MNE benefit RBRpc

Proposal for a Global Taxation System

 – 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.

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