{"id":6028,"date":"2020-06-25T10:00:49","date_gmt":"2020-06-25T09:00:49","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=6028"},"modified":"2024-08-11T13:58:26","modified_gmt":"2024-08-11T12:58:26","slug":"benefices-des-emns-rbqpt","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=6028","title":{"rendered":"B\u00e9n\u00e9fice EMN RBQpt"},"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;\"> \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\">60<\/td>\n<td width=\"332\"><span style=\"color: #800000;\"><strong>Q<\/strong><\/span>e \u2013 <span style=\"color: #800000;\"><strong>p<\/strong><\/span>robl\u00e9matiques<span style=\"color: #800000;\"><strong> t<\/strong><\/span>raitement des pertes, et d\u00e9termination de d\u2019emplacement<\/td>\n<td width=\"60\">Pilier 1<\/td>\n<td width=\"24\">11<\/td>\n<td width=\"24\">33<\/td>\n<td width=\"72\">RBQpt<\/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 <em><span style=\"color: #993300;\">2.5. Principales questions en suspens<\/span><\/em><\/strong><\/p>\n<p><strong><i><span style=\"color: #993300;\">32<\/span><\/i><\/strong><em><span style=\"color: #993300;\">. Un certain nombre <span style=\"background: yellow none repeat scroll 0% 0%;\">des aspects n\u00e9cessitant des travaux plus approfondis<\/span> sont d\u00e9j\u00e0 couverts par le Programme de travail. Il s\u2019agit entre autres du recours \u00e9ventuel \u00e0 une segmentation r\u00e9gionale ou par branche d\u2019activit\u00e9, <span style=\"background: yellow none repeat scroll 0% 0%;\">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<\/span>.<\/span><\/em><\/p>\n<p>Avec la taxation transactionnelle telle qu&rsquo;elle est d\u00e9finie par <a href=\"https:\/\/www.dagtva.com\/?page_id=6347\" target=\"_blank\" rel=\"noopener noreferrer\">le calcul DAGTVA des prix de transfert<\/a>, chaque juridiction va calculer tr\u00e8s pr\u00e9cis\u00e9ment la part fiscale de l\u2019entit\u00e9 d\u2019une EMN en fonction de l\u2019activit\u00e9 commerciale qu\u2019elle a d\u00e9clar\u00e9e et qui aura aussi \u00e9t\u00e9 d\u00e9clar\u00e9e dans la juridiction de la destination de la transaction.<\/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\u2019autres 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 compl\u00e8te<\/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 \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 60 Qe \u2013 probl\u00e9matiques traitement des pertes, et d\u00e9termination de &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=6028\">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-6028","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6028","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=6028"}],"version-history":[{"count":7,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6028\/revisions"}],"predecessor-version":[{"id":11336,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6028\/revisions\/11336"}],"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=6028"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}