{"id":5964,"date":"2020-06-25T09:38:31","date_gmt":"2020-06-25T08:38:31","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=5964"},"modified":"2024-08-10T07:35:26","modified_gmt":"2024-08-10T06:35:26","slug":"benefices-des-emns-rbnac","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=5964","title":{"rendered":"B\u00e9n\u00e9fice EMN RBNac"},"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 style=\"text-align: center;\" align=\"center\"><span style=\"color: #800000;\"><strong>DAGTVA\u00ae \u2013 R\u00e9partition des b\u00e9n\u00e9fices des EMNs<\/strong><\/span><\/p>\n<table style=\"width: 100%; height: 102px;\">\n<tbody>\n<tr style=\"height: 51px;\">\n<td style=\"height: 51px; width: 7.32899%;\" width=\"41\"><strong>N\u00b0<\/strong><\/td>\n<td style=\"height: 51px; width: 58.9577%;\" width=\"332\"><strong>Probl\u00e8mes expos\u00e9s, demandes, contraintes et sujets<\/strong><\/td>\n<td style=\"height: 51px; width: 11.0749%;\" width=\"60\"><strong>Origine<\/strong><\/td>\n<td style=\"height: 51px; width: 5.21173%;\" width=\"24\"><strong>Pg<\/strong><\/td>\n<td style=\"height: 51px; width: 4.72313%;\" width=\"24\"><strong>Li<\/strong><\/td>\n<td style=\"height: 51px; width: 12.7036%;\" width=\"72\"><strong>Doc<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 51px;\">\n<td style=\"height: 51px; width: 7.32899%;\" width=\"41\">29<\/td>\n<td style=\"height: 51px; width: 58.9577%;\" width=\"332\"><span style=\"color: #800000;\"><strong>R<\/strong><\/span>espect du principe de pleine concurrence des <span style=\"color: #800000;\"><strong>N<\/strong><\/span>ormes <span style=\"color: #800000;\"><strong>ac<\/strong><\/span>tuelles<\/td>\n<td style=\"height: 51px; width: 11.0749%;\" width=\"60\">Pilier 1<\/td>\n<td style=\"height: 51px; width: 5.21173%;\" width=\"24\">6<\/td>\n<td style=\"height: 51px; width: 4.72313%;\" width=\"24\">21<\/td>\n<td style=\"height: 51px; width: 12.7036%;\" width=\"72\">RBNac<\/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: #800000;\"><em>Les trois alternatives, telles qu\u2019expos\u00e9es dans le Programme de travail au titre du Pilier1, ont en commun un certain nombre de caract\u00e9ristiques:<\/em><\/span><\/p>\n<ul>\n<li><em><span style=\"color: #993300; background-color: #ffff00;\"><span style=\"color: #ff0000;\"><strong>elles s\u2019\u00e9cartent toutes<\/strong><\/span> du principe de pleine concurrence<\/span> (<a href=\"https:\/\/www.dagtva.com\/?page_id=5959\">RBRpc<\/a> &#8211; RBNac) <span style=\"color: #993300;\">et d\u00e9rogent au principe de l\u2019entit\u00e9 distincte ; et<\/span><\/em><\/li>\n<\/ul>\n<p><span style=\"color: #ff0000;\"><strong><em>Nouvelle r\u00e8gle de r\u00e9partition des b\u00e9n\u00e9fices <span style=\"background-color: #ffff00;\">qui va au-del\u00e0 du principe de pleine concurrence<\/span><\/em><\/strong><\/span><span style=\"color: #993300;\"><em><span style=\"color: #ff0000; background-color: #ffff00;\">.<\/span> Elle cr\u00e9e une nouvelle r\u00e8gle de r\u00e9partition des b\u00e9n\u00e9fices (<a href=\"https:\/\/www.dagtva.com\/?page_id=5969\">RBSju<\/a>) applicable aux contribuables entrant dans le champ d\u2019application (<a href=\"https:\/\/www.dagtva.com\/?page_id=5899\">CACag<\/a>), qu\u2019ils aient une pr\u00e9sence dans le pays consid\u00e9r\u00e9 via l\u2019exercice d\u2019une activit\u00e9 de commercialisation ou de distribution (\u00e9tablissement stable ou filiale distincte) ou qu\u2019ils r\u00e9alisent leurs ventes par l\u2019interm\u00e9diaire de distributeurs ind\u00e9pendants. Dans le m\u00eame temps, <span style=\"background: #ffff00;\"><span style=\"color: #ff0000;\">l\u2019application des r\u00e8gles actuelles de d\u00e9termination des prix de transfert reposant sur le principe de pleine concurrence est maintenue<\/span> (<a href=\"https:\/\/www.dagtva.com\/?page_id=5967\">RBDpx<\/a><span