{"id":6072,"date":"2020-06-25T10:13:32","date_gmt":"2020-06-25T09:13:32","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=6072"},"modified":"2024-08-11T14:21:58","modified_gmt":"2024-08-11T13:21:58","slug":"benefices-des-emns-rbacm","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=6072","title":{"rendered":"B\u00e9n\u00e9fice EMN RBAcm"},"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\">82<\/td>\n<td width=\"332\"><span style=\"color: #800000;\"><strong>A<\/strong><\/span>p \u2013 <span style=\"color: #800000;\"><strong>c<\/strong><\/span>alcul du <span style=\"color: #800000;\"><strong>m<\/strong><\/span>ontant A sur la base d\u2019un niveau convenu de rentabilit\u00e9<\/td>\n<td width=\"60\">Pilier 1<\/td>\n<td width=\"24\">16<\/td>\n<td width=\"24\">34<\/td>\n<td width=\"72\">RBAcm<\/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><b> <\/b><span style=\"color: #993300;\"><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><span style=\"color: #993300;\"><em><strong>54.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong> <span style=\"background: #ffff00 none repeat scroll 0% 0%;\">La deuxi\u00e8me \u00e9tape dans le calcul du montant A consistera \u00e0 \u00e9valuer, sur la base d\u2019un niveau convenu de rentabilit\u00e9<\/span>, la r\u00e9mun\u00e9ration des activit\u00e9s courantes ou dite de routine. D\u2019une fa\u00e7on g\u00e9n\u00e9rale, et par analogie avec la m\u00e9thode de partage des b\u00e9n\u00e9fices r\u00e9siduels, on entend par l\u00e0 le niveau de b\u00e9n\u00e9fices qui serait consid\u00e9r\u00e9 comme appropri\u00e9 pour r\u00e9mun\u00e9rer les fonctions de routine.<\/em><\/span><\/p>\n<p>La fiscalit\u00e9 transactionnelle <a href=\"https:\/\/www.dagtva.com\/?page_id=6347\" target=\"_blank\" rel=\"noopener noreferrer\">du calcul DAGTVA des prix de transfert<\/a> ne fixe aucun niveau ni seuil de rentabilit\u00e9. Pour la taxation indirecte, dans les EMNs, nous avons vu qu&rsquo;elle \u00e9tait transparente. En ce qui concerne la fiscalit\u00e9 directe, il sera du ressort de chaque juridiction de maintenir le principe de pleine concurrence dans des param\u00e8tres acceptables et un niveau convenu de rentabilit\u00e9 par les autorit\u00e9s de taxation.<\/p>\n<p>C&rsquo;est ce qui est expliqu\u00e9 dans les commentaires du calcul :<\/p>\n<p><em>\u00ab\u00a0Sous contr\u00f4le des autorit\u00e9s de taxation de \u2018B\u2019, <span style=\"background: yellow none repeat scroll 0% 0%;\">l\u2019EMN en \u2018A\u2019 ne pourra pas aussi descendre en dessous d\u2019un coefficient multiplicateur de production en <strong><span style=\"color: blue;\">D13<\/span><\/strong>\u00a0<\/span> qui autoriserait \u00e0 ce que le prix de march\u00e9 \u2018import\u00e9\u2019 soit inf\u00e9rieur \u00e0 celui d\u2019une production locale en <strong><span style=\"color: blue;\">K60<\/span><\/strong>. Avec DAGTVA, l\u2019EMN en \u2018A\u2019 ne pourrait proposer un prix de vente \u00e0 perte qui serait automatiquement retoqu\u00e9e par ses propres autorit\u00e9s de taxation auxquelles, l\u2019EMN devant justifier qu\u2019elle d\u00e9sire vendre en dessous de ce ratio de<strong><span style=\"color: red;\"> 28% <\/span><\/strong>en <strong><span style=\"color: blue;\">D13 <\/span><\/strong><span style=\"color: red; background: yellow none repeat scroll 0% 0%;\">ce qui impliquerait qu\u2019elle ne respectait pas le principe de pleine concurrence !<\/span><\/em><\/p>\n<p><em><span style=\"color: red;\">On peut se demander aujourd\u2019hui par quel tour de passe-passe les EMNs se contentent de seuils de profits dans l\u2019\u00c9tat de production \u00e0 <strong>0.5%<\/strong>, ce qui entrainerait avec DAGTVA un d\u00e9ficit proche des <strong>20%<\/strong> !\u00a0\u00bb<\/span><\/em><\/p>\n<p>En cas non respect, la transaction peut simplement \u00eatre stopp\u00e9e jusqu&rsquo;\u00e0 ce qu&rsquo;un accord soit trouv\u00e9 ou l\u2019\u00c9tat en faute s&rsquo;en trouver p\u00e9nalis\u00e9 dans le cadre juridiquement contraignant \u00e9voqu\u00e9 dans l&rsquo;option du montant C.<\/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 82 Ap \u2013 calcul du montant A sur la base &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=6072\">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-6072","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6072","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=6072"}],"version-history":[{"count":10,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6072\/revisions"}],"predecessor-version":[{"id":11395,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6072\/revisions\/11395"}],"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=6072"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}