– DAGTVA truth table –
DAGTVA® – Distribution of MNE profits
|No.||Problems exposed, requests, constraints and subjects||Origin||Pg||Li||Doc|
|28||Respect of arm’s length principle “Unified approach”.||Pillar 1||4||45||RBRpc|
Quote : The three alternatives, as set out in the Pillar 1 Work Program, share a number of characteristics:
• they all go beyond the arm’s length principle (RBRpc _ RBNac) and depart from the separate entity principle;
• they all depart from the arm’s length principle and depart from the separate entity principle;
You will see in the study of this proposal for a global taxation system, with the DAGTVA calculation of transfer prices, the DAGTVA tax system never deviates from compliance with the arm’s length principle. Never it goes « beyond » . Just it automatically calculating a theoretical transfer price to strengthen it, in order to avoid any fiscal manipulation aimed at derogating from this principle of healthy competition.