{"id":10152,"date":"2021-05-13T07:21:00","date_gmt":"2021-05-13T06:21:00","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=10152"},"modified":"2024-08-22T06:30:59","modified_gmt":"2024-08-22T05:30:59","slug":"mne-benefit-rbmcp","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=10152","title":{"rendered":"MNE benefit RBMcp"},"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;\">\u2013 DAGTVA truth table \u2013<\/span><\/p>\n<p align=\"center\"><span style=\"color: #800000;\"><strong>DAGTVA\u00ae \u2013 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\">100<\/td>\n<td width=\"332\"><strong>A<\/strong>p \u2013<strong> M<\/strong>t<strong> C<\/strong> \u2013 <span class=\"tlid-translation translation\" lang=\"en\"><span class=\"\" title=\"\">mandatory and effective procedures for settling <strong>d<\/strong>isputes.<\/span><\/span><strong><br \/><\/strong><\/td>\n<td width=\"60\">Pillar 1<\/td>\n<td width=\"24\">16<\/td>\n<td width=\"24\">20<\/td>\n<td width=\"72\">RBMcp<\/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><span style=\"color: #993300;\"><em><strong>Amount C<\/strong><\/em><\/span><em><span style=\"color: #993300;\"> <strong>\u2013 Generalities <\/strong><\/span>(<a href=\"https:\/\/www.dagtva.com\/?page_id=10092\" target=\"_blank\" rel=\"noopener\">RBAcg<\/a>)<\/em><\/p>\n<p><em><span style=\"color: #993300;\"><strong>64<\/strong>. Taxpayers and tax administrations would retain the ability to argue that the marketing and distribution activities taking place in the market jurisdiction<\/span> (<a href=\"https:\/\/www.dagtva.com\/?page_id=10104\" target=\"_blank\" rel=\"noopener\">RBMco<\/a>) <span style=\"color: #993300;\">go beyond the baseline level of functionality and therefore warrant a profit in excess of the fixed return contemplated under Amount B, or that the MNE group or company perform other business activities in the jurisdiction unrelated to marketing and distribution. In either case an additional profit \u2013 Amount C \u2013 would be due where this is supported by the application of the arm\u2019s length principle, though this would require<span style=\"background-color: #ffff00;\"> robust measures to resolve disputes<\/span><\/span> (<a href=\"https:\/\/www.dagtva.com\/?page_id=10121\" target=\"_blank\" rel=\"noopener\">RBMcr<\/a>) <span style=\"color: #993300; background-color: #ffff00;\">and prevent double taxation<\/span> (<a href=\"https:\/\/www.dagtva.com\/?page_id=9074\" target=\"_blank\" rel=\"noopener\">RBPpi<\/a> \u2013 <a href=\"https:\/\/www.dagtva.com\/?page_id=9099\" target=\"_blank\" rel=\"noopener\">RBNdi<\/a> \u2013 <a href=\"https:\/\/www.dagtva.com\/?page_id=9514\" target=\"_blank\" rel=\"noopener\">RBQdd<\/a> \u2013 <a href=\"https:\/\/www.dagtva.com\/?page_id=9556\" target=\"_blank\" rel=\"noopener\">RBQme<\/a> \u2013 <a href=\"https:\/\/www.dagtva.com\/?page_id=9569\" target=\"_blank\" rel=\"noopener\">RBQrd<\/a> \u2013 <a href=\"https:\/\/www.dagtva.com\/?page_id=10060\" target=\"_blank\" rel=\"noopener\">RBAbr<\/a> \u2013 RBMcd). <span style=\"color: #993300;\">In this context (as well as in relation to any element of the proposal where a tax dispute arises in the market jurisdiction), it would be essential to consider existing and possible new approaches to dispute prevention and resolution, including mandatory and effective dispute <span style=\"background-color: #ffff00;\">prevention and resolution mechanisms to ensure the elimination of protracted disputes and double taxation<\/span><\/span> (<a href=\"https:\/\/www.dagtva.com\/?page_id=9353\" target=\"_blank\" rel=\"noopener\">RBMcm<\/a> \u2013 RBMcp \u2013 <a href=\"https:\/\/www.dagtva.com\/?page_id=10121\" target=\"_blank\" rel=\"noopener\">RBMcr<\/a> \u2013 <a href=\"https:\/\/www.dagtva.com\/?page_id=9074\" target=\"_blank\" rel=\"noopener\">RBPpi<\/a>).<\/em><\/p>\n<p>You will find all the many answers to this paragraph in the links in the accompanying document reproduced above.<\/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 \u2013 DAGTVA truth table \u2013 DAGTVA\u00ae \u2013 Distribution of MNE profits No. Problems exposed, requests, constraints and subjects Origin Pg Li Doc 100 Ap \u2013 Mt C \u2013 mandatory and effective procedures for settling &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=10152\">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-10152","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/10152","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=10152"}],"version-history":[{"count":6,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/10152\/revisions"}],"predecessor-version":[{"id":11702,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/10152\/revisions\/11702"}],"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=10152"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}