– DAGTVA truth table –
DAGTVA® – Prerequisites for the taxation system
|No.||Problems exposed, requests, constraints and subjects||Origin||Pg||Li||Doc|
|3||The Universal tax system must not have emprise on a State.||Dagtva||/||/||PLUde|
DAGTVA provides a global solution for domestic and cross-border transactions. This solution can only bring to the States, apart from the expected tax revenues, the relief of being able to use, if it is accepted, a simple, efficient process which could be used by everyone and everywhere on all types of transactions.
The State acceptance of the process would be by default, following an international obligation to respond the requirements of those who have already adopted it in nearly fifty States, I mean United States, with the decision of SCOTUS in the 17-494_South_Dakota / Wayfair Inc. case, with the creation of ‘Wayfair Sale Tax‘. This acceptance does not join, in the OECD Pillar 1 document, the option:
‒ Amount C – binding and effective dispute prevention and resolution mechanisms relating to all elements of the proposal, including any additional profit (RBMcs), a situation that can not occur with DAGTVA.
We will see that the acceptance of this American law will be done without too many problems because it will meet the goals of the OECD to give an answer about a lobal tax system and those of the regulations that are being put in place in the European Union from 2021, in order to see sale taxes returned, under certain conditions, to the States where consumption takes place, previewed in this page in June 2019 where you will find the slideshow below.
You can study there, with DAGTVA the chronology of a generic transaction « Wayfair » in United States or elsewhere that could symbolize the transactional support of a « World Single Market » .
Slideshow in reference: wsm_b2b_mkplace_dom-usa_wayfair.pdf