{"id":6074,"date":"2020-06-25T10:30:02","date_gmt":"2020-06-25T09:30:02","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=6074"},"modified":"2024-08-11T14:22:47","modified_gmt":"2024-08-11T13:22:47","slug":"benefices-des-emns-rbaas","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=6074","title":{"rendered":"B\u00e9n\u00e9fice EMN RBAas"},"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\">83<\/td>\n<td width=\"332\"><span style=\"color: #800000;\"><strong>A<\/strong><\/span>p \u2013 <span style=\"color: #800000;\"><strong>a<\/strong><\/span>pproche <span style=\"color: #800000;\"><strong>s<\/strong><\/span>implifi\u00e9e, convenir d\u2019un % diff\u00e9rents selon les secteurs<\/td>\n<td width=\"60\">Pilier 1<\/td>\n<td width=\"24\">16<\/td>\n<td width=\"24\">38<\/td>\n<td width=\"72\">RBAas<\/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<\/strong><strong>\u00a0\u00a0 <\/strong>&#8230;. Diff\u00e9rentes approches pourraient \u00eatre envisag\u00e9es pour d\u00e9terminer le niveau de rentabilit\u00e9 suppos\u00e9 repr\u00e9senter de tels b\u00e9n\u00e9fices \u00ab standards \u00bb, <span style=\"background: #ffff00 none repeat scroll 0% 0%;\">mais une approche simplifi\u00e9e consisterait \u00e0 convenir d\u2019un ou plusieurs pourcentages fixes, qui pourraient \u00eatre diff\u00e9rents selon les secteurs<\/span>.<\/em><\/span><\/p>\n<p>Pour citer les rubriques comment\u00e9es concernant le montant B, la notion de r\u00e9mun\u00e9ration en fonction de pourcentages fixes qui s\u2019appuierait sur une approximation de ces b\u00e9n\u00e9fices, ne peut pas \u00eatre retenue, comme l&rsquo;option montant B dans sa totalit\u00e9, dans le cadre d&rsquo;une fiscalit\u00e9 qui se veut \u00e9quitable, comme c&rsquo;est le cas avec DAGTVA, o\u00f9 tout est termin\u00e9 \u00e0 la fin de la transaction avec une pr\u00e9cision comptable et accompagn\u00e9 des affectations analytiques sectorielles forc\u00e9ment connues et fiscalis\u00e9es \u00e0 leurs justes valeurs dans chaque juridiction.<\/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 83 Ap \u2013 approche simplifi\u00e9e, convenir d\u2019un % diff\u00e9rents selon &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=6074\">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-6074","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6074","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=6074"}],"version-history":[{"count":8,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6074\/revisions"}],"predecessor-version":[{"id":11397,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6074\/revisions\/11397"}],"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=6074"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}