{"id":260,"date":"2012-09-16T21:52:07","date_gmt":"2012-09-16T21:52:07","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=260"},"modified":"2012-09-16T21:52:07","modified_gmt":"2012-09-16T21:52:07","slug":"credits-dimpots-etrangers-imputabilite-exclusive-sur-lis-au-taux-normal","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=260","title":{"rendered":"Cr\u00e9dits d&rsquo;imp\u00f4ts \u00e9trangers : imputabilit\u00e9 exclusive sur l&rsquo;IS au taux normal"},"content":{"rendered":"<p>Les cr\u00e9dits d&rsquo;imp\u00f4t d&rsquo;origine \u00e9trang\u00e8re aff\u00e9rents \u00e0 des produits d&rsquo;actions ou d&rsquo;obligations ne sont imputables que sur l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s au taux normal auquel sont assujettis ces revenus et non sur l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s au taux r\u00e9duit. <\/p>\n<p>CAA Versailles 12 avril 2012 n\u00b010VE03140, 6e ch, St\u00e9 Predica<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les cr\u00e9dits d&rsquo;imp\u00f4t d&rsquo;origine \u00e9trang\u00e8re aff\u00e9rents \u00e0 des produits d&rsquo;actions ou d&rsquo;obligations ne sont imputables que sur l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s au taux normal auquel sont assujettis ces revenus et non sur l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s au taux r\u00e9duit. CAA Versailles 12 avril 2012 n\u00b010VE03140, 6e ch, St\u00e9 Predica<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-260","post","type-post","status-publish","format-standard","hentry","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/260","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=260"}],"version-history":[{"count":1,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/260\/revisions"}],"predecessor-version":[{"id":261,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/260\/revisions\/261"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=260"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=260"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=260"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}