{"id":5829,"date":"2020-06-24T21:56:04","date_gmt":"2020-06-24T20:56:04","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=5829"},"modified":"2024-08-07T22:43:32","modified_gmt":"2024-08-07T21:43:32","slug":"table-de-verite-wsm","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=5829","title":{"rendered":"Table de v\u00e9rit\u00e9 W.S.T."},"content":{"rendered":"

Proposition d\u2019un Dispositif Mondial de Taxation<\/span><\/span><\/strong><\/a><\/p>\n

\u00a0– Table de v\u00e9rit\u00e9 DAGTVA –
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Issue du document OCDE \u00ab\u00a0Approche unifi\u00e9e\u00a0\u00bb – Pilier 1<\/a>
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***********<\/span><\/p>\n

DAGTVA\u00ae – Pr\u00e9requis du syst\u00e8me de taxation <\/strong><\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
N\u00b0<\/strong><\/td>\nProbl\u00e8mes expos\u00e9s, demandes, contraintes et sujets<\/strong><\/td>\nOrigine<\/strong><\/td>\nPg<\/strong><\/td>\nLi<\/strong><\/td>\nDoc<\/strong><\/td>\n<\/tr>\n
1<\/td>\nL<\/strong><\/span>e syst\u00e8me U<\/strong><\/span>niversel doit \u00eatre i<\/strong><\/span>nd\u00e9pendant des mod\u00e8les p<\/strong><\/span>olitiques<\/td>\nDagtva<\/td>\n\/<\/td>\n\/<\/td>\nPLUip<\/a><\/td>\n<\/tr>\n
2<\/td>\nL<\/strong><\/span>e syst\u00e8me U<\/strong><\/span>niversel compatible avec les m<\/strong><\/span>od\u00e8les de taxation d\u00e9j\u00e0 a<\/strong><\/span>ppliqu\u00e9s<\/td>\nDagtva<\/td>\n\/<\/td>\n\/<\/td>\nPLUma<\/a><\/td>\n<\/tr>\n
3<\/td>\nL<\/strong><\/span>e syst\u00e8me U<\/strong><\/span>niversel ne d<\/strong><\/span>oit pas avoir d\u2019e<\/strong><\/span>mprise sur un \u00c9tat<\/td>\nDagtva<\/td>\n\/<\/td>\n\/<\/td>\nPLUde<\/a><\/td>\n<\/tr>\n
4<\/td>\nL<\/strong><\/span>e syst\u00e8me U<\/strong><\/span>niversel ne doit p<\/strong><\/span>as modifier les f<\/strong><\/span>\u00e9d\u00e9rations d\u2019\u00c9tats existantes<\/td>\nDagtva<\/td>\n\/<\/td>\n\/<\/td>\nPLUpf<\/a><\/td>\n<\/tr>\n
5<\/td>\nD<\/strong><\/span>roit d\u2019imposition d<\/strong><\/span>ans les ju<\/strong><\/span>ridictions de march\u00e9<\/td>\nPilier 1<\/td>\n4<\/td>\n45<\/td>\nPDDju<\/a><\/td>\n<\/tr>\n
6<\/td>\nL<\/strong><\/span>a simplicit\u00e9, la s<\/strong><\/span>tabilisation du sy<\/strong><\/span>st\u00e8me fiscal<\/td>\nPilier 1<\/td>\n5<\/td>\n8<\/td>\nPLSsy<\/a><\/td>\n<\/tr>\n
7<\/td>\nL<\/strong><\/span>a s<\/strong><\/span>\u00e9curit\u00e9 ju<\/strong><\/span>ridique en mati\u00e8re fiscale dans la mise en \u0153uvre<\/td>\nPilier 1<\/td>\n5<\/td>\n9<\/td>\nPLSju<\/a><\/td>\n<\/tr>\n
8<\/td>\nR<\/strong><\/span>enforcement de la S<\/strong><\/span>\u00e9curit\u00e9 ju<\/strong><\/span>ridique<\/td>\nPilier 1<\/td>\n6<\/td>\n39<\/td>\nPRSju<\/a><\/td>\n<\/tr>\n
9<\/td>\nL<\/strong><\/span>e syst\u00e8me U<\/strong><\/span>niversel doit \u00eatre c<\/strong><\/span>ompatible et utilisable aux USA<\/td>\nMTC<\/td>\n\/<\/td>\n\/<\/td>\nPLUcm<\/a><\/td>\n<\/tr>\n
10<\/td>\nS<\/strong><\/span>i le S<\/strong><\/span>yst\u00e8me est i<\/strong><\/span>nutilisable aux USA, il n\u2019existera p<\/strong><\/span>as<\/td>\nMTC<\/td>\n\/<\/td>\n\/<\/td>\nPSSip<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

DAGTVA\u00ae – Champ d’application du syst\u00e8me de taxation <\/strong><\/span><\/p>\n\n\n\n\n\n\n\n\n\n
