{"id":5934,"date":"2020-06-25T08:00:28","date_gmt":"2020-06-25T07:00:28","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=5934"},"modified":"2024-08-10T07:20:21","modified_gmt":"2024-08-10T06:20:21","slug":"regle-de-lien-rlcau","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=5934","title":{"rendered":"R\u00e8gle de lien RLCau"},"content":{"rendered":"<p style=\"text-align: center;\"><a href=\"https:\/\/www.dagtva.com\/?page_id=6352\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color: #000080;\"><span style=\"color: #3366ff;\">Proposition d\u2019un Dispositif Mondial de Taxation<\/span><\/span><\/a><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #000080;\">\u00a0\u2013 Table de v\u00e9rit\u00e9 DAGTVA \u2013<\/span><\/p>\n<p style=\"text-align: center;\" align=\"center\"><strong><span style=\"color: #000080;\">DAGTVA\u00ae \u2013 Les R\u00e8gles de lien du syst\u00e8me de taxation<\/span> <\/strong><\/p>\n<table style=\"width: 100%;\" width=\"542\">\n<tbody>\n<tr>\n<td style=\"width: 5.99315%;\" width=\"25\"><strong>N\u00b0<\/strong><\/td>\n<td style=\"width: 58.5616%;\" width=\"347\"><strong>Probl\u00e8mes expos\u00e9s, demandes, contraintes et sujets<\/strong><\/td>\n<td style=\"width: 11.9863%;\" width=\"60\"><strong>Origine<\/strong><\/td>\n<td style=\"width: 5.82192%;\" width=\"24\"><strong>Pg<\/strong><\/td>\n<td style=\"width: 5.99315%;\" width=\"25\"><strong>Li<\/strong><\/td>\n<td style=\"width: 11.8151%;\" width=\"60\"><strong>R\u00e9f.<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.99315%;\" width=\"25\">23<\/td>\n<td style=\"width: 58.5616%;\" width=\"347\">Nouvelle r\u00e8gle du lien applicable par <span style=\"color: #000080;\"><strong>C<\/strong><\/span>onvention <span style=\"color: #000080;\"><strong>au<\/strong><\/span>tonome<\/td>\n<td style=\"width: 11.9863%;\" width=\"60\">Pilier 1<\/td>\n<td style=\"width: 5.82192%;\" width=\"24\">6<\/td>\n<td style=\"width: 5.99315%;\" width=\"25\">19<\/td>\n<td style=\"width: 11.8151%;\" width=\"60\">RLCau<\/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\"><strong>Citation<\/strong><\/a><strong> :<\/strong> <em><span style=\"color: #993300;\"><strong>Nouvelle r\u00e8gle du lien<\/strong> \u2013 Pour les entreprises entrant dans le champ d&rsquo;application, elle cr\u00e9e une nouvelle r\u00e8gle du lien, sans condition de pr\u00e9sence physique, mais reposant largement sur les ventes. Ce nouveau lien pourrait \u00eatre assorti de seuils, y compris de seuils de chiffre d\u2019affaires par pays, calibr\u00e9s de telle sorte \u00e0 permettre aux juridictions caract\u00e9ris\u00e9es par des \u00e9conomies plus modestes de b\u00e9n\u00e9ficier \u00e9galement de cette nouvelle approche. <\/span><span style=\"background: #ffff00 none repeat scroll 0% 0%;\"><span style=\"color: #993300;\">Cette nouvelle r\u00e8gle de lien serait con\u00e7ue comme<\/span> <span style=\"color: #ff0000;\">une nouvelle disposition conventionnelle autonome<\/span><\/span>.