{"id":5868,"date":"2020-06-25T05:54:20","date_gmt":"2020-06-25T04:54:20","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=5868"},"modified":"2024-08-07T22:44:30","modified_gmt":"2024-08-07T21:44:30","slug":"prerequis-pddju","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=5868","title":{"rendered":"Pr\u00e9requis. PDDju"},"content":{"rendered":"<p style=\"text-align: center;\"><a href=\"https:\/\/www.dagtva.com\/?page_id=6352\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color: #003300;\">Proposition d\u2019un Dispositif Mondial de Taxation<\/span><\/a><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #003300;\">\u00a0\u2013 Table de v\u00e9rit\u00e9 DAGTVA \u2013<\/span><\/p>\n<p style=\"text-align: center;\" align=\"center\"><strong><span style=\"color: #003300;\">DAGTVA\u00ae \u2013 Pr\u00e9requis du syst\u00e8me de taxation<\/span> <\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>N\u00b0<\/strong><\/td>\n<td width=\"337\"><strong>Probl\u00e8mes expos\u00e9s, demandes, contraintes et sujets<\/strong><\/td>\n<td width=\"72\"><strong>Origine<\/strong><\/td>\n<td width=\"24\"><strong>Pg<\/strong><\/td>\n<td width=\"24\"><strong>Li<\/strong><\/td>\n<td width=\"60\"><strong>Doc<\/strong><\/td>\n<\/tr>\n<tr>\n<td>5<\/td>\n<td width=\"337\"><span style=\"color: #003300;\"><strong>D<\/strong><\/span>roit d\u2019imposition <span style=\"color: #003300;\"><strong>d<\/strong><\/span>ans les <span style=\"color: #003300;\"><strong>ju<\/strong><\/span>ridictions de march\u00e9<\/td>\n<td width=\"72\">Pilier 1<\/td>\n<td width=\"24\">4<\/td>\n<td width=\"24\">45<\/td>\n<td width=\"60\">PDDju<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/documents\/wstax\/approche_unifiee_dagtva.doc\" target=\"_blank\" rel=\"noopener noreferrer\">Citation<\/a> :\u00a0 <em>m\u00eame si le traitement de la question de la num\u00e9risation de l\u2019\u00e9conomie varie selon les propositions, <\/em><span style=\"background: #ffff00;\"><em>toutes pr\u00e9voient de r\u00e9attribuer des droits d\u2019imposition en faveur de la juridiction de l\u2019utilisateur\/du march\u00e9<\/em> (PDDju &#8211;<\/span> <a href=\"https:\/\/www.dagtva.com\/?page_id=5874\">PRSju<\/a>).<\/p>\n<p>Comme il a \u00e9t\u00e9 dit dans la page <a href=\"https:\/\/www.dagtva.com\/?page_id=5866\" target=\"_blank\" rel=\"noopener noreferrer\">PLUpf<\/a>, c&rsquo;est avec la <span style=\"color: #ff0000;\"><em><span style=\"color: #0000ff;\"><strong>W<\/strong><\/span>ayfair <span style=\"color: #0000ff;\"><strong>S<\/strong><\/span>ale <span style=\"color: #0000ff;\"><strong>T<\/strong><\/span>ax<\/em><\/span>, suite \u00e0 <a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/2019\/08\/17-494_South_Dakota-Wayfair.pdf\">la d\u00e9cision 17-494 Wayfair Inc,<\/a> que la Cour Supr\u00eame des U.S. demande la restitution de les taxes de vente dans les \u00c9tats de march\u00e9. C&rsquo;est donc dans cette direction qu&rsquo;il faut regarder et s&rsquo;appuyer sur les travaux et d\u00e9cisions aux \u00c9tats-Unis du <span style=\"color: #00ccff;\"><a style=\"color: #00ccff;\" href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/documents\/wstax\/White-Paper-final-w-App-2-5-20.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><em>MTC<\/em> (MultiState Tax Committee)<\/a><\/span>, prises par <span style=\"color: #800080;\">le Groupe de travail du Comit\u00e9 Ex\u00e9cutif sur la Fiscalit\u00e9 Nationale et Locale (<em>National Conference of State Legislatures Executive Committee Task Force on State and Local Taxation<\/em>)<\/span>.<\/p>\n<p>Il ressort de ce document que de multiples divergences sont encore visibles aux U.S. sur le sujet. DAGTVA <span style=\"background: #ffff00 none repeat scroll 0% 0%; color: #ff0000;\">en apportant un proc\u00e9d\u00e9 unique<\/span> peut apporter une solution globale aux probl\u00e8mes rencontr\u00e9s, c&rsquo;est ce qui vous sera expos\u00e9.<\/p>\n<p>Vous pourrez y \u00e9tudier, avec DAGTVA, la chronologie d\u2019une transaction g\u00e9n\u00e9rique <em>\u00ab\u00a0<\/em><em><span style=\"color: #ff0000;\"><span style=\"color: #0000ff;\"><strong>W<\/strong><\/span>ayfair<\/span>\u00a0\u00bb<\/em>\u00a0 aux U.S. ou ailleurs qui pourrait symboliser le support transactionnel d\u2019un <span style=\"color: #ff0000;\"><span style=\"color: #0000ff;\"><strong>M<\/strong><\/span>arch\u00e9 <span style=\"color: #0000ff;\"><strong>U<\/strong><\/span>nique <span style=\"color: #0000ff;\"><strong>M<\/strong><\/span>ondial<\/span> possible <span style=\"background: #ffff00 none repeat scroll 0% 0%; color: #ff0000;\">suite \u00e0 l&rsquo;application d&rsquo;un syst\u00e8me fiscal mutualis\u00e9<\/span>, mais aussi qu&rsquo;elles en seront les cons\u00e9quences \u00e9conomiques et fiscales pour les entreprises multinationales d\u00e9velopp\u00e9es dans d&rsquo;autres pages.<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #003300;\">**********<\/span><\/p>\n<p style=\"text-align: center;\">Diaporama en r\u00e9f\u00e9rence\u00a0 : <a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/dessins\/us\/wsm_b2b_mkplace_dom-usa_wayfair.pdf\">wsm_b2b_mkplace_dom-usa_wayfair.pdf<\/a><\/p>\n<p style=\"text-align: center;\">\u00a0 <a href=\"https:\/\/www.dagtva.com\/?page_id=5829\" target=\"_blank\" rel=\"noopener noreferrer\">Retour \u00e0 la table de v\u00e9rit\u00e9<\/a><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #003300;\">**********<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Proposition d\u2019un Dispositif Mondial de Taxation \u00a0\u2013 Table de v\u00e9rit\u00e9 DAGTVA \u2013 DAGTVA\u00ae \u2013 Pr\u00e9requis du syst\u00e8me de taxation N\u00b0 Probl\u00e8mes expos\u00e9s, demandes, contraintes et sujets Origine Pg Li Doc 5 Droit d\u2019imposition dans les juridictions de march\u00e9 Pilier 1 &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=5868\">Continuer la lecture <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"parent":5829,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-5868","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/5868","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=5868"}],"version-history":[{"count":10,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/5868\/revisions"}],"predecessor-version":[{"id":11205,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/5868\/revisions\/11205"}],"up":[{"embeddable":true,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/5829"}],"wp:attachment":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5868"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}