{"id":3500,"date":"2024-04-04T12:29:13","date_gmt":"2024-04-04T12:29:13","guid":{"rendered":"https:\/\/3dprintersinindia.com\/sites\/mauritius_finance\/?p=3500"},"modified":"2024-05-27T10:27:18","modified_gmt":"2024-05-27T10:27:18","slug":"exoneration-unilaterale","status":"publish","type":"post","link":"https:\/\/3dprintersinindia.com\/sites\/mauritius_finance\/?p=3500&lang=fr","title":{"rendered":"Exon\u00e9ration Unilat\u00e9rale"},"content":{"rendered":"\n

Si un r\u00e9sident de Maurice tire un revenu d’un pays \u00e9tranger qui n’a pas conclu de trait\u00e9 fiscal avec Maurice et que l’imp\u00f4t sur le revenu \u00e9tranger est pay\u00e9 sur le revenu, cet imp\u00f4t peut \u00eatre d\u00e9duit de l’imp\u00f4t sur le revenu Mauricien. Le cr\u00e9dit est limit\u00e9, source par source, au moindre de l’imp\u00f4t \u00e9tranger pay\u00e9 sur le revenu concern\u00e9 et de l’imp\u00f4t sur le revenu mauricien payable sur le m\u00eame revenu. Dans le cas des dividendes de source \u00e9trang\u00e8re, aucun all\u00e9gement de cr\u00e9dit n’est accord\u00e9 pour l’imp\u00f4t \u00e9tranger sur les soci\u00e9t\u00e9s support\u00e9 par les b\u00e9n\u00e9fices sur lesquels les dividendes sont pay\u00e9s (imp\u00f4t sous-jacent).<\/p>\n","protected":false},"excerpt":{"rendered":"

Si un r\u00e9sident de Maurice tire un revenu d’un pays \u00e9tranger qui n’a pas conclu de trait\u00e9 fiscal avec Maurice et que l’imp\u00f4t sur le revenu \u00e9tranger est pay\u00e9 sur le revenu, cet imp\u00f4t peut \u00eatre d\u00e9duit de l’imp\u00f4t sur le revenu Mauricien. Le cr\u00e9dit est limit\u00e9, source par source, au moindre de l’imp\u00f4t \u00e9tranger pay\u00e9 sur le revenu concern\u00e9 et de l’imp\u00f4t sur le revenu mauricien payable sur le m\u00eame revenu. Dans le cas des dividendes de source \u00e9trang\u00e8re, aucun all\u00e9gement de cr\u00e9dit n’est accord\u00e9 pour l’imp\u00f4t \u00e9tranger sur les soci\u00e9t\u00e9s support\u00e9 par les b\u00e9n\u00e9fices sur lesquels les dividendes…<\/p>\n","protected":false},"author":1,"featured_media":4123,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[192],"tags":[],"class_list":["post-3500","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite-des-entreprises"],"acf":[],"yoast_head":"\nExon\u00e9ration Unilat\u00e9rale \u00cele Maurice | Mauritius Trade<\/title>\n<meta name=\"description\" content=\"Un r\u00e9sident avec revenu d'un pays sans trait\u00e9 fiscal avec Maurice payant l'imp\u00f4t sur revenu \u00e9tranger peut le faire cr\u00e9diter contre l'imp\u00f4t Mauricien.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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