Royaume-Uni : du nouveau en matière de taxation des bénéfices étrangers des sociétés britanniques - RDE nº 07279
| Auteur | Legal News |
Lors de la préparation du budget 2007, le gouvernement britannique a lancé la mise en oeuvre de réformes majeures visant à moderniser l'assiette de l'impôt sur les sociétés de capitaux, marquant ainsi une étape importante du plan gouvernemental pour maintenir un dispositif fiscal concurrentiel en faveur des sociétés. Outre des dispositions concernant l'impôt des sociétés nationales, la réforme prévoit une modification de l'imposition des bénéfices étrangers dégagés par les entreprises, qui sera intégrée à la loi de finances pour 2009. Le 21 juin 2007, le Treasury a rendu public la dernière version du projet, qui sera soumise à consultation...
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