{"id":10060,"date":"2021-05-01T10:10:00","date_gmt":"2021-05-01T09:10:00","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=10060"},"modified":"2024-08-22T06:22:05","modified_gmt":"2024-08-22T05:22:05","slug":"mne-benefit-rbabr","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=10060","title":{"rendered":"MNE benefit RBAbr"},"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\">94<\/td>\n<td width=\"332\"><strong>A<\/strong>p &#8211;<strong> M<\/strong>t<strong> B<\/strong> &#8211; Fixed performance &amp; reduce double taxation <strong>r<\/strong>isks<\/td>\n<td width=\"60\">Pillar 1<\/td>\n<td width=\"24\">15<\/td>\n<td width=\"24\">46<\/td>\n<td width=\"72\">RBAbr<\/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> :\u00a0<\/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 to establish a fixed return<\/span> (<a href=\"https:\/\/www.dagtva.com\/?page_id=10051\" target=\"_blank\" rel=\"noopener\">RBMbe<\/a>) <span style=\"color: #993300;\">(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. <span style=\"background-color: #ffff00;\">The intention would be to benefit taxpayers and tax administrations, as it would reduce the risk of double taxation<\/span> <\/span>(RBAbr) <span style=\"color: #993300; background-color: #ffff00;\">as well as the substantial compliance costs arising from the aggressive enforcement of current transfer pricing rules<\/span>.<\/em><\/p>\n<p>With regard to <span style=\"color: #ff0000;\"><strong>the fight against double taxation, this subject is so important<\/strong><\/span> that it was dealt with in the <em><a href=\"https:\/\/www.dagtva.com\/?page_id=9556\" target=\"_blank\" rel=\"noopener noreferrer\">RBQme<\/a><\/em> section which refers to many other sections.<\/p>\n<p>Although none of these pages in this study mentions <span style=\"color: #ff0000;\">the considerable reduction in compliance costs caused by a rigorous application of transfer pricing rules<\/span>, you may note that <a href=\"https:\/\/www.dagtva.com\/?page_id=7563\" target=\"_blank\" rel=\"noopener\"><em>the DAGTVA calculation of transfer prices<\/em><\/a> is based on <a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/dessins\/us\/wsm_b2b_mkplace_dom-usa_wayfair.pdf\" target=\"_blank\" rel=\"noopener\"><em>the slide show in reference<\/em><\/a> where in <span style=\"color: #0000ff;\"><strong>slides 14 -16 -22<\/strong><\/span>, the exchanges between tax authorities with information already codified in <a href=\"https:\/\/www.oecd.org\/tax\/administration\/45045602.pdf\" target=\"_blank\" rel=\"noopener\"><em>the SAF-T protocol<\/em><\/a> in <a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/documents\/wstax\/OECD-45167181.pdf\" target=\"_blank\" rel=\"noopener\"><em>version V2 developed by the OECD<\/em><\/a> are free of charge.<\/p>\n<p>This SAF-T protocol is already used by many countries in Europe including France with compliance costs which could be limited with the DAGTVA process.<\/p>\n<p>All other tax information in the jurisdictions are not impacted by <a href=\"https:\/\/www.dagtva.com\/?page_id=7563\" target=\"_blank\" rel=\"noopener\"><em>the DAGTVA transfer pricing calculation<\/em><\/a>, except to record by automatic IT means, the exchanges concerning the <strong><span style=\"color: #ff0000;\"><em>WSTAX<\/em><\/span><\/strong>.<\/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 94 Ap &#8211; Mt B &#8211; Fixed performance &amp; reduce double taxation &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=10060\">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-10060","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/10060","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=10060"}],"version-history":[{"count":10,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/10060\/revisions"}],"predecessor-version":[{"id":11690,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/10060\/revisions\/11690"}],"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=10060"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}