{"id":6078,"date":"2020-06-25T10:30:05","date_gmt":"2020-06-25T09:30:05","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=6078"},"modified":"2024-08-11T14:25:00","modified_gmt":"2024-08-11T13:25:00","slug":"benefices-des-emns-rbaps","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=6078","title":{"rendered":"B\u00e9n\u00e9fice EMN RBAps"},"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\">85<\/td>\n<td width=\"332\"><span style=\"color: #800000;\"><strong>A<\/strong><\/span>p \u2013 <span style=\"color: #800000;\"><strong>p<\/strong><\/span>rincipes de <span style=\"color: #800000;\"><strong>s<\/strong><\/span>implification de calcul des b\u00e9n\u00e9fices<\/td>\n<td width=\"60\">Pilier 1<\/td>\n<td width=\"24\">17<\/td>\n<td width=\"24\">7<\/td>\n<td width=\"72\">RBAps<\/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>56<\/strong>. Le but de cette \u00e9tape ne serait pas de remettre en cause la r\u00e9mun\u00e9ration des activit\u00e9s de routine r\u00e9elles d\u00e9termin\u00e9e en application des r\u00e8gles de prix de transfert existantes. <span style=\"background: #ffff00 none repeat scroll 0% 0%;\">La <span style=\"color: #ff0000;\">mise en \u0153uvre de ces principes de simplification<\/span> aurait au contraire pour seul objectif de faciliter le calcul de la fraction des b\u00e9n\u00e9fices soumise au nouveau droit d\u2019imposition.<\/span><\/em><\/span><\/p>\n<p>Comme il est pr\u00e9cis\u00e9 dans la rubrique <a href=\"https:\/\/www.dagtva.com\/?page_id=5971\" target=\"_blank\" rel=\"noopener noreferrer\">RBMap<\/a>, le fait qu\u2019il n\u2019y ait, <span style=\"color: red; background: yellow;\">avec DAGTVA, pas de nouveau droit d\u2019imposition <strong>participe aussi \u00e0 la simplification du syst\u00e8me<\/strong> de taxation international esp\u00e9r\u00e9,<\/span> (pages connexes : <a href=\"https:\/\/www.dagtva.com\/?page_id=5928\" target=\"_blank\" rel=\"noopener noreferrer\">RLSrl<\/a>, <a href=\"https:\/\/www.dagtva.com\/?page_id=5870\" target=\"_blank\" rel=\"noopener noreferrer\">PLSsy<\/a>, <a href=\"https:\/\/www.dagtva.com\/?page_id=6062\" target=\"_blank\" rel=\"noopener noreferrer\">RBAsm,<\/a> <a href=\"https:\/\/www.dagtva.com\/?page_id=6074\" target=\"_blank\" rel=\"noopener noreferrer\">RBAas<\/a>, <a href=\"https:\/\/www.dagtva.com\/?page_id=6078\" target=\"_blank\" rel=\"noopener noreferrer\">RBAps<\/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 85 Ap \u2013 principes de simplification de calcul des b\u00e9n\u00e9fices &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=6078\">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-6078","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6078","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=6078"}],"version-history":[{"count":9,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6078\/revisions"}],"predecessor-version":[{"id":11401,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6078\/revisions\/11401"}],"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=6078"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}