La lettre des adhérents de l’UNASA n°10/2013
RÉGIMES D’IMPOSITION
Les non-résidents sont éligibles au régime de l’auto-entrepreneur
L’Administration précise que le dispositif de versement forfaitaire libératoire de l’impôt sur le revenu (régime de l’autoentrepreneur) n’est pas conditionné par la résidence fiscale et peut donc bénéficier aux non-résidents qui respectent les conditions d’éligibilité.
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