– DAGTVA truth table –
DAGTVA® – Scope of the taxation system
|No.||Problems exposed, requests, constraints and subjects||Origin||Pg||Li||Ref.|
|11||General Scope||Pillar 1||7||6||CACag|
Quote : The allocation of a new taxing right to market jurisdictions through new nexus and profit allocation rules would recognise that in today’s globalised and increasingly digitalised economy a range of businesses can project themselves into the daily lives of consumers (including users),. Etc.
The OECD in two documents focuses on digital activity, which is certainly increasingly important, at the risk of wanting to resolve this problem in order to provide a solution in a field of application that will split the world’s economy in two, by multiplying the drawbacks of wanting to operate two systems, one which deals with the problem to be solved, the subject of the document and about the study presented, and the other which deals with a classic ‘real’ economy, even if this increasingly uses digital payments and environments of IT technologies.
Having two systems making the economy work in a digital world, which ignores borders, would not prevent fraudulent abuses as we know them today, with unmanageable regulatory interfaces that do not obtain any legislative consensus between States.
There needs to be a single taxs system that applies to all types of transactions and in all tax environments currently in place and wherever there is no room for fraudulent maneuver, whether on domestic or cross-border transactions.