style=\"color: #333333;\"> \u2013 RBNac \u2013<\/span> <a href=\"https:\/\/www.dagtva.com\/?page_id=5959\">RBRpc<\/a>) <span style=\"color: #ff0000;\"><strong>en grande partie<\/strong><\/span> sous cette approche<\/span>,<\/em><\/span><\/p>\n<p><span style=\"color: #800000;\"><strong><span style=\"text-decoration: underline;\">A propos des citations<\/span> :<\/strong><\/span> Entre les deux premi\u00e8res affirmations du texte Pilier 1, ci-dessus, qui s&rsquo;\u00e9cartent et vont au-del\u00e0 du principe de pleine concurrence et le \u00ab\u00a0<span style=\"color: #993300;\"><em>Dans le m\u00eame temps<\/em><\/span>\u00a0\u00bb qui les contredit quelques lignes plus bas en affirmant que : \u00ab\u00a0<em><span style=\"color: #993300;\">l\u2019application des r\u00e8gles actuelles de d\u00e9termination des prix de transfert reposant sur le principe de pleine concurrence est maintenue<\/span>\u00a0\u00bb , <\/em><span style=\"color: #ff0000;\">il faudrait conna\u00eetre la version qui sera retenue<\/span> ! En effet, on ne peut \u00eatre dans un principe de pleine concurrence et \u00e0 la fois s&rsquo;en \u00e9carter et \u00eatre au del\u00e0 de ce principe. La derni\u00e8re pr\u00e9cision de la phrase \u00ab\u00a0<span style=\"color: #ff0000;\"><em><strong>en grande partie<\/strong><\/em><\/span>\u00a0\u00bb , laisse planer le doute et \u00e0 penser que l&rsquo;on pourrait tout faire et son contraire ! M\u00eame si c&rsquo;est probablement un probl\u00e8me de traduction du document, <span style=\"color: #ff0000;\">il va falloir choisir<\/span> ! Voil\u00e0 qui ne va pas favoriser des n\u00e9gociations claires sur un syst\u00e8me de taxation international aupr\u00e8s de 137 \u00c9tats ayant des int\u00e9r\u00eats diff\u00e9rents.<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #800000;\">**********<\/span><\/p>\n<p>Comme c&rsquo;est pr\u00e9cis\u00e9 dans la rubrique pr\u00e9c\u00e9dente <em><a href=\"https:\/\/www.dagtva.com\/?page_id=5959\" target=\"_blank\" rel=\"noopener noreferrer\">RBRpc<\/a><\/em>, vous verrez dans l\u2019\u00e9tude de cette proposition d\u2019un dispositif mondial de taxation, avec <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%;\">le syst\u00e8me <strong><span style=\"color: #ff0000;\">DAGTVA ne s\u2019\u00e9carte jamais du respect du principe de pleine concurrence<\/span><\/strong>. Mais il ne va pas \u00ab\u00a0<span style=\"color: #ff0000;\">au del\u00e0\u00a0\u00bb <\/span>, <span style=\"color: #ff0000;\"><strong>il se contente<\/strong> en calculant automatiquement un prix de transfert th\u00e9orique <strong>de le renforcer<\/strong><\/span>, afin d&rsquo;\u00e9viter toute manipulation fiscale visant \u00e0 d\u00e9roger \u00e0 ce principe de saine concurrence.<\/span><\/p>\n<p>Le syst\u00e8me <span style=\"background: #ffff00;\">DAGTVA participe aussi par sa structure et son fonctionnement \u00e0 la r\u00e9partition des b\u00e9n\u00e9fices au sein des EMNs<\/span> comme c\u2019est expliqu\u00e9 dans les diff\u00e9rentes situations du<a href=\"https:\/\/www.dagtva.com\/?page_id=6347\" target=\"_blank\" rel=\"noopener noreferrer\"> calcul DAGTVA des prix de transfert.<\/a><\/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 29 Respect du principe de pleine concurrence des Normes actuelles &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=5964\">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-5964","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/5964","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=5964"}],"version-history":[{"count":10,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/5964\/revisions"}],"predecessor-version":[{"id":11270,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/5964\/revisions\/11270"}],"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=5964"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}