{"id":6050,"date":"2020-06-25T10:07:10","date_gmt":"2020-06-25T09:07:10","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=6050"},"modified":"2024-08-11T14:10:16","modified_gmt":"2024-08-11T13:10:16","slug":"benefices-des-emns-rbqsc","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=6050","title":{"rendered":"B\u00e9n\u00e9fice EMN RBQsc"},"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\">71<\/td>\n<td width=\"332\"><span style=\"color: #800000;\"><strong>Q<\/strong><\/span>e \u2013 <span style=\"color: #800000;\"><strong>s<\/strong><\/span>\u2019entendre sur les <span style=\"color: #800000;\"><strong>c<\/strong><\/span>aract\u00e9ristiques du syst\u00e8me de retenue \u00e0 la source<\/td>\n<td width=\"60\">Pilier 1<\/td>\n<td width=\"24\">12<\/td>\n<td width=\"24\">48<\/td>\n<td width=\"72\">RBQsc<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em><b><a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/documents\/wstax\/approche_unifiee_dagtva.doc\">Citation<\/a> :\u00a0 <span style=\"color: #993300;\">2.5. Principales questions en suspens<\/span><\/b><\/em><\/p>\n<p><em><span style=\"color: #993300;\">Autres probl\u00e9matiques de mise en \u0153uvre.<\/span><\/em><\/p>\n<p><em><span style=\"color: #993300;\">39. <span style=\"background: yellow;\">La perception de l\u2019imp\u00f4t et l\u2019application des obligations fiscales pourraient se r\u00e9v\u00e9ler plus complexes d\u00e8s lors que la charge fiscale pour le montant A est attribu\u00e9e \u00e0 une entit\u00e9 qui n\u2019est pas r\u00e9sidente de la juridiction d\u2019imposition.<\/span> Il y a lieu d\u2019<span style=\"background: yellow;\">explorer la question de savoir si la retenue \u00e0 la source constituerait un m\u00e9canisme ad\u00e9quat de perception du montant A<\/span>. Toutefois, si les pays d\u00e9cident d\u2019opter pour cette approche (qui, en tant que m\u00e9canisme visant et \u00e0 exercer un droit d\u2019imposition sous-jacent et \u00e0 en simplifier l\u2019application, rel\u00e8verait du droit interne), <span style=\"background: yellow;\">il serait n\u00e9cessaire de s\u2019entendre sur les caract\u00e9ristiques du syst\u00e8me de retenue \u00e0 la source que les juridictions pourraient s\u2019engager \u00e0 appliquer<\/span>.<\/span><\/em><\/p>\n<p>Voir la rubrique pr\u00e9c\u00e9dente : <a href=\"https:\/\/www.dagtva.com\/?page_id=6048\" target=\"_blank\" rel=\"noopener noreferrer\">RBQrs<\/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 \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 71 Qe \u2013 s\u2019entendre sur les caract\u00e9ristiques du syst\u00e8me de &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=6050\">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-6050","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6050","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=6050"}],"version-history":[{"count":8,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6050\/revisions"}],"predecessor-version":[{"id":11369,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6050\/revisions\/11369"}],"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=6050"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}