<\/em><\/p>\n<p>Avec DAGTVA la nouvelle disposition conventionnelle serait celle appliqu\u00e9e entre <span style=\"background: #ffff00 none repeat scroll 0% 0%;\">les \u00c9tats qui d\u00e9cideraient d&rsquo;avoir un syst\u00e8me mutualis\u00e9 de taxation<\/span>, c&rsquo;est \u00e0 dire un <span style=\"text-decoration: underline; color: #ff0000;\"><strong>M<\/strong><span style=\"color: #0000ff; text-decoration: underline;\">arch\u00e9<\/span> <strong>U<\/strong><span style=\"color: #0000ff; text-decoration: underline;\">nique<\/span> <strong>M<\/strong><span style=\"color: #0000ff; text-decoration: underline;\">ondial<\/span><\/span> (<strong><em><span style=\"color: #0000ff;\">WSM<\/span><\/em><\/strong>). Les entreprises dont les EMNs devraient se conformer aux lois appliqu\u00e9es dans les pays o\u00f9 elles exercent leurs activit\u00e9s. <span style=\"background: #ffff00 none repeat scroll 0% 0%;\">Ce n&rsquo;est pas l&rsquo;EMN qui fixe la loi, c&rsquo;est l\u2019\u00c9tat ! Libre ensuite \u00e0 l&rsquo;EMN d&rsquo;y commercer ou pas<\/span>. Il faut bien se rendre \u00e0 l&rsquo;\u00e9vidence que ce sont les \u00c9tats, avec la requ\u00eate du G20 aupr\u00e8s de l&rsquo;OCDE de proposer un syst\u00e8me unique de taxation, qui vont d\u00e9cider des solutions \u00e0 adopter dans ce domaine.<\/p>\n<p>Vous verrez dans <a href=\"https:\/\/www.dagtva.com\/?page_id=6347\" target=\"_blank\" rel=\"noopener noreferrer\">le calcul DAGTVA des prix de transfert<\/a> que les \u00c9tats ne laissent pas beaucoup de choix dans politiques commerciales des EMNs. Pour les \u00c9tats r\u00e9calcitrants, comme les paradis fiscaux, DAGTVA ne leur laissera pas non plus beaucoup de marges de man\u0153uvre dans le commerce international.<\/p>\n<p><span style=\"background: #ffff00 none repeat scroll 0% 0%;\">La nouvelle r\u00e8gle de lien avec DAGTVA serait pour l&rsquo;EMN d&rsquo;accepter par d\u00e9faut de pouvoir commercer sans avoir pour autant une condition de pr\u00e9sence physique<\/span><em> (<a href=\"https:\/\/www.dagtva.com\/?page_id=5922\" target=\"_blank\" rel=\"noopener noreferrer\">RLPph<\/a>) <\/em><span style=\"background: #ffff00 none repeat scroll 0% 0%;\">mais avec l&rsquo;autorisation de ses autorit\u00e9s de taxation locales d&rsquo;effectuer un commerce international bas\u00e9 sur les ventes<\/span><em> (<a href=\"https:\/\/www.dagtva.com\/?page_id=5902\" target=\"_blank\" rel=\"noopener noreferrer\">CAMnu<\/a>) <\/em><span style=\"background: #ffff00 none repeat scroll 0% 0%;\">sans aucun seuil de taille d&rsquo;entreprise<\/span><em> (<a href=\"https:\/\/www.dagtva.com\/?page_id=5908\" target=\"_blank\" rel=\"noopener noreferrer\">CALft<\/a>) <\/em> <span style=\"background: #ffff00 none repeat scroll 0% 0%;\">ni de chiffre d&rsquo;affaires<\/span><em> (<a href=\"https:\/\/www.dagtva.com\/?page_id=5911\" target=\"_blank\" rel=\"noopener noreferrer\">CASch<\/a> &#8211; <a href=\"https:\/\/www.dagtva.com\/?page_id=5930\" target=\"_blank\" rel=\"noopener noreferrer\">RLSca<\/a>) .<\/em><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #000080;\">**********<\/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: #000080;\">**********<\/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. 23 Nouvelle r\u00e8gle du lien applicable par &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=5934\">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-5934","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/5934","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=5934"}],"version-history":[{"count":10,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/5934\/revisions"}],"predecessor-version":[{"id":11254,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/5934\/revisions\/11254"}],"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=5934"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}