– DAGTVA truth table –
DAGTVA® – Prerequisites for the taxation system
|No.||Problems exposed, requests, constraints and subjects||Origin||Pg||Li||Doc|
|4||The Universal tax system must not modify existing federation of States.||Dagtva||/||/||PLUpf|
A global tax system cannot go against laws legislated by sovereign States. A method in the tax process that the OECD advocates, for its part, by favoring transactional taxation, and where tax revenues from consumption would be returned in the market State. We have therefore to take in consideration this preconization, especially when we note that these laws are in the process of generalization in the first which is also the quarter of the world economy, that of United States.
Indeed, with Wayfair Sale Tax, following the decision 17-494 Wayfair Inc, the Supreme Court of United States requests the restitution of sale taxes in market states. It is therefore imperative to integrate this law as a working basis, this is what DAGTVA does with an integration of this process in the law and becomes the backbone of this request in the search for a shared taxation system.
It then becomes impossible to decide on a solution without United States being present at the OECD negotiating table. Talks where they withdrew in June 2020 as long as taxes on « GAFAM » will be applied by some countries. The US claiming, rightly asserts, that it is not possible to negotiate a global agreement on the taxation of digital technology, while here and there, local and individual punishments against their economy are flourishing, the « GAFAM » being for a large majority American.
Punishments all the more ineffective in terms of what they bring in, with the consequences that taxes were instantly passed on to the selling prices and paid by local buyers on their purchasing power. Faced with the possible retaliatory measures brandished by the US, these States decide to suspend the punishment which will unfortunately continue to impact the consumer, the « GAFAM » having never reduced their prices as much! A very bad operation!
You can’t get results under punishment and constraint! It is therefore necessary, during the negotiations, until the achievement of a result accepted by all, to abolish at the world level all forms of arbitrary and unacceptable punishments towards the most powerful world federation of States.
United States open the way for all to the solution we are looking for!