{"id":6004,"date":"2020-06-25T09:53:11","date_gmt":"2020-06-25T08:53:11","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=6004"},"modified":"2024-08-10T07:54:31","modified_gmt":"2024-08-10T06:54:31","slug":"benefices-des-emns-rbatb","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=6004","title":{"rendered":"B\u00e9n\u00e9fice EMN RBAtb"},"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>\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\">48<\/td>\n<td width=\"332\"><span style=\"color: #800000;\"><strong>A<\/strong><\/span>pplicables <span style=\"color: #800000;\"><strong>t<\/strong><\/span>ant aux <span style=\"color: #800000;\"><strong>b<\/strong><\/span>\u00e9n\u00e9fices qu\u2019aux pertes<\/td>\n<td width=\"60\">Pilier 1<\/td>\n<td width=\"24\">10<\/td>\n<td width=\"24\">33<\/td>\n<td width=\"72\">RBAtb<\/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> :\u00a0<span style=\"color: #993300;\"> 2.4. R\u00e8gles nouvelles et r\u00e9vis\u00e9es de r\u00e9partition des b\u00e9n\u00e9fices<\/span><\/strong><\/p>\n<p><em><span style=\"color: #993300;\">29. Les nouvelles r\u00e8gles, conjointement avec les r\u00e8gles actuelles de d\u00e9termination des prix de transfert, devront attribuer aux juridictions du march\u00e9 la fraction convenue de b\u00e9n\u00e9fices et le faire de fa\u00e7on simple, en \u00e9vitant la double imposition et en renfor\u00e7ant sensiblement la s\u00e9curit\u00e9 juridique en mati\u00e8re fiscale par rapport \u00e0 la situation pr\u00e9sente. Il est \u00e9galement important que les nouvelles r\u00e8gles soient concili\u00e9es avec les r\u00e8gles existantes. En d\u2019autres termes, <span style=\"background: yellow none repeat scroll 0% 0%;\"><span style=\"color: #ff0000;\">les nouvelles r\u00e8gles ne devraient<\/span> pas cr\u00e9er de distorsions et devraient <span style=\"color: #ff0000;\">\u00eatre efficacement applicables tant aux b\u00e9n\u00e9fices qu\u2019aux pertes<\/span><\/span>.<\/span><\/em><\/p>\n<p>Avec la taxation transactionnelle, chaque juridiction va calculer tr\u00e8s pr\u00e9cis\u00e9ment la part fiscale de l&rsquo;entit\u00e9 d&rsquo;une EMN en fonction de l&rsquo;activit\u00e9 commerciale qu&rsquo;elle a d\u00e9clar\u00e9e.<\/p>\n<p><span style=\"color: red; background: yellow;\">Avec la taxation transactionnelle, les pertes sont autant prises en compte que les b\u00e9n\u00e9fices mais, comme c\u2019est pr\u00e9cis\u00e9 dans plusieurs rubriques, avec un d\u00e9compte qui se fera par juridiction et non d\u2019une mani\u00e8re globale<\/span><span style=\"background: yellow;\">.<\/span><\/p>\n<p>Voir aussi la rubrique <a href=\"https:\/\/www.dagtva.com\/?page_id=5996\" target=\"_blank\" rel=\"noopener noreferrer\">RBPpi<\/a> pour d&rsquo;autres d\u00e9tails.<\/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 48 Applicables tant aux b\u00e9n\u00e9fices qu\u2019aux pertes Pilier 1 10 &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=6004\">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-6004","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6004","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=6004"}],"version-history":[{"count":8,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6004\/revisions"}],"predecessor-version":[{"id":11310,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6004\/revisions\/11310"}],"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=6004"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}