{"id":5926,"date":"2020-06-25T07:57:35","date_gmt":"2020-06-25T06:57:35","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=5926"},"modified":"2024-08-10T07:15:08","modified_gmt":"2024-08-10T06:15:08","slug":"regle-de-lien-rldli","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=5926","title":{"rendered":"R\u00e8gle de lien RLDli"},"content":{"rendered":"<p style=\"text-align: center;\"><a href=\"https:\/\/www.dagtva.com\/?page_id=6352\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color: #3366ff;\">Proposition d\u2019un Dispositif Mondial de Taxation<\/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 width=\"542\">\n<tbody>\n<tr>\n<td width=\"25\"><strong>N\u00b0<\/strong><\/td>\n<td width=\"347\"><strong>Probl\u00e8mes expos\u00e9s, demandes, contraintes et sujets<\/strong><\/td>\n<td width=\"60\"><strong>Origine<\/strong><\/td>\n<td width=\"24\"><strong>Pg<\/strong><\/td>\n<td width=\"25\"><strong>Li<\/strong><\/td>\n<td width=\"60\"><strong>R\u00e9f.<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"25\">19<\/td>\n<td width=\"347\"><strong>WST \u2013\u00a0 <span style=\"color: #0000ff;\">D<\/span><\/strong>\u00e9finition <span style=\"color: #0000ff;\"><strong>l<\/strong><\/span>arge \u2013 traitement \/collecte directe \/<span style=\"color: #0000ff;\"> <strong>i<\/strong><\/span>ndirecte du paiement <span style=\"color: #0000ff;\"><strong>MPF<\/strong><\/span><\/td>\n<td width=\"60\">MTC<\/td>\n<td width=\"24\">3<\/td>\n<td width=\"25\">35<\/td>\n<td width=\"60\">RLDli<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #0000ff;\"><strong>MPF<\/strong><\/span> : <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 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> :\u00a0 To quote the document &#8211; Introduction <strong>page 3. <\/strong><em>T<span style=\"color: #993300;\">he 2018 White Paper(pp. 6-10) suggested both broad and narrow versions of the definition of the term \u201cmarketplace facilitator\/provider\u201d. 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.<\/span><\/em><br \/>\n<\/span><\/span><\/span><\/p>\n<p><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><\/p>\n<p><span style=\"color: #993300;\"><em>Also, a business falling within the broad definition that does not directly or indirectly <\/em><em>process or collect the payment cannot practically comply with the tax collection requirement. <\/em><em>Some business participants have advocated for adoption of exclusions from the defini<\/em><em>tion for certain industries, such as payment processors, advertisers, delivery services, <\/em><em>travel and accommodation services, car rentals, etc. <\/em><em>Some of the states have included exclusions in their definitions of \u201cmarketplace facilitator\/provider.<\/em>\u201d <em>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,suggests a narrow definition and includes certain exclusions.<\/em><\/span><\/p>\n<p><span style=\"color: #993300;\"><em>The exclusions typically address situations where the type of business falling within the definition lacks access to the sales transaction information and the payment so cannot practically comply, or the industry already has an established tax compliance model in place that would otherwise be disrupted.<\/em><\/span><\/p>\n<p><em><span style=\"color: #800000;\"><strong>Nota :<\/strong><\/span> <span style=\"color: #993300;\">Twenty-one States plus the District of Columbia have adopted narrow definitions.<\/span><\/em><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><\/p>\n<p><strong><span class=\"tlid-translation translation\" lang=\"fr\">Traduction litt\u00e9rale partielle :<br \/>\n<\/span><\/strong><\/p>\n<p><span class=\"tlid-translation translation\" lang=\"fr\"><span class=\"\" title=\"\">En outre, <span style=\"background: #ffff00;\">une entreprise relevant de la d\u00e9finition large qui ne traite pas ou ne per\u00e7oit pas directement ou indirectement le paiement ne peut pratiquement pas se conformer \u00e0 l&rsquo;exigence de perception fiscale<\/span>.<\/span> <span class=\"\" title=\"\">Certains participants commerciaux ont pr\u00e9conis\u00e9 l&rsquo;adoption d&rsquo;exclusions de la d\u00e9finition pour certaines industries (<span style=\"background: #ffff00 none repeat scroll 0% 0%;\">voir la page <a style=\"color: #993300;\" href=\"https:\/\/www.dagtva.com\/?page_id=5906\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color: #3366ff;\"><span style=\"color: #0000ff;\">CASex<\/span><\/span><\/a> \u00e0 propos <span style=\"color: #ff0000;\">des exclusions avec DAGTVA<\/span><\/span>), telles que les interm\u00e9diaires de paiement, les annonceurs, les services de livraison, les services de voyage et d&rsquo;h\u00e9bergement, la location de voitures, etc.<\/span><\/span><\/p>\n<p><span class=\"tlid-translation translation\" lang=\"fr\"><span class=\"\" title=\"\"><span style=\"background: #ffff00 none repeat scroll 0% 0%;\">Les exclusions concernent g\u00e9n\u00e9ralement des situations o\u00f9 le type d&rsquo;entreprise entrant dans la d\u00e9finition <span style=\"color: #ff0000;\">n&rsquo;a pas acc\u00e8s aux informations sur les transactions de vente et le paiement ne peut donc pratiquement pas \u00eatre conforme<\/span>, ou l&rsquo;industrie a d\u00e9j\u00e0 un mod\u00e8le de conformit\u00e9 fiscale en place qui serait autrement perturb\u00e9<\/span>.<\/span><\/span><\/p>\n<p><span style=\"color: #800000;\"><strong>Commentaires :<\/strong><\/span><\/p>\n<p>Les \u00c9tats qui ont choisi cette &lsquo;<em>solution large<\/em>&lsquo; vont se retrouver avec un syst\u00e8me de restitution de taxes impossible \u00e0 g\u00e9rer, o\u00f9 il n&rsquo;y aura que des entreprises qui vont chercher par divers moyens \u00e0 passer dans les domaines d&rsquo;exclusions, en arguant qu&rsquo;elles n&rsquo;ont pas la possibilit\u00e9 de se conformer \u00e0 la loi. D&rsquo;autres entreprises diront qu&rsquo;elles n&rsquo;ont pas acc\u00e8s aux informations de vente, quand ce ne sera pas l\u2019\u00c9tat de ces entreprises qui cherchera \u00e0 ne pas restituer les taxes \u00e0 l\u2019\u00c9tat de march\u00e9.<\/p>\n<p>On peut le constater par ce qui a \u00e9t\u00e9 d\u00e9cid\u00e9 dans ses d\u00e9cisions de l&rsquo;Annexe A du document du <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\"><em><strong>MTC<\/strong><\/em><\/a>, que les exclusions sont telles que cette loi : <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,\u00a0<a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/2019\/08\/17-494_South_Dakota-Wayfair.pdf\"> d\u00e9cision 17-494 Wayfair Inc,<\/a><\/em> va poser d&rsquo;\u00e9normes probl\u00e8mes d&rsquo;application alors que le syst\u00e8me <span style=\"background: #ffff00 none repeat scroll 0% 0%; color: #ff0000;\">DAGTVA n&rsquo;a aucune contrainte de lien et de seuil d&rsquo;ex\u00e9cution.<\/span><\/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. 19 WST \u2013\u00a0 D\u00e9finition large \u2013 traitement &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=5926\">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-5926","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/5926","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=5926"}],"version-history":[{"count":10,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/5926\/revisions"}],"predecessor-version":[{"id":11244,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/5926\/revisions\/11244"}],"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=5926"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}