N\u00b0<\/strong><\/td>\nProbl\u00e8mes expos\u00e9s, demandes, contraintes et sujets<\/strong><\/td>\nOrigine<\/strong><\/td>\nPg<\/strong><\/td>\nLi<\/strong><\/td>\nR\u00e9f.<\/strong><\/td>\n<\/tr>\n
11<\/td>\nC<\/strong><\/span>hamp d\u2019A<\/strong><\/span>pplication – G<\/strong><\/span>\u00e9n\u00e9ralit\u00e9s<\/td>\nPilier 1<\/td>\n8<\/td>\n11<\/td>\nCACag<\/a><\/td>\n<\/tr>\n
12<\/td>\nM<\/strong><\/span>od\u00e8les d\u2019affaires \u00e0 composante nu<\/strong><\/span>m\u00e9rique \/ non num\u00e9rique<\/td>\nPilier 1<\/td>\n6<\/td>\n10<\/td>\nCAMnu<\/a><\/td>\n<\/tr>\n
13<\/td>\nR<\/strong><\/span>elations \u00e9t<\/strong><\/span>roites entre entreprises et consommateurs<\/td>\nPilier 1<\/td>\n8<\/td>\n31<\/td>\nCARet<\/a><\/td>\n<\/tr>\n
14<\/td>\nS<\/strong><\/span>ecteurs ex<\/strong><\/span>clus (services financiers)<\/td>\nPilier 1<\/td>\n8<\/td>\n42<\/td>\nCASex<\/a><\/td>\n<\/tr>\n
15<\/td>\nL<\/strong><\/span>imitations f<\/strong><\/span>ond\u00e9es sur la t<\/strong><\/span>aille des entreprises<\/td>\nPilier 1<\/td>\n8<\/td>\n44<\/td>\nCALft<\/a><\/td>\n<\/tr>\n
16<\/td>\nS<\/strong><\/span>euil de ch<\/strong><\/span>iffre d\u2019affaires \u2013 d\u00e9clarations internationales<\/td>\nPilier 1<\/td>\n8<\/td>\n45<\/td>\nCASch<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

DAGTVA\u00ae – Les R\u00e8gles de lien du syst\u00e8me de taxation <\/strong><\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
N\u00b0<\/strong><\/td>\nProbl\u00e8mes expos\u00e9s, demandes, contraintes et sujets<\/strong><\/td>\nOrigine<\/strong><\/td>\nPg<\/strong><\/td>\nLi<\/strong><\/td>\nR\u00e9f.<\/strong><\/td>\n<\/tr>\n
17<\/td>\nNouvelle r\u00e8gle du lien sans condition de P<\/strong><\/span>r\u00e9sence ph<\/strong><\/span>ysique<\/td>\nPilier 1<\/td>\n6<\/td>\n15<\/td>\nRLPph<\/a><\/td>\n<\/tr>\n
17a<\/td>\nP<\/span><\/strong>ans e<\/strong><\/span>ntiers de l\u2019\u00e9conomie n<\/span><\/strong>um\u00e9rique de c\u00f4t\u00e9<\/td>\nPilier 1<\/td>\n7<\/td>\n15<\/td>\nRLPen<\/a><\/td>\n<\/tr>\n
17b<\/td>\nN<\/strong><\/span>ouvelle r<\/span><\/strong>\u00e8gle du l<\/strong><\/span>ien<\/td>\nPilier 1<\/td>\n7<\/td>\n19<\/td>\nRLNrl<\/a><\/td>\n<\/tr>\n
18<\/td>\nWST<\/span> – D<\/span><\/strong>\u00e9finition \u00e9<\/strong><\/span>troite, t<\/strong><\/span>raitement – collecte directe\/indirecte du paiement par MPF<\/strong><\/span><\/td>\nMTC<\/td>\n3<\/td>\n34<\/td>\nRLDet<\/a><\/td>\n<\/tr>\n
19<\/td>\nWST<\/span> \u2013\u00a0 D<\/span><\/strong>\u00e9finition l<\/strong><\/span>arge – traitement \/collecte directe \/ i<\/strong><\/span>ndirecte du paiement<\/td>\nMTC<\/td>\n3<\/td>\n35<\/td>\nRLDli<\/a><\/td>\n<\/tr>\n
20<\/td>\nS<\/strong><\/span>implification des nouvelles r<\/strong><\/span>\u00e8gles du l<\/strong><\/span>ien<\/td>\nMTC<\/td>\n3<\/td>\n35<\/td>\nRLSrl<\/a><\/td>\n<\/tr>\n
21<\/td>\nNouvelle r\u00e8gle du lien assortie de S<\/strong><\/span>euils de c<\/strong><\/span>hiffre d\u2019a<\/strong><\/span>ffaires 1<\/td>\nPilier 1<\/td>\n6<\/td>\n17<\/td>\nRLSca<\/a><\/td>\n<\/tr>\n
22<\/td>\nNouvelle r\u00e8gle du lien applicable \u00e0 des E<\/strong><\/span>conomies mo<\/strong><\/span>destes<\/td>\nPilier 1<\/td>\n6<\/td>\n18<\/td>\nRLEmo<\/a><\/td>\n<\/tr>\n
23<\/td>\nNouvelle r\u00e8gle du lien applicable par C<\/strong><\/span>onvention au<\/strong><\/span>tonome<\/td>\nPilier 1<\/td>\n6<\/td>\n19<\/td>\nRLCau<\/a><\/td>\n<\/tr>\n
