{"id":5940,"date":"2020-06-25T08:02:30","date_gmt":"2020-06-25T07:02:30","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=5940"},"modified":"2024-08-10T07:26:41","modified_gmt":"2024-08-10T06:26:41","slug":"regle-de-lien-rlsad","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=5940","title":{"rendered":"R\u00e8gle de lien RLSad"},"content":{"rendered":"<p style=\"text-align: center;\"><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.dagtva.com\/?page_id=6352\" target=\"_blank\" rel=\"noopener noreferrer\">Proposition d\u2019un Dispositif Mondial de Taxation<\/a><\/span><\/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>\u00a0<\/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\">26<\/td>\n<td style=\"height: 49px;\" width=\"347\">Nouvelle r\u00e8gle assortie de <span style=\"color: #000080;\"><strong>S<\/strong><\/span>euils de chiffre d\u2019<span style=\"color: #000080;\"><strong>a<\/strong><\/span>ffaires \u00e0 <span style=\"color: #000080;\"><strong>d<\/strong><\/span>\u00e9finir 2<\/td>\n<td style=\"height: 49px;\" width=\"60\">Pilier 1<\/td>\n<td style=\"height: 49px;\" width=\"24\">9<\/td>\n<td style=\"height: 49px;\" width=\"25\">19<\/td>\n<td style=\"height: 49px;\" width=\"60\">RLSad<\/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><span style=\"color: #993300;\"><em>La nouvelle r\u00e8gle du lien, qui s\u2019appliquerait d\u00e8s lors qu\u2019une entreprise participe de fa\u00e7on significative et soutenue dans l\u2019\u00e9conomie d\u2019une juridiction du march\u00e9, par exemple par l\u2019interaction et l\u2019engagement des consommateurs, quel que soit le niveau de pr\u00e9sence physique de l\u2019entreprise dans cette juridiction, permettrait de r\u00e9soudre ce probl\u00e8me.<span style=\"background: #ffff00;\"> Le moyen le plus simple pour appliquer cette r\u00e8gle serait de d\u00e9finir un seuil de chiffre d\u2019affaires pour le march\u00e9 consid\u00e9r\u00e9<\/span> (dont le montant pourrait \u00eatre modul\u00e9 en fonction de la taille du march\u00e9) comme principal indicateur d\u2019une participation soutenue et significative dans cette juridiction.<\/em><\/span><\/p>\n<p><span style=\"background: #ffff00 none repeat scroll 0% 0%;\">DAGTVA <span style=\"color: #ff0000;\">se fonde sur un mod\u00e8le de taxation li\u00e9 au transactionnel<\/span> qui par d\u00e9finition ne tient pas compte d&rsquo;un seuil de chiffre d&rsquo;affaires<\/span>. La plus petite entreprise voulant exporter de mani\u00e8re occasionnelle une production n&rsquo;aurait comme unique contrainte celle d&rsquo;\u00eatre r\u00e9f\u00e9renc\u00e9e dans ses autorit\u00e9s de taxation qui autoriseraient la transaction comme c&rsquo;est expliqu\u00e9 dans la proc\u00e9dure ci-dessous :<\/p>\n<p>Ouvrir\u00a0<a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/dessins\/us\/wsm_b2b_mkplace_dom-usa_wayfair.pdf\">le diaporama en r\u00e9f\u00e9rence.<\/a><\/p>\n<ol>\n<li>Autorisation de poursuivre la transaction (<span style=\"color: #0000ff;\"><em><strong>slide 14<\/strong><\/em><\/span>), l\u2019entreprise exportatrice doit \u00eatre normalement enregistr\u00e9e aupr\u00e8s de ses autorit\u00e9s de taxation pour que celles-ci donnent l\u2019autorisation d\u2019exportation en <a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/documents\/wstax\/modele-de-convention-fiscale-ocde-2017.pdf\">respect des accords de l\u2019OCDE article 7<\/a>,<\/li>\n<\/ol>\n<p>Vous pouvez aussi vous reporter \u00e0 la page <a href=\"https:\/\/www.dagtva.com\/?page_id=5930\" target=\"_blank\" rel=\"noopener noreferrer\">RLSca<\/a> qui traite aussi d&rsquo;une r\u00e8gle de lien adoss\u00e9e \u00e0 un seuil de chiffre d&rsquo;affaires.<\/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\u00a0 N\u00b0 Probl\u00e8mes expos\u00e9s, demandes, contraintes et sujets Origine Pg Li R\u00e9f. 26 Nouvelle r\u00e8gle assortie de Seuils de &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=5940\">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-5940","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/5940","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=5940"}],"version-history":[{"count":10,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/5940\/revisions"}],"predecessor-version":[{"id":11260,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/5940\/revisions\/11260"}],"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=5940"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}