{"id":6070,"date":"2020-06-25T10:13:03","date_gmt":"2020-06-25T09:13:03","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=6070"},"modified":"2024-08-11T14:21:04","modified_gmt":"2024-08-11T13:21:04","slug":"benefices-des-emns-rbacb","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=6070","title":{"rendered":"B\u00e9n\u00e9fice EMN RBAcb"},"content":{"rendered":"<p style=\"text-align: center;\"><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.dagtva.com\/?page_id=6352\" target=\"_blank\" rel=\"noopener noreferrer\">Proposition d\u2019un Dispositif Mondial de Taxation<\/a><\/span><\/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\">81<\/td>\n<td width=\"332\"><span style=\"color: #800000;\"><strong>A<\/strong><\/span>p \u2013 <span style=\"color: #800000;\"><strong>c<\/strong><\/span>alculer les <span style=\"color: #800000;\"><strong>b<\/strong><\/span>\u00e9n\u00e9fices par branche d\u2019activit\u00e9, r\u00e9gion et\/ou march\u00e9<\/td>\n<td width=\"60\">Pilier 1<\/td>\n<td width=\"24\">16<\/td>\n<td width=\"24\">19<\/td>\n<td width=\"72\">RBAcb<\/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><\/em><span style=\"color: #993300;\"><b> <\/b><em><strong>Appendice \u2013 Proposition d\u00e9taill\u00e9e de r\u00e9partition des b\u00e9n\u00e9fices<\/strong><\/em><\/span><\/p>\n<p><span style=\"color: #993300;\"><em><strong>Montant A<\/strong><\/em><\/span><\/p>\n<p><em><span style=\"color: #993300;\"><strong>53<\/strong>.\u00a0 &#8230;..<span style=\"background: #ffff00 none repeat scroll 0% 0%;\">il pourrait \u00eatre n\u00e9cessaire de calculer les b\u00e9n\u00e9fices par branche d\u2019activit\u00e9, r\u00e9gion et\/ou march\u00e9<\/span><\/span> (<a href=\"https:\/\/www.dagtva.com\/?page_id=6070\">RBAcb<\/a> \u2013 <a href=\"https:\/\/www.dagtva.com\/?page_id=6048\">RBQrs<\/a> \u2013 <a href=\"https:\/\/www.dagtva.com\/?page_id=6096\">RBAbr<\/a>)<span style=\"color: #993300;\">. Des distorsions pourraient autrement appara\u00eetre dans le cas des entreprises qui conjuguent une activit\u00e9 de commerce de d\u00e9tail \u00e0 faible marge et une activit\u00e9 d\u2019infonuagique \u00e0 forte marge, ces distorsions \u00e9tant susceptibles de b\u00e9n\u00e9ficier aux juridictions o\u00f9 se concentrent les ventes au d\u00e9tail au d\u00e9triment de celles o\u00f9 ont lieu les ventes de services infonuagiques.<\/span><br \/>\n<\/em><\/p>\n<p>Faisant suite aux rubriques cit\u00e9es dans la question, ce sujet a d\u00e9j\u00e0 \u00e9t\u00e9 trait\u00e9 dans la rubrique <a href=\"https:\/\/www.dagtva.com\/?page_id=6056\" target=\"_blank\" rel=\"noopener noreferrer\">RBAbp<\/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 81 Ap \u2013 calculer les b\u00e9n\u00e9fices par branche d\u2019activit\u00e9, r\u00e9gion &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=6070\">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-6070","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6070","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=6070"}],"version-history":[{"count":8,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6070\/revisions"}],"predecessor-version":[{"id":11393,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6070\/revisions\/11393"}],"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=6070"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}