{"id":6060,"date":"2020-06-25T10:09:59","date_gmt":"2020-06-25T09:09:59","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=6060"},"modified":"2024-08-11T14:16:29","modified_gmt":"2024-08-11T13:16:29","slug":"benefices-des-emns-rbain","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=6060","title":{"rendered":"B\u00e9n\u00e9fice EMN RBAin"},"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<p align=\"center\"><span style=\"color: #ff0000;\">Nota :<\/span> <span style=\"color: #993300;\">retrouverez l\u2019indexation de toutes ces pages dans la table sp\u00e9ciale ci-apr\u00e8s :<\/span> <a href=\"https:\/\/www.dagtva.com\/?page_id=6134\" target=\"_blank\" rel=\"noopener noreferrer\">La table des rubriques concernant les b\u00e9n\u00e9fices des EMNs.<\/a><\/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\">76<\/td>\n<td width=\"332\"><span style=\"color: #800000;\"><strong>A<\/strong><\/span>p \u2013 <span style=\"color: #800000;\"><strong>A<\/strong><\/span>ppendice \u2013\u00a0 <span style=\"color: #800000;\"><strong>i<\/strong><\/span>soler les b\u00e9n\u00e9fices <span style=\"color: #800000;\"><strong>n<\/strong><\/span>on standards g\u00e9n\u00e9r\u00e9s<\/td>\n<td width=\"60\">Pilier 1<\/td>\n<td width=\"24\">15<\/td>\n<td width=\"24\">44<\/td>\n<td width=\"72\">RBAin<\/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 <\/b><span style=\"color: #993300;\"><strong>Appendice \u2013 Proposition d\u00e9taill\u00e9e de r\u00e9partition des b\u00e9n\u00e9fices<\/strong><\/span><\/em><\/p>\n<p><span style=\"color: #993300;\"><em><strong>Montant A<\/strong><\/em><\/span><\/p>\n<p><span style=\"color: #993300;\"><em><strong>52<\/strong>.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 D\u2019une mani\u00e8re g\u00e9n\u00e9rale, cette approche s\u2019inspire en partie des caract\u00e9ristiques de la m\u00e9thode de partage des b\u00e9n\u00e9fices r\u00e9siduels (en introduisant un seuil de rentabilit\u00e9 afin d\u2019exclure la r\u00e9mun\u00e9ration des activit\u00e9s standards ou de routine), et en partie de la m\u00e9thode de r\u00e9partition fractionnaire (en s\u2019appuyant sur des calculs fond\u00e9s sur des formules). Cette approche combin\u00e9e pr\u00e9sente deux grands avantages qui contribuent \u00e0 l\u2019applicabilit\u00e9 de la proposition. Premi\u00e8rement, <span style=\"background: #ffff00 none repeat scroll 0% 0%;\">elle permettrait d\u2019isoler les b\u00e9n\u00e9fices non standards pr\u00e9sum\u00e9s g\u00e9n\u00e9r\u00e9s par une entreprise<\/span>.<\/em><\/span><\/p>\n<p>Si l&rsquo;on consid\u00e8re comme dans la rubrique pr\u00e9c\u00e9dente <a href=\"https:\/\/www.dagtva.com\/?page_id=6058\" target=\"_blank\" rel=\"noopener noreferrer\">RBAbs<\/a> que le mot \u00ab <em>pr\u00e9sum\u00e9<\/em> \u00bb n\u2019a pas sa place dans un document comme celui-ci et que <span style=\"background: #ffff00 none repeat scroll 0% 0%;\">l&rsquo;on ne retienne que l&rsquo;isolation des b\u00e9n\u00e9fices, c&rsquo;est ce que fait avec une grande pr\u00e9cision<\/span> <a href=\"https:\/\/www.dagtva.com\/?page_id=6347\" target=\"_blank\" rel=\"noopener noreferrer\">le calcul DAGTVA des prix de transfert,<\/a> sans s&rsquo;appuyer des seuils, ni d&rsquo;exclure des activit\u00e9s standards ou de routine. La r\u00e9partition fractionnaire s&rsquo;appliquant d&rsquo;office proportionnellement dans chaque juridiction, laissant \u00e0 celle-ci le libre arbitre de leurs souveraines d\u00e9cisions. Il n&rsquo;y aurait donc pas de calculs fond\u00e9s sur des formules.<\/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 Nota : retrouverez l\u2019indexation de toutes ces pages dans la table sp\u00e9ciale ci-apr\u00e8s : La table des rubriques concernant les b\u00e9n\u00e9fices &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=6060\">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-6060","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6060","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=6060"}],"version-history":[{"count":9,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6060\/revisions"}],"predecessor-version":[{"id":11383,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6060\/revisions\/11383"}],"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=6060"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}