{"id":5924,"date":"2020-06-25T07:54:11","date_gmt":"2020-06-25T06:54:11","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=5924"},"modified":"2024-08-10T07:14:04","modified_gmt":"2024-08-10T06:14:04","slug":"regle-de-lien-rldet","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=5924","title":{"rendered":"R\u00e8gle de lien RLDet"},"content":{"rendered":"<p style=\"text-align: center;\"><a href=\"https:\/\/www.dagtva.com\/?page_id=6352\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color: #0000ff;\"><span style=\"color: #3366ff;\">Proposition d\u2019un Dispositif Mondial de Taxation<\/span><\/span><\/a><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #0000ff;\">\u00a0\u2013 Table de v\u00e9rit\u00e9 DAGTVA \u2013<\/span><\/p>\n<p style=\"text-align: center;\" align=\"center\"><strong><span style=\"color: #0000ff;\">DAGTVA\u00ae \u2013 Les R\u00e8gles de lien du syst\u00e8me de taxation<\/span> <\/strong><\/p>\n<table style=\"width: 100%; height: 98px;\" width=\"542\">\n<tbody>\n<tr style=\"height: 49px;\">\n<td style=\"height: 49px;\" width=\"25\"><strong>N\u00b0<\/strong><\/td>\n<td style=\"height: 49px;\" width=\"347\"><strong>Probl\u00e8mes expos\u00e9s, demandes, contraintes et sujets<\/strong><\/td>\n<td style=\"height: 49px;\" width=\"60\"><strong>Origine<\/strong><\/td>\n<td style=\"height: 49px;\" width=\"24\"><strong>Pg<\/strong><\/td>\n<td style=\"height: 49px;\" width=\"25\"><strong>Li<\/strong><\/td>\n<td style=\"height: 49px;\" width=\"60\"><strong>R\u00e9f.<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 49px;\">\n<td style=\"height: 49px;\" width=\"25\">18<\/td>\n<td style=\"height: 49px;\" width=\"347\"><strong>WST \u2013 <span style=\"color: #0000ff;\">D<\/span><\/strong>\u00e9finition <span style=\"color: #0000ff;\"><strong>\u00e9<\/strong>t<\/span>roite, <strong>t<\/strong>raitement \u2013 collecte directe\/indirecte du paiement par <span style=\"color: #0000ff;\"><strong>MPF<\/strong><\/span><\/td>\n<td style=\"height: 49px;\" width=\"60\">MTC<\/td>\n<td style=\"height: 49px;\" width=\"24\">3<\/td>\n<td style=\"height: 49px;\" width=\"25\">17<\/td>\n<td style=\"height: 49px;\" width=\"60\">RLDet<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><span style=\"color: #0000ff;\">MPF<\/span><\/strong> : <span style=\"color: #0000ff;\">M<\/span>arket<span style=\"color: #0000ff;\">P<\/span>lace <span style=\"color: #0000ff;\">F<\/span>acilitator\/provider<\/p>\n<p><span id=\"result_box\" class=\"\" lang=\"en\"><span title=\"Les autres syst\u00e8mes de taxation sur les ventes et les services \"><span title=\"Le processus DAGTVA permet d'extraire la taxe indirecte sans se soucier du syst\u00e8me de taxation utilis\u00e9.\"><a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/documents\/wstax\/White-Paper-final-w-App-2-5-20.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Citations<\/strong><\/a> : <span class=\"\" lang=\"en\"> To quote the document <\/span>&#8211; Introduction <strong><span style=\"color: #800000;\">page 3.<\/span><\/strong> <\/span><\/span><\/span><span style=\"color: #993300;\"><em>The 2018 White Paper(pp. 6-10) suggested both broad and narrow versions of the definition of the term \u201cmarketplace facilitator\/provider\u201d(1). The narrow definition requires direct or indirect processing or collection of the customer\u2019s payment by the marketplace facilitator\/provider. The broad definition may not.<\/em><\/span><\/p>\n<p><span style=\"color: #993300;\"><em><span id=\"result_box\" class=\"\" lang=\"en\"> <\/span>Narrow Definition <strong>page 12<\/strong><\/em><\/span><br \/>\n<span style=\"color: #993300;\"><em>The narrow definition requires that the marketplace or forum list the market-place seller\u2019s item on the marketplace and, directly or indirectly, take the customer\u2019s payment and transmit payment to the marketplace seller.