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Avoir fiscal

dimanche 22 juin 2008










Il correspondant en général à la moitié du dividende net encaissé par l’actionnaire. Technique destinée à atténuer les conséquences de la double imposition au titre de l’impôt sur les sociétés et de l’impôt sur le revenu des profits de l’entreprise. Il doit être intégré dans les revenus imposables du contribuable mais en contrepartie, il est ensuite déduit du montant d’impôt dû ou restitué.





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  • uKatheHiestero

    30 janvier 00:57, par zScarlettVelasteguin
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