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Bons de Souscription de Parts de Créateur d’Entreprise et sursis d’imposition : revirement de situation

Bons de Souscription de Parts de Créateur d’Entreprise et sursis d’imposition : revirement de situation

Published on : 21/02/2024 21 February Feb 02 2024
Droit fiscal / Fiscalité des professionnels
Source : www.aurep.com
Nous avions commenté en juin dernier un rescrit (BOI-RES-RSA-000127 ; 25 mai 2023) publié par l’Administration. Il venait apporter des précisions sur les modalités d’imposition du gain résultant de l’apport de titres souscrits en exercice de bons de souscription de parts de créateur d’entreprise (BSPCE)... Read more
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