24<\/td>\nC<\/strong><\/span>ontournement des r\u00e8gles de p<\/strong><\/span>r\u00e9sence p<\/strong>hysique<\/td>\nPilier 1<\/td>\n7<\/td>\n27<\/td>\nRLCpp<\/a><\/td>\n<\/tr>\n
25<\/td>\nN<\/strong><\/span>on imposition sans \u00e9t<\/strong><\/span>ablissement stable avec pr\u00e9sence physique<\/td>\nPilier 1<\/td>\n9<\/td>\n6<\/td>\nRLNet<\/a><\/td>\n<\/tr>\n
26<\/td>\nNouvelle r\u00e8gle assortie de S<\/strong><\/span>euils de chiffre d\u2019a<\/strong><\/span>ffaires \u00e0 d<\/strong><\/span>\u00e9finir 2<\/td>\nPilier 1<\/td>\n9<\/td>\n19<\/td>\nRLSad<\/a><\/td>\n<\/tr>\n
26a<\/td>\nSeuil pren<\/strong><\/span>drait \u00e9galement en compte certaines ac<\/strong><\/span>tivit\u00e9s<\/td>\nPilier 1<\/td>\n9<\/td>\n27<\/td>\nRLNac<\/a><\/td>\n<\/tr>\n
27<\/td>\nDispositions P<\/strong><\/span>ossibles \u2013 a<\/strong><\/span>pplicables aux g<\/strong><\/span>roupes<\/td>\nPilier 1<\/td>\n9<\/td>\n35<\/td>\nRLPag<\/a><\/td>\n<\/tr>\n
27a<\/td>\nG<\/strong><\/span>arantir une n<\/strong><\/span>eutralit\u00e9 de t<\/strong><\/span>raitement entre les diff\u00e9rents mod\u00e8les d\u2019affaires<\/td>\nPilier 1<\/td>\n9<\/td>\n38<\/td>\nRLGnt<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

DAGTVA\u00ae – R\u00e9partition des b\u00e9n\u00e9fices des EMNs<\/span>
\n<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
N\u00b0<\/strong><\/td>\nProbl\u00e8mes expos\u00e9s, demandes, contraintes et sujets<\/strong><\/td>\nOrigine<\/strong><\/td>\nPg<\/strong><\/td>\nLi<\/strong><\/td>\nDoc<\/strong><\/td>\n<\/tr>\n
28<\/td>\nR<\/strong><\/span>espect du principe de p<\/strong><\/span>leine c<\/strong><\/span>oncurrence\u00a0 \u00ab\u00a0Approche unifi\u00e9e\u00a0\u00bb<\/td>\nPilier 1<\/td>\n5<\/td>\n5<\/td>\nRBRpc<\/a><\/td>\n<\/tr>\n
29<\/td>\nRespect du principe de pleine concurrence des N<\/strong><\/span>ormes ac<\/strong><\/span>tuelles<\/td>\nPilier 1<\/td>\n6<\/td>\n21<\/td>\nRBNac<\/a><\/td>\n<\/tr>\n
30<\/td>\nD<\/strong><\/span>ispositions p<\/strong><\/span>ossibles \u2013 D\u00e9termination des prix<\/strong> de transfert<\/td>\nPilier 1<\/td>\n6<\/td>\n29<\/td>\nRBDpx<\/a><\/td>\n<\/tr>\n
31<\/td>\nS<\/strong><\/span>\u00e9curit\u00e9 ju<\/strong><\/span>ridique\u00a0 et pleine concurrence<\/td>\nPilier 1<\/td>\n6<\/td>\n31<\/td>\nRBSju<\/a><\/td>\n<\/tr>\n
32<\/td>\nM<\/strong><\/span>ontant A<\/strong><\/span> \u2013 Fraction du b\u00e9n\u00e9fice r\u00e9siduel p<\/strong><\/span>r\u00e9sum\u00e9<\/td>\nPilier 1<\/td>\n6<\/td>\n43<\/td>\nRBMap<\/a><\/td>\n<\/tr>\n
33<\/td>\nM<\/strong><\/span>ontant B<\/strong><\/span> \u2013 R<\/strong><\/span>\u00e9mun\u00e9ration fixe de commercialisation<\/td>\nPilier 1<\/td>\n6<\/td>\n46<\/td>\nRBMbr<\/a><\/td>\n<\/tr>\n
34<\/td>\nM<\/strong><\/span>ontant C<\/strong><\/span> \u2013 b\u00e9n\u00e9fices s<\/strong><\/span>uppl\u00e9mentaires<\/td>\nPilier 1<\/td>\n7<\/td>\n5<\/td>\nRBMcs<\/a><\/td>\n<\/tr>\n
35<\/td>\nN<\/strong><\/span>ouvelles r\u00e8gles de r\u00e9partition des b\u00e9n\u00e9fices – g\u00e9<\/strong><\/span>n\u00e9ralit\u00e9s<\/td>\nPilier 1<\/td>\n7<\/td>\n20<\/td>\nRBNge<\/a><\/td>\n<\/tr>\n
35a<\/td>\nB\u00e9n\u00e9fices non standards sont ti<\/span><\/strong>r\u00e9s d\u2019actifs in<\/strong><\/span>corporels<\/span><\/strong><\/td>\nPilier 1<\/td>\n7<\/td>\n41<\/td>\nRBIns<\/a><\/td>\n<\/tr>\n
