DAGTVA® – Prerequisites for the taxation system
|No.||Problems exposed, requests, constraints and subjects||Origin||Pg||Li||Doc|
|5||Right to tax in market Juridiction.||Pillar 1||4||40||PDDju|
Quote : though there is some variation in how the proposals address the digitalisation issue, to the extent that highly digitalised businesses are able to operate remotely, and/or are highly profitable, all proposals would reallocate taxing rights in favour of the user/market jurisdiction (PDDju – PRSju);
As it was said in the PLUpf page , it is with Wayfair Sale Tax , following the decision 17-494 Wayfair Inc, where the SCOTUS requests the restitution of sale taxes in market States. It is therefore in this direction that we must look and rely on the work and decisions taken in United States by the MTC (MultiState Tax Committee), with the Working Group of the Executive Committee on National and Local Taxation (National Conference of State Legislatures Executive Committee Task Force on State and Local Taxation).
It emerges from the MTC document that many differences are still visible between States on the subject. DAGTVA by providing a unique process can provide a global solution to these problems encountered, this is what will be exposed to you in this proposal, solution that can be the base of a World Single Taxation.
You can study there, with DAGTVA the chronology of a generic transaction « Wayfair » in US or elsewhere that could symbolize the transactional as a possible base of a World Single Market, following the implementation of a shared tax system exposed in this study, with also the economic and fiscal consequences for the MNEs and others, solution developed in other pages.
Slideshow in reference: wsm_b2b_mkplace_dom-usa_wayfair.pdf