{"id":6082,"date":"2020-06-25T10:16:16","date_gmt":"2020-06-25T09:16:16","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=6082"},"modified":"2024-08-11T14:26:48","modified_gmt":"2024-08-11T13:26:48","slug":"benefices-des-emns-rbabi","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=6082","title":{"rendered":"B\u00e9n\u00e9fice EMN RBAbi"},"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\">87<\/td>\n<td width=\"332\"><span style=\"color: #800000;\"><strong>A<\/strong><\/span>p \u2013 fraction de <span style=\"color: #800000;\"><strong>b<\/strong><\/span>\u00e9n\u00e9fices non standards attribuer au march\u00e9 &amp; % <span style=\"color: #800000;\"><strong>i<\/strong><\/span>nternational<\/td>\n<td width=\"60\">Pilier 1<\/td>\n<td width=\"24\">17<\/td>\n<td width=\"24\">22<\/td>\n<td width=\"72\">RBAbi<\/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><em><span style=\"color: #993300;\"><strong>58<\/strong>. Au vu <span style=\"background: #ffff00 none repeat scroll 0% 0%;\">des difficult\u00e9s pratiques pos\u00e9es par la mise en \u0153uvre des r\u00e8gles traditionnelles de prix de transfert \u00e0 ce stade du processus, l\u2019approche propos\u00e9e pr\u00e9voit que le calcul de la fraction des b\u00e9n\u00e9fices <span style=\"color: #ff0000;\">non standards pr\u00e9sum\u00e9s<\/span> \u00e0 attribuer \u00e0 la juridiction du march\u00e9 reposera sur un principe de simplification, comme <span style=\"color: #ff0000;\">multiplier le b\u00e9n\u00e9fice non standard par un pourcentage fixe d\u00e9termin\u00e9 au niveau international<\/span><\/span><\/span> (<a href=\"https:\/\/www.dagtva.com\/?page_id=6058\">RBAbs<\/a>)<span style=\"color: #993300;\">, m\u00eame si l\u2019on peut envisager l\u2019application de pourcentages diff\u00e9rents selon les secteurs ou les branches d\u2019activit\u00e9<\/span><\/em><span style=\"color: #993300;\">.<\/span><\/p>\n<p>Les r\u00e8gles traditionnelles actuelles de calcul des prix de transfert ne permettent pas de r\u00e9soudre le probl\u00e8me. Les rubriques <a href=\"https:\/\/www.dagtva.com\/?page_id=6056\" target=\"_blank\" rel=\"noopener noreferrer\">RBAbp<\/a>, <a href=\"https:\/\/www.dagtva.com\/?page_id=6058\" target=\"_blank\" rel=\"noopener noreferrer\">RBAbs<\/a> ont d\u00e9j\u00e0 r\u00e9pondu en partie \u00e0 ce probl\u00e8me.<\/p>\n<p>La justice de la fiscalit\u00e9 \u00e9tant applicable \u00e0 tous avec la m\u00eame pr\u00e9cision, le mot \u00ab\u00a0<span style=\"color: #ff0000;\"><em>pr\u00e9sum\u00e9<\/em><\/span>\u00a0\u00bb sonne mal et ne devrait pas avoir sa place dans un document comme celui-ci. De m\u00eame, vouloir \u00ab\u00a0<em><span style=\"color: #ff0000;\">multiplier le b\u00e9n\u00e9fice non standard par un pourcentage fixe d\u00e9termin\u00e9 au niveau international<\/span>\u00a0\u00bb <\/em>quand ce b\u00e9n\u00e9fice n&rsquo;est pas quantifi\u00e9 ! <span style=\"background: #ffff00 none repeat scroll 0% 0%; color: #ff0000;\">On peut comprendre alors qu\u2019un accord entre \u00c9tats sur des suppositions ne recueille pas leur assentiment sur une solution commune incertaine !<\/span> Par voie de cons\u00e9quence, cette phrase implique aussi que l\u2019on ait pu quantifier pr\u00e9cis\u00e9ment les b\u00e9n\u00e9fices standards et routiniers avant de s\u2019occuper de\u00a0 savoir s\u2019il fallait constater un b\u00e9n\u00e9fice r\u00e9siduel. Celui ci ne pouvant exister que si l\u2019ensemble des b\u00e9n\u00e9fices a pu \u00eatre calcul\u00e9 et pr\u00e9lev\u00e9. Comme <a href=\"https:\/\/www.dagtva.com\/?page_id=6347\" target=\"_blank\" rel=\"noopener noreferrer\">le calcul DAGTVA des prix de transfert<\/a> <span style=\"background: #ffff00 none repeat scroll 0% 0%; color: #ff0000;\">liquide la taxation directe sur la transaction juridiction par juridiction<\/span>, le niveau international est acquit par d\u00e9faut mais il ne semble pas possible que l\u2019on puisse appliquer ce genre de directive de pourcentage fixe (option <em>montant B<\/em> (<a href=\"https:\/\/www.dagtva.com\/?page_id=6020\" target=\"_blank\" rel=\"noopener noreferrer\">RBMbo<\/a>) est rejet\u00e9e par DAGTVA) \u00e0 un groupe ou une EMN qui sera fiscalis\u00e9 localement et avec beaucoup de pr\u00e9cision sur chaque entit\u00e9.<\/p>\n<p>Pour la fiscalisation d\u2019une branche d\u2019activit\u00e9, cela reste du ressort de 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 87 Ap \u2013 fraction de b\u00e9n\u00e9fices non standards attribuer au &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=6082\">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-6082","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6082","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=6082"}],"version-history":[{"count":8,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6082\/revisions"}],"predecessor-version":[{"id":11405,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6082\/revisions\/11405"}],"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=6082"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}