36<\/td>\nS<\/strong><\/span>olution pour les p<\/strong><\/span>ays \u00e9merg<\/strong><\/span>ents et en d\u00e9veloppement<\/td>\nPilier 1<\/td>\n7<\/td>\n46<\/td>\nRBSpg<\/a><\/td>\n<\/tr>\n
37<\/td>\nR<\/strong><\/span>\u00e8gles de r\u00e9partition des B\u00e9n\u00e9fices – G\u00e9<\/strong><\/span>n\u00e9ralit\u00e9s<\/td>\nPilier 1<\/td>\n9<\/td>\n41<\/td>\nRBRge<\/a><\/td>\n<\/tr>\n
38<\/td>\nDroits d’imposer N<\/strong><\/span>on r\u00e9sidents \u2013 UN\/OCDE ar<\/strong><\/span>ticle 7\/8\/9<\/td>\nPilier 1<\/td>\n9<\/td>\n44<\/td>\nRBNar<\/a><\/td>\n<\/tr>\n
39<\/td>\nDroits d’imposer R<\/strong><\/span>\u00e9sidents & f<\/strong><\/span>iliales \u2013 UN\/OCDE a<\/strong><\/span>rticle 7\/8\/9<\/td>\nPilier 1<\/td>\n9<\/td>\n49<\/td>\nRBRfa<\/a><\/td>\n<\/tr>\n
40<\/td>\nM<\/strong><\/span>ajorit\u00e9 des d<\/strong><\/span>iff\u00e9rends f<\/strong><\/span>iscaux concernant des EMNs<\/strong><\/span><\/td>\nPilier 1<\/td>\n10<\/td>\n7<\/td>\nRBMdf<\/a><\/td>\n<\/tr>\n
41<\/td>\nA<\/strong><\/span>ttrib<\/strong><\/span>uer des b\u00e9n\u00e9fices au t<\/strong><\/span>itre du nouveau lien<\/td>\nPilier 1<\/td>\n10<\/td>\n12<\/td>\nRBAbt<\/a><\/td>\n<\/tr>\n
42<\/td>\nE<\/strong><\/span>tablissement d\u2019un l<\/strong><\/span>ien m\u00eame en l\u2019a<\/strong><\/span>bsence de pr\u00e9sence physique<\/td>\nPilier 1<\/td>\n10<\/td>\n10<\/td>\nRBEla<\/a><\/td>\n<\/tr>\n
43<\/td>\nM<\/strong>t A<\/strong><\/span> \u2013 D\u00e9finir de nouvelles r<\/strong><\/span>\u00e8gles de r\u00e9partition des b\u00e9n\u00e9fices<\/td>\nPilier 1<\/td>\n10<\/td>\n15<\/td>\nRBMar<\/a><\/td>\n<\/tr>\n
44<\/td>\nDispositions P<\/strong><\/span>ossibles \u2013 p<\/strong><\/span>rix transfert & double i<\/strong>mposition<\/td>\nPilier 1<\/td>\n10<\/td>\n28<\/td>\nRBPpi<\/a><\/td>\n<\/tr>\n
45<\/td>\nN<\/strong><\/span>ouvelles n<\/strong><\/span>ormes propos\u00e9es \u2013 d<\/strong><\/span>ouble i<\/strong><\/span>mposition<\/td>\nPilier 1<\/td>\n10<\/td>\n30<\/td>\nRBNdi<\/a><\/td>\n<\/tr>\n
46<\/td>\nDispositions P<\/strong><\/span>ossibles \u2013 sur les p<\/strong><\/span>rix de t<\/strong><\/span>ransfert<\/td>\nPilier 1<\/td>\n10<\/td>\n29<\/td>\nRBPpt<\/a><\/td>\n<\/tr>\n
47<\/td>\nR<\/strong><\/span>enforcer sensiblement la s<\/strong><\/span>\u00e9curit\u00e9 j<\/strong><\/span>uridique<\/td>\nPilier 1<\/td>\n10<\/td>\n31<\/td>\nRBRsj<\/a><\/td>\n<\/tr>\n
48<\/td>\nA<\/strong><\/span>pplicables t<\/strong><\/span>ant aux b<\/strong><\/span>\u00e9n\u00e9fices qu\u2019aux pertes<\/td>\nPilier 1<\/td>\n10<\/td>\n33<\/td>\nRBAtb<\/a><\/td>\n<\/tr>\n
49<\/td>\nM<\/strong>t A<\/strong><\/span> \u2013 f<\/strong><\/span>raction du b<\/strong><\/span>\u00e9n\u00e9fice r\u00e9siduel pr\u00e9sum\u00e9 du groupe EMN<\/strong><\/span><\/td>\nPilier 1<\/td>\n10<\/td>\n41<\/td>\nRBMaf<\/a><\/td>\n<\/tr>\n
50<\/td>\nM<\/strong>t A<\/strong><\/span> \u2013 Fraction du b\u00e9n\u00e9fice r\u00e9siduel \u2018g<\/em><\/strong><\/span>rosso modo\u2019<\/em><\/td>\nPilier 1<\/td>\n10<\/td>\n42<\/td>\nRBMag<\/a><\/td>\n<\/tr>\n
51<\/td>\nM<\/strong>t A<\/strong><\/span> \u2013 C<\/strong><\/span>lef de r<\/strong>\u00e9partition fond\u00e9e sur les ventes<\/td>\nPilier 1<\/td>\n10<\/td>\n51<\/td>\nRBMac<\/a><\/td>\n<\/tr>\n
52<\/td>\nM<\/strong>t A<\/strong><\/span> \u2013 Consensus entre membres Cadre I<\/strong><\/span>nclusif<\/td>\nPilier 1<\/td>\n10<\/td>\n53<\/td>\nRBMai<\/a><\/td>\n<\/tr>\n
