{"id":10051,"date":"2021-04-29T10:02:00","date_gmt":"2021-04-29T09:02:00","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=10051"},"modified":"2024-08-22T06:20:58","modified_gmt":"2024-08-22T05:20:58","slug":"mne-benefit-rbmbe","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=10051","title":{"rendered":"MNE benefit RBMbe"},"content":{"rendered":"\n<p style=\"text-align: center;\"><a href=\"https:\/\/www.dagtva.com\/?page_id=7484\" target=\"_blank\" rel=\"noopener noreferrer\">Proposal for a Global Taxation System<\/a><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #800000;\">&#8211; DAGTVA truth table &#8211;<\/span><\/p>\n<p align=\"center\"><span style=\"color: #800000;\"><strong>DAGTVA\u00ae &#8211; Distribution of MNE profits<\/strong><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"41\"><span style=\"color: #800000;\"><strong>No.<\/strong><\/span><\/td>\n<td width=\"332\"><span style=\"color: #800000;\"><strong>Problems exposed, requests, constraints and subjects<\/strong><\/span><\/td>\n<td width=\"60\"><span style=\"color: #800000;\"><strong>Origin<\/strong><\/span><\/td>\n<td width=\"24\"><span style=\"color: #800000;\"><strong>Pg<\/strong><\/span><\/td>\n<td width=\"24\"><span style=\"color: #800000;\"><strong>Li<\/strong><\/span><\/td>\n<td width=\"72\"><span style=\"color: #800000;\"><strong>Doc<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"41\">93<\/td>\n<td width=\"332\"><strong><span class=\"tlid-translation translation\" lang=\"en\"><span class=\"\" title=\"\">A<\/span><\/span><\/strong><span class=\"tlid-translation translation\" lang=\"en\"><span class=\"\" title=\"\">p \u2013 <strong>M<\/strong>t B \u2013 fixed return to <strong>be<\/strong> evaluated at the level of profitability.<\/span><\/span><\/td>\n<td width=\"60\">Pillar 1<\/td>\n<td width=\"24\">15<\/td>\n<td width=\"24\">41<\/td>\n<td width=\"72\">RBMbe<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em><strong><a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/documents\/wstax\/unified_approach_dagtva.doc\" target=\"_blank\" rel=\"noopener\">Quote<\/a> <span style=\"color: #993300;\">:\u00a0<\/span><\/strong><span style=\"color: #993300;\"><strong>Appendix \u2013 Detailed proposal on profit allocation<\/strong><\/span><\/em><\/p>\n<p><em><span style=\"color: #993300;\"><strong>Amount B <\/strong><\/span>(<a href=\"https:\/\/www.dagtva.com\/?page_id=10023\" target=\"_blank\" rel=\"noopener\">RBAbg<\/a>) <br \/><\/em><\/p>\n<p><em><span style=\"color: #993300;\"><strong>62<\/strong>. The second type of profit would seek <span style=\"background-color: #ffff00;\">to establish a fixed return<\/span> (RBMbe) (or fixed returns, varying by industry or region) for certain \u201cbaseline\u201d or routine marketing and distribution activities taking place in a market jurisdiction. The fixed return under Amount B would seek to reduce disputes in this area, where tensions are important as a result of applying the transfer pricing rules. The intention would be to benefit taxpayers and tax administrations, <span style=\"background-color: #ffff00;\">as it would reduce the risk of double taxation<\/span><\/span> (<a href=\"https:\/\/www.dagtva.com\/?page_id=10060\" target=\"_blank\" rel=\"noopener\">RBAbr<\/a>) <span style=\"color: #993300;\">as well as the substantial compliance costs arising from the aggressive enforcement of current transfer pricing rules.<\/span><\/em><\/p>\n<p>See the previous <a href=\"https:\/\/www.dagtva.com\/?page_id=10023\" target=\"_blank\" rel=\"noopener noreferrer\"><em>RBAbg<\/em><\/a> page and all related topics.<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/www.dagtva.com\/?page_id=7897\" target=\"_blank\" rel=\"noopener noreferrer\">Back to the truth table<\/a><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #800000;\">**********<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Proposal for a Global Taxation System &#8211; DAGTVA truth table &#8211; DAGTVA\u00ae &#8211; Distribution of MNE profits No. Problems exposed, requests, constraints and subjects Origin Pg Li Doc 93 Ap \u2013 Mt B \u2013 fixed return to be evaluated at &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=10051\">Continuer la lecture <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"parent":7897,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-10051","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/10051","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10051"}],"version-history":[{"count":6,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/10051\/revisions"}],"predecessor-version":[{"id":11688,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/10051\/revisions\/11688"}],"up":[{"embeddable":true,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/7897"}],"wp:attachment":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10051"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}