Quand le choix de la voie la moins imposée passe par Hong Kong
Auteur | Sylvie Leyder |
Fonction | Licenciée en droit de l’Université Libre de Bruxelles en 1988, elle est également licenciée en droit économique avec distinction de la même Université |
Le rÈgime fiscal de Hong Kong se caractÈrise par un taux nominal díimpÙt des sociÈtÈs de 17,5% qui ne frappe, pour líensemble des sociÈtÈs rÈsidentes de ce territoire, que leurs revenus ´onshoreª, cíest-‡-dire les bÈnÈfices qui y sont rÈalisÈs ou qui y ont leur source. Les revenus ´offshoreª des sociÈtÈs rÈsidentes de Hong Kong níy sont donc pas taxÈs.
MalgrÈ ce rÈgime fiscal favorable, Hong Kong níapparaÓt pas dans la ´liste noireª de líadministration fiscale Èpinglant les paradis fiscaux. Une circulaire administrative confirme díailleurs que les dispositions du droit commun en matiËre díimpÙts applicables ‡ une sociÈtÈ Ètablie ‡ Hong Kong ne sont pas notablement plus avantageuses quíen Belgique.
Dans ce contexte, la signature par la Belgique díune convention prÈventive de la double imposition avec Hong Kong (en vigueur depuis le 7 octobre 2005) offre un grand nombre díopportunitÈs au contribuable belge qui souhaite organiser ses affaires, dans le respect strict de la loi, en exerÁant son droit au choix licite de la voie la moins imposÈe.
Examinons par exemple le cas díune sociÈtÈ opÈrationnelle basÈe effectivement ‡ Hong Kong, rÈalisant des revenus offshore et dÈtenue par une holding belge : les bÈnÈfices rÈalisÈs par la sociÈtÈ filiale de Hong Kong ne seront pas taxÈs ‡ Hong Kong et la distribution de dividendes ‡ la holding belge pourra bÈnÈficier du...
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