53<\/td>\nM<\/strong>t B<\/strong><\/span> \u2013 f<\/strong><\/span>onctions de distribution toujours imposables Article 7<\/td>\nPilier 1<\/td>\n11<\/td>\n4<\/td>\nRBMbf<\/a><\/td>\n<\/tr>\n
54<\/td>\nM<\/strong>t B<\/strong><\/span> \u2013 p<\/strong><\/span>rix de transfert selon le principe de pleine concurrence Article 7<\/td>\nPilier 1<\/td>\n11<\/td>\n5<\/td>\nRBMbp<\/a><\/td>\n<\/tr>\n
55<\/td>\nM<\/strong>t B<\/strong><\/span> \u2013 m<\/strong><\/span>\u00e9contentement des r\u00e8gles actuelles\u00a0 de prix de transfert.<\/td>\nPilier 1<\/td>\n11<\/td>\n13<\/td>\nRBMbm<\/a><\/td>\n<\/tr>\n
56<\/td>\nM<\/strong>t B<\/strong><\/span> \u2013 r\u00e9mun\u00e9ration fixe de co<\/strong><\/span>mmercialisation<\/td>\nPilier 1<\/td>\n11<\/td>\n9<\/td>\nRBMbo<\/a><\/td>\n<\/tr>\n
57<\/td>\nM<\/strong>t C<\/strong><\/span> \u2013 m<\/strong><\/span>\u00e9canismes contraignants et efficaces r\u00e8glement des diff\u00e9rends.<\/td>\nPilier 1<\/td>\n11<\/td>\n17<\/td>\nRBMcm<\/a><\/td>\n<\/tr>\n
58<\/td>\nM<\/strong>t C<\/strong><\/span> \u2013 f<\/strong><\/span>ond\u00e9 sur l\u2019activit\u00e9 de r\u00e9f\u00e9rence locale et le rendement fixe M<\/strong>t B<\/strong><\/span><\/td>\nPilier 1<\/td>\n11<\/td>\n21<\/td>\nRBMcf<\/a><\/td>\n<\/tr>\n
59<\/td>\nQ<\/strong><\/span>e \u2013 r<\/strong><\/span>ecours \u00e9ventuel \u00e0 une segmentation r\u00e9gionale ou par b<\/strong><\/span>ranche d\u2019activit\u00e9<\/td>\nPilier 1<\/td>\n11<\/td>\n32<\/td>\nRBQrb<\/a><\/td>\n<\/tr>\n
60<\/td>\nQ<\/strong><\/span>e \u2013 p<\/strong><\/span>robl\u00e9matiques t<\/strong><\/span>raitement des pertes, et d\u00e9termination de l’emplacement<\/td>\nPilier 1<\/td>\n11<\/td>\n34<\/td>\nRBQpt<\/a><\/td>\n<\/tr>\n
61<\/td>\nQ<\/strong><\/span>e \u2013 b<\/strong><\/span>\u00e9n\u00e9fice aux j<\/strong><\/span>uridictions du march\u00e9 et mod\u00e8le num\u00e9rique d\u2019affaires<\/td>\nPilier 1<\/td>\n11<\/td>\n40<\/td>\nRBQbj<\/a><\/td>\n<\/tr>\n
62<\/td>\nQ<\/strong><\/span>e \u2013 a<\/strong><\/span>ccord m<\/strong><\/span>ultilat\u00e9ral sur des b\u00e9n\u00e9fices aux juridictions du march\u00e9 montant A<\/td>\nPilier 1<\/td>\n12<\/td>\n5<\/td>\nRBQam<\/a><\/td>\n<\/tr>\n
63<\/td>\nQ<\/strong><\/span>e \u2013 c<\/strong><\/span>hoix du m<\/strong><\/span>ontant \u00e0 r\u00e9attribuer sera in fine<\/em> le r\u00e9sultat d\u2019un accord politique<\/td>\nPilier 1<\/td>\n12<\/td>\n8<\/td>\nRBQcm<\/a><\/td>\n<\/tr>\n
64<\/td>\nQ<\/strong><\/span>e \u2013 d<\/strong><\/span>ispositions \u00e0 la d<\/strong><\/span>ouble imposition des EMN par entit\u00e9 et pays<\/td>\nPilier 1<\/td>\n12<\/td>\n15<\/td>\nRBQdd<\/a><\/td>\n<\/tr>\n
65<\/td>\nQ<\/strong><\/span>e \u2013 d<\/strong><\/span>ans un g<\/strong><\/span>roupe d\u2019EMN<\/strong> <\/span>d\u00e9tenteurs des b\u00e9n\u00e9fices au titre du M<\/strong>t A<\/strong><\/span><\/td>\nPilier 1<\/td>\n12<\/td>\n18<\/td>\nRBQdg<\/a><\/td>\n<\/tr>\n
66<\/td>\nQ<\/strong><\/span>e \u2013 m<\/strong><\/span>\u00e9canismes e<\/strong><\/span>xistants d\u2019\u00e9limination de la double imposition<\/td>\nPilier 1<\/td>\n12<\/td>\n21<\/td>\nRBQme<\/a><\/td>\n<\/tr>\n
67<\/td>\nQ<\/strong><\/span>e \u2013 r<\/strong><\/span>\u00e8gles d\u2019all\u00e8gement de la d<\/strong><\/span>ouble imposition dans l’ \u00ab Approche unifi\u00e9e \u00bb<\/td>\nPilier 1<\/td>\n12<\/td>\n24<\/td>\nRBQrd<\/a><\/td>\n<\/tr>\n
