{"id":5942,"date":"2020-06-25T08:03:04","date_gmt":"2020-06-25T07:03:04","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=5942"},"modified":"2024-08-10T07:29:05","modified_gmt":"2024-08-10T06:29:05","slug":"regle-de-lien-rlpag","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=5942","title":{"rendered":"R\u00e8gle de lien RLPag"},"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 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\">27<\/td>\n<td width=\"347\">Dispositions<span style=\"color: #000080;\"><strong> P<\/strong><\/span>ossibles \u2013 <span style=\"color: #000080;\"><strong>a<\/strong><\/span>pplicables aux <span style=\"color: #000080;\"><strong>g<\/strong><\/span>roupes<\/td>\n<td width=\"60\">Pilier 1<\/td>\n<td width=\"24\">9<\/td>\n<td width=\"25\">29<\/td>\n<td width=\"60\">RLPag<\/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>L\u2019objectif est non seulement que ce seuil de chiffre d\u2019affaires d\u00e9clenche un lien pour les mod\u00e8les d\u2019affaires impliquant des activit\u00e9s de ventes \u00e0 distance aupr\u00e8s de consommateurs, <span style=\"background: #ffff00;\">mais s\u2019applique \u00e9galement aux groupes<\/span> qui vendent leurs produits et services sur un march\u00e9 par l\u2019interm\u00e9diaire d\u2019un distributeur (qu\u2019il s\u2019agisse d\u2019une entit\u00e9 locale li\u00e9e ou ind\u00e9pendante).<\/em><\/span><\/p>\n<p>Comme c\u2019est pr\u00e9cis\u00e9 \u00e0 la page <a href=\"https:\/\/www.dagtva.com\/?page_id=5940\" target=\"_blank\" rel=\"noopener noreferrer\">RLSad<\/a>, <a href=\"https:\/\/www.dagtva.com\/?page_id=6275\" target=\"_blank\" rel=\"noopener noreferrer\">RLNac<\/a>, <span style=\"background: #ffff00 none repeat scroll 0% 0%;\">DAGTVA se fonde sur un mod\u00e8le de taxation li\u00e9 au transactionnel qui <span style=\"color: #ff0000;\">par d\u00e9finition ne tient pas compte d\u2019un seuil de chiffre d\u2019affaires, ni de l\u2019activit\u00e9, ni du volume de celle-ci<\/span><\/span>. On ne peut donc pas dire, avec DAGTVA, que c&rsquo;est le seuil de chiffre d&rsquo;affaires qui d\u00e9clenche le lien qui conduit \u00e0 l&rsquo;application d&rsquo;une correcte taxation. De ce fait, la notion d&rsquo;application \u00e0 un groupe ou EMN n&rsquo;a pas d&rsquo;objet dans un mod\u00e8le transactionnel tel qu&rsquo;il est d\u00e9crit dans cette \u00e9tude.<\/p>\n<p><span style=\"background: #ffff00 none repeat scroll 0% 0%; color: #ff0000;\">Ce n&rsquo;est pas l&rsquo;environnement commercial d&rsquo;une EMN qui est sujet \u00e0 taxation avec DAGTVA mais les transactions taxables qui lui procurent ses revenus.<\/span><\/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. 27 Dispositions Possibles \u2013 applicables aux groupes &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=5942\">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-5942","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/5942","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=5942"}],"version-history":[{"count":8,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/5942\/revisions"}],"predecessor-version":[{"id":11264,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/5942\/revisions\/11264"}],"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=5942"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}