<\/em><\/span><br \/>\n<span style=\"color: #993300;\"><em>A recently enacted example of the narrow definition is contained in Maryland 2019 HB 1301, Section 1 (C-2)(1):<\/em><\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: #993300;\"><em>\u201cMarketplace facilitator\u201d means a person that:<\/em><\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: #993300;\"><em>(i) facilitates a retail sale by a marketplace seller by listing or advertising for sale in a marketplace tangible personal property; and<\/em><\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: #993300;\"><em>(ii) regardless of whether the person receives compensation or other consideration in exchange for the person\u2019s services, directly or indirectly through agreements with third parties, collects payment from a buyer and transmits the payment to the marketplace seller.<\/em><\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: #993300;\"><em>This definition is similar to NCSL model Section 2 A. (Appendix A):<\/em><\/span><\/p>\n<p><strong><span class=\"tlid-translation translation\" lang=\"fr\"><span style=\"color: #800000;\">Traduction litt\u00e9rale :<\/span> <\/span><\/strong><\/p>\n<p><span class=\"tlid-translation translation\" lang=\"fr\">Le livre blanc de 2018 (pp. 6-10) proposait des versions \u00e0 la fois larges et \u00e9troites de la d\u00e9finition du terme \u00ab\u00a0facilitateur \/ fournisseur du march\u00e9\u00a0\u00bb. La d\u00e9finition \u00e9troite requiert le traitement ou l&rsquo;encaissement direct ou indirect du paiement du client par le facilitateur \/ fournisseur du march\u00e9. La d\u00e9finition large peut ne pas l&rsquo;\u00eatre.<\/span><\/p>\n<p><span class=\"tlid-translation translation\" lang=\"fr\"><strong><span style=\"color: #993300;\">D\u00e9finition \u00e9troite<\/span><\/strong> :<br \/>\n<span style=\"background: #ffff00 none repeat scroll 0% 0%;\">La d\u00e9finition \u00e9troite exige que le march\u00e9 ou le forum \u00e9num\u00e8re l&rsquo;article du vendeur sur le march\u00e9 et, directement ou indirectement, prenne le paiement du client et transmette le paiement au vendeur du march\u00e9<\/span>.<br \/>\nUn exemple r\u00e9cemment adopt\u00e9 de la d\u00e9finition \u00e9troite est contenu dans le Maryland 2019 HB 1301, section 1 (C-2) (1):<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span class=\"tlid-translation translation\" lang=\"fr\"> \u00abFacilitateur de march\u00e9\u00bb d\u00e9signe une personne qui: <\/span><\/p>\n<p style=\"padding-left: 40px;\"><span class=\"tlid-translation translation\" lang=\"fr\">(i) facilite la vente au d\u00e9tail par un vendeur du march\u00e9 par inscription ou publicit\u00e9 \u00e0 vendre sur un march\u00e9 des biens physiques corporels; et <\/span><\/p>\n<p style=\"padding-left: 40px;\"><span class=\"tlid-translation translation\" lang=\"fr\">(ii) ind\u00e9pendamment du fait que la personne re\u00e7oive une compensation ou une autre contrepartie en \u00e9change de ses services, directement ou indirectement par le biais d&rsquo;accords avec des tiers, per\u00e7oit le paiement d&rsquo;un acheteur et le transmet au vendeur du march\u00e9.<\/span><\/p>\n<p><strong><span style=\"color: #993300;\">Commentaires :<\/span><\/strong> C&rsquo;est cette version qui est privil\u00e9gi\u00e9e par les acteurs du <strong><em><a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/documents\/wstax\/White-Paper-final-w-App-2-5-20.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">MTC<\/a><\/em><\/strong> par <em>: <span style=\"color: #993300;\">The model approved on November 22, 2019 by the National Conference of State Legislatures (NCSL) State and Local Tax (SALT) Task Force (\u201cNCSL model\u201d), approved by the NCSLExecutive Committee inJanuary2020,<span style=\"background: #ffff00;\">suggests a narrow definition and <span style=\"color: #ff0000;\">includes certain exclusions<\/span><\/span>.