68<\/td>\nQ<\/strong><\/span>e \u2013 c<\/strong><\/span>hevauchements des t<\/strong><\/span>rois types de b\u00e9n\u00e9fices imposables ( A, B et C)<\/td>\nPilier 1<\/td>\n12<\/td>\n28<\/td>\nRBQct<\/a><\/td>\n<\/tr>\n
68a<\/td>\nQ<\/strong><\/span>e \u2013 un m\u00e9canisme de r<\/strong><\/span>\u00e9cup\u00e9ration ou de \u00ab\u00a0c<\/strong><\/span>ompensation\u00a0\u00bb<\/td>\nPilier 1<\/td>\n12<\/td>\n32<\/td>\nRBQrc<\/a><\/td>\n<\/tr>\n
69<\/td>\nQ<\/strong><\/span>e \u2013 o<\/strong><\/span>bligations c<\/strong><\/span>omplexes avec le montant A pour une entit\u00e9 non r\u00e9sidente<\/td>\nPilier 1<\/td>\n12<\/td>\n43<\/td>\nRBQoc<\/a><\/td>\n<\/tr>\n
70<\/td>\nQ<\/strong><\/span>e \u2013 r<\/strong><\/span>etenue \u00e0 la s<\/strong><\/span>ource comme m\u00e9canisme de perception du montant A<\/td>\nPilier 1<\/td>\n12<\/td>\n45<\/td>\nRBQrs<\/a><\/td>\n<\/tr>\n
71<\/td>\nQ<\/strong><\/span>e \u2013 s<\/strong><\/span>\u2019entendre sur les c<\/strong><\/span>aract\u00e9ristiques du syst\u00e8me de retenue \u00e0 la source<\/td>\nPilier 1<\/td>\n12<\/td>\n48<\/td>\nRBQsc<\/a><\/td>\n<\/tr>\n
72<\/td>\nQ<\/strong><\/span>e \u2013 i<\/strong><\/span>mposition d\u2019une e<\/strong><\/span>ntreprise non r\u00e9sidente et conventions fiscales<\/td>\nPilier 1<\/td>\n13<\/td>\n6<\/td>\nRBQie<\/a><\/td>\n<\/tr>\n
72a<\/td>\nI<\/strong><\/span>ll<\/span>us<\/strong><\/span>trat<\/span><\/strong>ion – le Groupe X est un groupe d\u2019entreprises multinationales<\/td>\nPilier 1<\/td>\n13<\/td>\n13<\/td>\nRBIst<\/a><\/td>\n<\/tr>\n
73<\/td>\nA<\/strong><\/span>p \u2013 a<\/strong><\/span>ugmentation du m<\/strong><\/span>ontant de b\u00e9n\u00e9fices attribu\u00e9 aux juridictions du march\u00e9<\/td>\nPilier 1<\/td>\n15<\/td>\n12<\/td>\nRBAam<\/a><\/td>\n<\/tr>\n
73a<\/td>\nA<\/strong><\/span>p \u2013 Montant A<\/strong><\/span> \u2013 G<\/strong><\/span>\u00e9n\u00e9ralit\u00e9s<\/td>\nPilier 1<\/td>\n15<\/td>\n21<\/td>\nRBAag<\/a><\/td>\n<\/tr>\n
74<\/td>\nA<\/strong><\/span>p \u2013 b<\/strong><\/span>\u00e9n\u00e9fice r\u00e9siduel p<\/strong><\/span>r\u00e9sum\u00e9 d\u2019une EMN niveau du groupe ou de la branche<\/td>\nPilier 1<\/td>\n15<\/td>\n25<\/td>\nRBAbp<\/a><\/td>\n<\/tr>\n
75<\/td>\nA<\/strong><\/span>p \u2013 b<\/strong><\/span>\u00e9n\u00e9fice s<\/strong><\/span>tandard ou routinier pr\u00e9sum\u00e9 bas\u00e9 sur des suppositions<\/td>\nPilier 1<\/td>\n15<\/td>\n29<\/td>\nRBAbs<\/a><\/td>\n<\/tr>\n
76<\/td>\nA<\/strong><\/span>p \u2013 A<\/strong><\/span>ppendice \u2013\u00a0 i<\/strong><\/span>soler les b\u00e9n\u00e9fices n<\/strong><\/span>on standards g\u00e9n\u00e9r\u00e9s<\/td>\nPilier 1<\/td>\n15<\/td>\n44<\/td>\nRBAin<\/a><\/td>\n<\/tr>\n
77<\/td>\nA<\/strong><\/span>p \u2013 s<\/strong><\/span>implifier la m<\/strong><\/span>ise en \u0153uvre et d\u00e9gager un consensus entre les membres<\/td>\nPilier 1<\/td>\n15<\/td>\n49<\/td>\nRBAsm<\/a><\/td>\n<\/tr>\n
78<\/td>\nA<\/strong><\/span>p \u2013 s<\/strong><\/span>euil de r<\/strong><\/span>entabilit\u00e9 des b\u00e9n\u00e9fices & r\u00e8gles de prix de transfert<\/td>\nPilier 1<\/td>\n15<\/td>\n47<\/td>\nRBAsr<\/a><\/td>\n<\/tr>\n
79<\/td>\nA<\/strong><\/span>p \u2013 i<\/strong><\/span>mposer les r<\/strong><\/span>evenus d\u2019activit\u00e9s physiquement exerc\u00e9es le territoire<\/td>\nPilier 1<\/td>\n15<\/td>\n51<\/td>\nRBAir<\/a><\/td>\n<\/tr>\n
