{"id":6080,"date":"2020-06-25T10:15:36","date_gmt":"2020-06-25T09:15:36","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=6080"},"modified":"2024-08-11T14:25:48","modified_gmt":"2024-08-11T13:25:48","slug":"benefices-des-emns-rbafb","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=6080","title":{"rendered":"B\u00e9n\u00e9fice EMN RBAfb"},"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\">86<\/td>\n<td width=\"332\"><span style=\"color: #800000;\"><strong>A<\/strong><\/span>p \u2013 <span style=\"color: #800000;\"><strong>f<\/strong><\/span>raction de <span style=\"color: #800000;\"><strong>b<\/strong><\/span>\u00e9n\u00e9fices r\u00e9siduels attribu\u00e9e \u00e0 la juridiction du march\u00e9<\/td>\n<td width=\"60\">Pilier 1<\/td>\n<td width=\"24\">17<\/td>\n<td width=\"24\">13<\/td>\n<td width=\"72\">RBAfb<\/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><span style=\"color: #993300;\"><em><strong>57<\/strong>.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 D\u00e8s lors que le surcro\u00eet de b\u00e9n\u00e9fices au-del\u00e0 du niveau de rentabilit\u00e9 retenu est pr\u00e9sum\u00e9 correspondre aux b\u00e9n\u00e9fices non standards ou r\u00e9siduel du groupe, il convient de <span style=\"background: #ffff00 none repeat scroll 0% 0%;\">d\u00e9terminer la fraction de ces b\u00e9n\u00e9fices pr\u00e9sum\u00e9s r\u00e9siduels qui doit \u00eatre attribu\u00e9e \u00e0 la juridiction du march\u00e9<\/span>.<\/em><\/span><\/p>\n<p>Comme c&rsquo;est pr\u00e9cis\u00e9 sous une autre forme et dans de nombreuses rubriques dont <a href=\"https:\/\/www.dagtva.com\/?page_id=6076\" target=\"_blank\" rel=\"noopener noreferrer\">RBAbe<\/a>, tout d\u2019abord, avant d\u2019essayer de d\u00e9terminer des b\u00e9n\u00e9fices 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\u2019instant o\u00f9 ils sont constitu\u00e9s en regard des lois fiscales locales, sont la propri\u00e9t\u00e9 de la juridiction qui fiscalise l\u2019entreprise 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>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 86 Ap \u2013 fraction de b\u00e9n\u00e9fices r\u00e9siduels attribu\u00e9e \u00e0 la &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=6080\">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-6080","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6080","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=6080"}],"version-history":[{"count":8,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6080\/revisions"}],"predecessor-version":[{"id":11403,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6080\/revisions\/11403"}],"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=6080"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}