<\/span><\/em><\/p>\n<p><span class=\"tlid-translation translation\" lang=\"fr\"><span class=\"\" title=\"\"><span style=\"background: #ffff00 none repeat scroll 0% 0%;\">A propos <span style=\"color: #ff0000;\">des exclusions avec DAGTVA,<\/span> se rapporter \u00e0 la page :\u00a0<\/span> <a href=\"https:\/\/www.dagtva.com\/?page_id=5906\" target=\"_blank\" rel=\"noopener noreferrer\">CASex.<\/a><\/span><\/span><\/p>\n<div><em><span style=\"color: #ff0000;\"><strong>Nota :<\/strong><\/span> <span style=\"color: #993300;\">Twenty-one States plus the District of Columbia have adopted narrow definitions.<\/span><\/em><\/div>\n<div>\n<div><span style=\"color: #993300;\"><em>Fifteen states have adopted broad definitions. Business participants in the Work Group expressed a strong preference for the narrow definition, because the broad definition leads to more uncertainty.<\/em><\/span><\/div>\n<\/div>\n<p>Nous voyons, avec la remarque pr\u00e9c\u00e9dente, se dessiner avec la <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, 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> de la Cour Supr\u00eame des U.S.,<\/em> que des divergences d&rsquo;applications de la loi entre \u00c9tats vont entra\u00eener des difficult\u00e9s qui vont \u00eatre difficile \u00e0 r\u00e9soudre surtout quand un \u00c9tat qui applique la &lsquo;<em>d\u00e9finition \u00e9troite<\/em>&lsquo; va demander \u00e0 un \u00c9tat qui applique la &lsquo;<em>d\u00e9finition large<\/em>&lsquo; de lui restituer des taxes quand celles-ci seront inconnues !<\/p>\n<p><span style=\"background: #ffff00;\">DAGTVA privil\u00e9gie cette d\u00e9finition \u00e9troite pour toutes les transactions factur\u00e9es comme le<em> :<\/em> \u00ab\u00a0<em>National Conference of State Legislatures (NCSL) State and Local Tax (SALT) Task Force (\u201cNCSL model\u201d)\u00a0\u00bb, <\/em>et appouv\u00e9 par le <em>\u00ab\u00a0NCSLExecutive Committee<\/em>\u00a0\u00bb .<\/span><\/p>\n<p>Avec DAGTVA et la &lsquo;<em>d\u00e9finition \u00e9troite<\/em>&lsquo;, toutes les transactions produisant une facturation sont automatiquement d\u00e9clar\u00e9es aux autorit\u00e9s de taxation. Ces transactions sont sujettes \u00e0 ce que les taxes qui leur sont affect\u00e9es soient restitu\u00e9es \u00e0 l&rsquo;\u00e9tat de consommation. c&rsquo;est l&rsquo;objet de la loi qui sera le support de la proposition DAGTVA pour un march\u00e9 unique mondial (<strong><span style=\"color: #0000ff;\">W<\/span><\/strong>orld <span style=\"color: #0000ff;\"><strong>S<\/strong><\/span>ingle <strong><span style=\"color: #0000ff;\">M<\/span><\/strong>arket).<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #0000ff;\">**********<\/span><\/p>\n<p style=\"text-align: center;\"><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: #0000ff;\">**********<\/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 Les R\u00e8gles de lien du syst\u00e8me de taxation N\u00b0 Probl\u00e8mes expos\u00e9s, demandes, contraintes et sujets Origine Pg Li R\u00e9f. 18 WST \u2013 D\u00e9finition \u00e9troite, traitement \u2013 &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=5924\">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-5924","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/5924","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=5924"}],"version-history":[{"count":10,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/5924\/revisions"}],"predecessor-version":[{"id":11242,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/5924\/revisions\/11242"}],"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=5924"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}