217;imp\u00f4t.<\/p>\n\n\n\n<p>Le revenu d\u00e9riv\u00e9 de Maurice comprend:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les revenus provenant de toute activit\u00e9 exerc\u00e9e ou de tout contrat ex\u00e9cut\u00e9 en totalit\u00e9 ou en partie \u00e0 Maurice.<\/li>\n\n\n\n<li>Les \u00e9moluments provenant de toute charge ou emploi, dont les fonctions sont exerc\u00e9es enti\u00e8rement ou principalement \u00e0 Maurice, que ces \u00e9moluments soient re\u00e7us \u00e0 Maurice ou non.<\/li>\n\n\n\n<li>Revenus provenant de l&#8217;ext\u00e9rieur de Maurice par un r\u00e9sident de Maurice.<\/li>\n\n\n\n<li>Revenus provenant d&#8217;investissements en actions, obligations ou autres titres \u00e0 Maurice.<\/li>\n\n\n\n<li>Revenu tir\u00e9, par une personne, de l&#8217;argent qu&#8217;elle a pr\u00eat\u00e9 hors de Maurice.<\/li>\n<\/ul>\n\n\n\n<p>Lorsque la source de tout revenu n&#8217;est pas exclusivement \u00e0 Maurice, ce revenu doit \u00eatre r\u00e9parti entre sa source \u00e0 Maurice et sa source ailleurs, de la mani\u00e8re que le Commissaire \u00e0 l&#8217;imp\u00f4t sur le revenu juge appropri\u00e9e.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une soci\u00e9t\u00e9 r\u00e9sidente est assujettie \u00e0 l&#8217;imp\u00f4t sur son revenu mondial, \u00e0 l&#8217;exclusion des revenus exon\u00e9r\u00e9s; une soci\u00e9t\u00e9 non-r\u00e9sidente est redevable de cet imp\u00f4t sur ses revenus d\u00e9coulant ou estim\u00e9s survenir \u00e0 Maurice. La loi de 1995, sur l&#8217;imp\u00f4t sur le revenu d\u00e9finit une soci\u00e9t\u00e9 r\u00e9sidente comme une soci\u00e9t\u00e9 constitu\u00e9e \u00e0 Maurice, ou si elle a sa gestion centrale et son contr\u00f4le \u00e0 Maurice. L&#8217;endroit o\u00f9 la gestion et le contr\u00f4le centraux sont situ\u00e9s serait d\u00e9termin\u00e9 par des facteurs tels que l&#8217;endroit o\u00f9 se tiennent les r\u00e9unions du conseil d&#8217;administration et par cons\u00e9quent, o\u00f9 les d\u00e9cisions sont prises et les&#8230;<\/p>\n","protected":false},"author":1,"featured_media":4334,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[192],"tags":[],"class_list":["post-2093","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite-des-entreprises"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Soci\u00e9t\u00e9 R\u00e9sidente | Mauritius Trade<\/title>\n<meta name=\"description\" content=\"Une soci\u00e9t\u00e9 r\u00e9sidente est assujettie \u00e0 l&#039;imp\u00f4t sur son revenu mondial, 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