{"id":6086,"date":"2020-06-25T10:17:22","date_gmt":"2020-06-25T09:17:22","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=6086"},"modified":"2024-08-11T14:28:45","modified_gmt":"2024-08-11T13:28:45","slug":"benefices-des-emns-rbawj","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=6086","title":{"rendered":"B\u00e9n\u00e9fice EMN RBAwj"},"content":{"rendered":"<p style=\"text-align: center;\"><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.dagtva.com\/?page_id=6352\" target=\"_blank\" rel=\"noopener noreferrer\">Proposition d\u2019un Dispositif Mondial de Taxation<\/a><\/span><\/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\">89<\/td>\n<td width=\"332\"><span style=\"color: #800000;\"><strong>A<\/strong><\/span>p \u2013 r\u00e9partir des b\u00e9n\u00e9fices (soit <span style=\"color: #800000;\"><strong>w<\/strong><\/span> %) entre les <span style=\"color: #800000;\"><strong>j<\/strong><\/span>uridictions du march\u00e9 \u00e9ligibles<\/td>\n<td width=\"60\">Pilier 1<\/td>\n<td width=\"24\">17<\/td>\n<td width=\"24\">36<\/td>\n<td width=\"72\">RBAwj<\/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>60<\/strong>.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 L\u2019\u00e9tape finale de l\u2019approche propos\u00e9e consistera \u00e0 <span style=\"background: #ffff00 none repeat scroll 0% 0%;\">r\u00e9partir la fraction appropri\u00e9e des b\u00e9n\u00e9fices pr\u00e9sum\u00e9s non standards (soit w % dans l\u2019exemple ci-dessus) entre les juridictions du march\u00e9 \u00e9ligibles<\/span>.<\/em> <\/span><\/p>\n<p>Comme dans la rubrique <a href=\"https:\/\/www.dagtva.com\/?page_id=6084\" target=\"_blank\" rel=\"noopener noreferrer\">RBAmw<\/a>, avec DAGTVA, les EMNs ne seront pas mises \u00e0 contribution pour les raisons aussi invoqu\u00e9es dans <a href=\"https:\/\/www.dagtva.com\/?page_id=5971\" target=\"_blank\" rel=\"noopener noreferrer\">RBMap<\/a> entre autres.<\/p>\n<p>Si la taxation dans chaque juridiction est proportionnelle \u00e0 l\u2019activit\u00e9 \u00e9conomique, il n\u2019y a pas besoin de pr\u00e9lever de la richesse suppl\u00e9mentaire dans ce qu\u2019ont gagn\u00e9 les EMNs pour renflouer les finances des \u00c9tats, c\u2019est ce que propose DAGTVA et qui favorise le commerce international !<\/p>\n<p>Comme nous avons vu que les EMNs ne pouvaient \u00eatre mises \u00e0 contribution dans ce domaine, ce seront les \u00c9tats qui le feront avec <a href=\"https:\/\/www.dagtva.com\/?page_id=6371\" target=\"_blank\" rel=\"noopener noreferrer\">le nouveau syst\u00e8me des aides internationales attribu\u00e9es en fonction d\u2019un \u00e9ventuel d\u00e9s\u00e9quilibre du transactionnel constat\u00e9<\/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 89 Ap \u2013 r\u00e9partir des b\u00e9n\u00e9fices (soit w %) entre &hellip; 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