80<\/td>\nA<\/strong><\/span>p \u2013 Montant A <\/strong><\/span>– \u00e9<\/strong><\/span>tats financiers consolid\u00e9s \u2013 GAAP \u2013 IRFS<\/td>\nPilier 1<\/td>\n16<\/td>\n9<\/td>\nRBAae<\/a><\/td>\n<\/tr>\n
81<\/td>\nA<\/strong><\/span>p \u2013 c<\/strong><\/span>alculer les b<\/strong><\/span>\u00e9n\u00e9fices par branche d\u2019activit\u00e9, r\u00e9gion et\/ou march\u00e9<\/td>\nPilier 1<\/td>\n16<\/td>\n19<\/td>\nRBAcb<\/a><\/td>\n<\/tr>\n
82<\/td>\nA<\/strong><\/span>p \u2013 c<\/strong><\/span>alcul du m<\/strong><\/span>ontant A sur la base d\u2019un niveau convenu de rentabilit\u00e9<\/td>\nPilier 1<\/td>\n16<\/td>\n34<\/td>\nRBAcm<\/a><\/td>\n<\/tr>\n
83<\/td>\nA<\/strong><\/span>p \u2013 a<\/strong><\/span>pproche s<\/strong><\/span>implifi\u00e9e, convenir d\u2019un % diff\u00e9rents selon les secteurs<\/td>\nPilier 1<\/td>\n16<\/td>\n41<\/td>\nRBAas<\/a><\/td>\n<\/tr>\n
84<\/td>\nA<\/strong><\/span>p \u2013 b<\/strong><\/span>\u00e9n\u00e9fices e<\/strong><\/span>xclus de la masse de b\u00e9n\u00e9fices \u00e0 r\u00e9attribuer aux march\u00e9s<\/td>\nPilier 1<\/td>\n16<\/td>\n38<\/td>\nRBAbe<\/a><\/td>\n<\/tr>\n
85<\/td>\nA<\/strong><\/span>p \u2013 p<\/strong><\/span>rincipes de s<\/strong><\/span>implification de calcul des b\u00e9n\u00e9fices<\/td>\nPilier 1<\/td>\n17<\/td>\n8<\/td>\nRBAps<\/a><\/td>\n<\/tr>\n
86<\/td>\nA<\/strong><\/span>p \u2013 f<\/strong><\/span>raction de b<\/strong><\/span>\u00e9n\u00e9fices r\u00e9siduels attribu\u00e9e \u00e0 la juridiction du march\u00e9<\/td>\nPilier 1<\/td>\n17<\/td>\n13<\/td>\nRBAfb<\/a><\/td>\n<\/tr>\n
87<\/td>\nA<\/strong><\/span>p \u2013 fraction de b<\/strong><\/span>\u00e9n\u00e9fices non standards attribuer au march\u00e9 & % i<\/strong><\/span>nternational<\/td>\nPilier 1<\/td>\n17<\/td>\n22<\/td>\nRBAbi<\/a><\/td>\n<\/tr>\n
88<\/td>\nA<\/strong><\/span>p \u2013 accord sur la m<\/strong><\/span>\u00e9thode de calcul de \u2018w<\/strong><\/span>\u2019<\/td>\nPilier 1<\/td>\n17<\/td>\n36<\/td>\nRBAmw<\/a><\/td>\n<\/tr>\n
89<\/td>\nA<\/strong><\/span>p \u2013 r\u00e9partir des b\u00e9n\u00e9fices (soit w<\/strong><\/span> %) entre les j<\/strong><\/span>uridictions du march\u00e9 \u00e9ligibles<\/td>\nPilier 1<\/td>\n17<\/td>\n41<\/td>\nRBAwj<\/a><\/td>\n<\/tr>\n
90<\/td>\nA<\/strong><\/span>p \u2013 \u00e9<\/strong><\/span>valuer a<\/strong><\/span>pproximativement le b\u00e9n\u00e9fice ad\u00e9quat<\/td>\nPilier 1<\/td>\n17<\/td>\n43<\/td>\nRBAea<\/a><\/td>\n<\/tr>\n
91<\/td>\nA<\/strong><\/span>p \u2013 approche simplifi\u00e9e reposant sur une f<\/strong><\/span>ormule d\u2019application de % f<\/strong><\/span>ixes<\/td>\nPilier 1<\/td>\n17<\/td>\n52<\/td>\nRBAff<\/a><\/td>\n<\/tr>\n
92<\/td>\nA<\/strong><\/span>p \u2013 Montant B<\/strong><\/span> – G<\/strong><\/span>\u00e9n\u00e9ralit\u00e9s<\/td>\nPilier 1<\/td>\n18<\/td>\n3<\/td>\nRBAbg<\/a><\/td>\n<\/tr>\n
93<\/td>\nA<\/strong><\/span>p \u2013 M<\/strong>t<\/span> B<\/strong><\/span> – rendement fixe \u00e0 \u00e9<\/strong><\/span>valuer niveau de rentabilit\u00e9<\/td>\nPilier 1<\/td>\n18<\/td>\n5<\/td>\nRBMbe<\/a><\/td>\n<\/tr>\n
94<\/td>\nA<\/strong><\/span>p \u2013 M<\/strong><\/span>t B<\/strong><\/span> – rendement fixe & r\u00e9duire les r<\/strong><\/span>isques de double imposition<\/td>\nPilier 1<\/td>\n18<\/td>\n12<\/td>\nRBAbr<\/a><\/td>\n<\/tr>\n
