– DAGTVA truth table –
DAGTVA® – Distribution of MNE profits
|No.||Problems exposed, requests, constraints and subjects||Origin||Pg||Li||Doc|
|85||Ap – principles of simplification for calculating profit.||Pillar 1||14||42||RBAps|
Quote : Appendix – Detailed proposal on profit allocation
Amount A (RBAag)
56. The completion of this step would not be intended to disturb the actual allocation of the remuneration derived from actual routine activities under the current transfer pricing framework. Instead, the purpose of the simplifying conventions would be merely to simplify the calculation of the deemed non-routine profit subject to the new taxing right (RBAps).
As specified in the RBMap section , the fact that there is no new tax right with DAGTVA also contributes to the simplification of the hoped-for international tax system, (related pages: RLSrl , PLSsy , RBAsm , RBAas).