{"id":6076,"date":"2020-06-25T10:14:36","date_gmt":"2020-06-25T09:14:36","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=6076"},"modified":"2024-08-11T14:23:38","modified_gmt":"2024-08-11T13:23:38","slug":"benefices-des-emns-rbabe","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=6076","title":{"rendered":"B\u00e9n\u00e9fice EMN RBAbe"},"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\">84<\/td>\n<td width=\"332\"><span style=\"color: #800000;\"><strong>A<\/strong><\/span>p \u2013 <span style=\"color: #800000;\"><strong>b<\/strong><\/span>\u00e9n\u00e9fices <span style=\"color: #800000;\"><strong>e<\/strong><\/span>xclus de la masse de b\u00e9n\u00e9fices \u00e0 r\u00e9attribuer aux march\u00e9s<\/td>\n<td width=\"60\">Pilier 1<\/td>\n<td width=\"24\">16<\/td>\n<td width=\"24\">38<\/td>\n<td width=\"72\">RBAbe<\/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<\/strong>.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 La deuxi\u00e8me \u00e9tape dans le calcul du montant A consistera \u00e0 \u00e9valuer, sur la base d\u2019un niveau convenu de rentabilit\u00e9 (<a style=\"color: #993300;\" href=\"https:\/\/www.dagtva.com\/?page_id=6072\"><span style=\"color: #3366ff;\">RBAcm<\/span><\/a>), 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, <span style=\"background: #ffff00 none repeat scroll 0% 0%;\">ces b\u00e9n\u00e9fices devant \u00eatre exclus du calcul de la masse de b\u00e9n\u00e9fices \u00e0 r\u00e9attribuer aux juridictions du march\u00e9<\/span>. <\/em><\/span><\/p>\n<p>Tout d&rsquo;abord, avant d&rsquo;essayer d&rsquo;exclure des b\u00e9n\u00e9fices de ceux pouvant \u00eatre r\u00e9attribu\u00e9s aux juridictions de march\u00e9, il faut se poser la question : avons-nous la connaissance pr\u00e9cise de ces b\u00e9n\u00e9fices (<a href=\"https:\/\/www.dagtva.com\/?page_id=5971\" target=\"_blank\" rel=\"noopener noreferrer\">RBMap<\/a>) ? Il faut aussi penser que ces b\u00e9n\u00e9fices, \u00e0 partir de l&rsquo;instant o\u00f9 ils sont constitu\u00e9s en regard des lois fiscales locales, sont la propri\u00e9t\u00e9 de la juridiction qui fiscalise l&rsquo;entreprise qui les a produit, et ceci est confirm\u00e9 \u00e0 partir du moment o\u00f9 ils sont mis en recouvrement sans m\u00eame avoir \u00e9t\u00e9 pr\u00e9lev\u00e9s.<\/p>\n<p>On ne peut donc pas demander \u00e0 une entreprise de partager des b\u00e9n\u00e9fices r\u00e9siduels sur diff\u00e9rents crit\u00e8res alors qu&rsquo;elle n&rsquo;en a pas la propri\u00e9t\u00e9. C&rsquo;est une affaire entre \u00c9tats que de calculer la masse des b\u00e9n\u00e9fices \u00e0 r\u00e9attribuer.<\/p>\n<p>La priorit\u00e9 pour l\u2019instant est de s\u2019attacher \u00e0 conna\u00eetre le montant de ces b\u00e9n\u00e9fices, c\u2019est ce que fait <a href=\"https:\/\/www.dagtva.com\/?page_id=6347\" target=\"_blank\" rel=\"noopener noreferrer\">le calcul DAGTVA des prix de transfert<\/a> et il sera alors possible, dans un deuxi\u00e8me temps de la n\u00e9gociation, s\u2019il y a lieu, que les deux \u00c9tats resituent une partie et, probablement uniquement le diff\u00e9rentiel de ces b\u00e9n\u00e9fices, de l\u2019un \u00e0 l\u2019autre et si c\u2019est justifi\u00e9 au regard de l&rsquo;\u00e9conomie g\u00e9n\u00e9r\u00e9e localement.<\/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 84 Ap \u2013 b\u00e9n\u00e9fices exclus de la masse de b\u00e9n\u00e9fices &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=6076\">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-6076","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6076","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=6076"}],"version-history":[{"count":10,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6076\/revisions"}],"predecessor-version":[{"id":11399,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6076\/revisions\/11399"}],"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=6076"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}