95<\/td>\nA<\/strong><\/span>p \u2013 M<\/strong><\/span>t B <\/strong><\/span>– d<\/strong><\/span>\u00e9finir les activit\u00e9s qui ouvrent droit \u00e0 un rendement fixe<\/td>\nPilier 1<\/td>\n18<\/td>\n20<\/td>\nRBAbd<\/a><\/td>\n<\/tr>\n
96<\/td>\nA<\/strong><\/span>p \u2013 Montant C<\/strong><\/span> – G<\/strong><\/span>\u00e9n\u00e9ralit\u00e9s<\/td>\nPilier 1<\/td>\n18<\/td>\n24<\/td>\nRBAcg<\/a><\/td>\n<\/tr>\n
97<\/td>\nA<\/strong><\/span>p \u2013 M<\/strong><\/span>t C<\/strong><\/span> \u2013 o<\/strong><\/span>bjections sur les activit\u00e9s de commerce et distribution<\/td>\nPilier 1<\/td>\n18<\/td>\n26<\/td>\nRBMco<\/a><\/td>\n<\/tr>\n
98<\/td>\nA<\/strong><\/span>p \u2013 M<\/strong><\/span>ontant C<\/strong><\/span> – mesures de r<\/strong><\/span>\u00e8glement des diff\u00e9rents<\/td>\nPilier 1<\/td>\n18<\/td>\n33<\/td>\nRBMcr<\/a><\/td>\n<\/tr>\n
99<\/td>\nA<\/strong><\/span>p \u2013 M<\/strong><\/span>t C<\/strong><\/span> \u2013 d<\/strong><\/span>ouble imposition RBPpi, RBNdi, RBQdd, RBQme, RBQrd, RBAbr<\/td>\nPilier 1<\/td>\n18<\/td>\n34<\/td>\nRBMcd<\/a><\/td>\n<\/tr>\n
100<\/td>\nA<\/strong><\/span>p \u2013 M<\/strong><\/span>t C<\/strong><\/span> \u2013p<\/strong><\/span>roc\u00e9dures obligatoires et efficaces de r\u00e8glements des diff\u00e9rents<\/td>\nPilier 1<\/td>\n18<\/td>\n38<\/td>\nRBMcp<\/a><\/td>\n<\/tr>\n
101<\/td>\nA<\/strong><\/span>p \u2013 M<\/strong><\/span>t C<\/strong><\/span> \u2013le b<\/strong><\/span>\u00e9n\u00e9fice d\u00e9j\u00e0 attribu\u00e9 au titre du montant A ne puisse \u00eatre r\u00e9attribu\u00e9<\/td>\nPilier 1<\/td>\n18<\/td>\n44<\/td>\nRBMcb<\/a><\/td>\n<\/tr>\n
102<\/td>\nA<\/strong><\/span>p \u2013 M<\/strong><\/span>t C<\/strong><\/span> \u2013b\u00e9n\u00e9fice au t<\/strong><\/span>itre du montant A qui ouvre droit au montant C<\/td>\nPilier 1<\/td>\n18<\/td>\n45<\/td>\nRBMct<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

M<\/strong>t A= M<\/strong>ontant A,\u00a0 <\/strong>M<\/strong>t B= <\/strong>Montant B,\u00a0 <\/strong>M<\/strong>t C= M<\/strong>ontant C,\u00a0 Q<\/strong>e=Q<\/strong>estions,\u00a0 A<\/strong>p=A<\/strong>pendice, EMN<\/strong>= E<\/strong>ntreprise M<\/strong>ultiN<\/strong>ationale<\/span><\/p>\n

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Proposition d\u2019un Dispositif Mondial de Taxation \u00a0– Table de v\u00e9rit\u00e9 DAGTVA – Issue du document OCDE \u00ab\u00a0Approche unifi\u00e9e\u00a0\u00bb – Pilier 1 *********** DAGTVA\u00ae – Pr\u00e9requis du syst\u00e8me de taxation N\u00b0 Probl\u00e8mes expos\u00e9s, demandes, contraintes et sujets Origine Pg Li Doc … Continuer la lecture →<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"parent":6352,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-5829","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/5829","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=5829"}],"version-history":[{"count":10,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/5829\/revisions"}],"predecessor-version":[{"id":11066,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/5829\/revisions\/11066"}],"up":[{"embeddable":true,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6352"}],"wp:attachment":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5829"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}