{"id":5959,"date":"2020-06-25T09:27:56","date_gmt":"2020-06-25T08:27:56","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=5959"},"modified":"2024-08-10T07:34:31","modified_gmt":"2024-08-10T06:34:31","slug":"benefices-des-emns-rbrpc","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=5959","title":{"rendered":"B\u00e9n\u00e9fice EMN RBRpc"},"content":{"rendered":"<p style=\"text-align: center;\"><a href=\"https:\/\/www.dagtva.com\/?page_id=6352\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color: #800000;\"><span style=\"color: #3366ff;\">Proposition d\u2019un Dispositif Mondial de Taxation<\/span><\/span><\/a><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #800000;\">\u00a0\u2013 Table de v\u00e9rit\u00e9 DAGTVA \u2013<\/span><\/p>\n<p align=\"center\"><span style=\"color: #800000;\"><strong>DAGTVA\u00ae \u2013 R\u00e9partition des b\u00e9n\u00e9fices des EMNs<\/strong><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"41\"><strong>N\u00b0<\/strong><\/td>\n<td width=\"332\"><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=\"24\"><strong>Li<\/strong><\/td>\n<td width=\"72\"><strong>Doc<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"41\">28<\/td>\n<td width=\"332\"><span style=\"color: #800000;\"><strong>R<\/strong><\/span>espect du principe de <span style=\"color: #800000;\"><strong>p<\/strong><\/span>leine <span style=\"color: #800000;\"><strong>c<\/strong><\/span>oncurrence\u00a0 \u00ab\u00a0Approche unifi\u00e9e\u00a0\u00bb<\/td>\n<td width=\"60\">Pilier 1<\/td>\n<td width=\"24\">5<\/td>\n<td width=\"24\">5<\/td>\n<td width=\"72\">RBRpc<\/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;\">Les trois alternatives, telles qu\u2019expos\u00e9es dans le Programme de travail au titre du Pilier 1, ont en commun un certain nombre de caract\u00e9ristiques :<\/span> <\/em><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: #993300;\"><em>\u2022 <span style=\"background: #ffff00;\">elles s\u2019\u00e9cartent toutes du principe de pleine concurrence<\/span> et d\u00e9rogent au principe de l\u2019entit\u00e9 distincte ;<\/em><\/span><\/p>\n<p>Contrairement \u00e0 ce qui est pr\u00e9cis\u00e9 ci-dessus et dans la rubrique suivante <a href=\"https:\/\/www.dagtva.com\/?page_id=5964\" target=\"_blank\" rel=\"noopener noreferrer\">RBNac<\/a>, vous verrez dans l&rsquo;\u00e9tude de cette proposition d&rsquo;un dispositif mondial de taxation, par <a href=\"https:\/\/www.dagtva.com\/?page_id=6347\" target=\"_blank\" rel=\"noopener noreferrer\">le calcul DAGTVA des prix de transfert<\/a>, que <span style=\"background: #ffff00 none repeat scroll 0% 0%;\"><span style=\"color: #ff0000;\">le syst\u00e8me DAGTVA ne s&rsquo;\u00e9carte jamais du respect du principe de pleine concurrence<\/span><\/span>. <span style=\"background: #ffff00;\">Il va m\u00eame au del\u00e0 en calculant automatiquement un prix de transfert th\u00e9orique afin d&rsquo;\u00e9viter toute manipulation fiscale visant \u00e0 d\u00e9roger \u00e0 ce principe de saine concurrence.<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #800000;\">**********<\/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: #800000;\">**********<\/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 R\u00e9partition des b\u00e9n\u00e9fices des EMNs N\u00b0 Probl\u00e8mes expos\u00e9s, demandes, contraintes et sujets Origine Pg Li Doc 28 Respect du principe de pleine concurrence\u00a0 \u00ab\u00a0Approche unifi\u00e9e\u00a0\u00bb Pilier &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=5959\">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-5959","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/5959","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=5959"}],"version-history":[{"count":10,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/5959\/revisions"}],"predecessor-version":[{"id":11268,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/5959\/revisions\/11268"}],"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=5959"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}