– DAGTVA truth table –
DAGTVA® – Scope of the taxation system
|No.||Problems exposed, requests, constraints and subjects||Origin||Pg||Li||Ref.|
|16||Turnover threshold – international declarations.||Pillar 1||7||32||CASch|
Quote : Further discussion should also take place to consider whether other sectors (e.g. financial services) should also be carved out (CASex), taking into account the tax policy rationale as well as other practicalities. Such discussion should also include consideration of size limitations (CALft), such as, for example, the €750 million revenue threshold used for country-by-country reporting requirements (CASch).
See the CALft page for size-based limitations.