{"id":6026,"date":"2020-06-25T10:00:10","date_gmt":"2020-06-25T09:00:10","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=6026"},"modified":"2024-08-10T08:06:14","modified_gmt":"2024-08-10T07:06:14","slug":"benefices-des-emns-rbqrb","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=6026","title":{"rendered":"B\u00e9n\u00e9fice EMN RBQrb"},"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\">59<\/td>\n<td width=\"332\"><span style=\"color: #800000;\"><strong>Q<\/strong><\/span>e \u2013 <span style=\"color: #800000;\"><strong>r<\/strong><\/span>ecours \u00e9ventuel \u00e0 une segmentation r\u00e9gionale ou par <span style=\"color: #800000;\"><strong>b<\/strong><\/span>ranche d\u2019activit\u00e9<\/td>\n<td width=\"60\">Pilier 1<\/td>\n<td width=\"24\">11<\/td>\n<td width=\"24\">31<\/td>\n<td width=\"72\">RBQrb<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/documents\/wstax\/approche_unifiee_dagtva.doc\"><strong>Citation<\/strong><\/a><strong> :\u00a0 <span style=\"color: #993300;\"><em>2.5. Principales questions en suspens<\/em><\/span><\/strong><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: #993300;\"><em><strong>32<\/strong>. Un certain nombre <span style=\"background: #ffff00 none repeat scroll 0% 0%;\">des aspects n\u00e9cessitant des travaux plus approfondis<\/span> sont d\u00e9j\u00e0 couverts par le Programme de travail. <span style=\"background: #ffff00;\">Il s\u2019agit entre autres du recours \u00e9ventuel \u00e0 une segmentation r\u00e9gionale ou par branche d\u2019activit\u00e9<\/span>, des probl\u00e9matiques et options associ\u00e9es au traitement des pertes, et des enjeux associ\u00e9s \u00e0 la d\u00e9termination de l\u2019emplacement des ventes.<\/em><\/span><\/p>\n<p>Comme il est pr\u00e9cis\u00e9 dans la rubrique <a href=\"https:\/\/www.dagtva.com\/?page_id=6024\" target=\"_blank\" rel=\"noopener noreferrer\">RBMcf<\/a>, avec la taxation transactionnelle, le chiffre d\u2019affaires r\u00e9alis\u00e9 dans chaque juridiction par une EMN serait comptabilis\u00e9 au Cent pr\u00e8s, il n\u2019y aurait pas d\u2019activit\u00e9 suppos\u00e9e de l\u2019entit\u00e9 locale qui ne serait pas fiscalis\u00e9e.<\/p>\n<p><span style=\"background: #ffff00 none repeat scroll 0% 0%; color: #ff0000;\">DAGTVA prend en compte l&rsquo;ensemble des activit\u00e9s o\u00f9 qu&rsquo;elles se trouvent, il n&rsquo;y aurait aucune segmentation ni secteur exclu dans le champ d&rsquo;application<\/span>, comme c&rsquo;est expliqu\u00e9 dans les rubriques <a href=\"https:\/\/www.dagtva.com\/?page_id=6253\" target=\"_blank\" rel=\"noopener noreferrer\">RLPen<\/a>, <a href=\"https:\/\/www.dagtva.com\/?page_id=5906\" target=\"_blank\" rel=\"noopener noreferrer\">CASex<\/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 59 Qe \u2013 recours \u00e9ventuel \u00e0 une segmentation r\u00e9gionale ou &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=6026\">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-6026","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6026","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=6026"}],"version-history":[{"count":9,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6026\/revisions"}],"predecessor-version":[{"id":11334,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6026\/revisions\/11334"}],"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=6026"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}