Intérêts notionnels : de nouvelles mesures anti-abus
| Auteur | Pascale Hautfenne |
Un projet de loi "portant des dispositions diverses en matière d'impôts sur les revenus" a été récemment adopté à la Chambre et est soumis à la sanction royale à l’heure où nous écrivons ces lignes.
Parmi les nouvelles mesures votées, une disposition anti-abus est instaurée en vue de lutter contre les « double dips » (doubles déductions) en matière d’intérêts notionnels.
En vue d’éviter le “double dip”, l’apport en capital n’est pas pris en considération pour la base de calcul de la déduction pour capital à risque de la...
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