– DAGTVA truth table –
DAGTVA® – The linkage rules of the taxation system
|No.||Problems exposed, requests, constraints and subjects||Origin||Pg||Li||Ref.|
|26a||New link rules – Threshold would also take into account certain activities.||Pillar 1||8||08||RLNac|
Quote : The simplest way of operating the new rule would be to define a revenue threshold (RLSca – RLSad) in the market (the amount of which could be adapted to the size of the market) as the primary indicator of a sustained and significant involvement in that jurisdiction. The revenue threshold would also take into account certain activities (RLNac).
As specified on the RLSad page, DAGTVA is based on a transactional taxation model which by definition not take into account a turnover threshold, neither the specified activity, nor the volume of these transactions.
Any domestic or cross-border transaction subject to the digital declaration of an invoice falls within the scope of DAGTVA without any exception.
- Authorization to continue the transaction (slide 14), the exporting company must normally be registered with its tax authorities so that they give the export authorization in compliance with the agreement of the OECD article 7 ,
You can also refer to the RLSca page which also deals with a link rule based on a turnover threshold.