﻿{"id":6094,"date":"2020-06-25T10:20:07","date_gmt":"2020-06-25T09:20:07","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=6094"},"modified":"2024-08-11T14:32:45","modified_gmt":"2024-08-11T13:32:45","slug":"benefices-des-emns-rbmbe","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=6094","title":{"rendered":"B\u00e9n\u00e9fice EMN RBMbe"},"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\">93<\/td>\n<td width=\"332\"><span style=\"color: #333333;\"><strong>A<\/strong><\/span>p \u2013 <span style=\"color: #800000;\"><strong>M<\/strong><\/span>t <span style=\"color: #800000;\"><strong>B<\/strong><\/span> \u2013 rendement fixe \u00e0 <span style=\"color: #800000;\"><strong>\u00e9<\/strong><\/span>valuer niveau de rentabilit\u00e9<\/td>\n<td width=\"60\">Pilier 1<\/td>\n<td width=\"24\">18<\/td>\n<td width=\"24\">3<\/td>\n<td width=\"72\">RBMbe<\/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 B<\/strong><strong><br \/>\n<\/strong><\/em><\/span><\/p>\n<p><em><span style=\"color: #993300;\"><strong>62<\/strong>.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <span style=\"background: #ffff00 none repeat scroll 0% 0%;\">Le deuxi\u00e8me type de b\u00e9n\u00e9fice viserait \u00e0 attribuer un rendement fixe<\/span> ou diff\u00e9rents rendements fixes selon les secteurs et les r\u00e9gions) au titre de certaines activit\u00e9s de distribution et de commercialisation routini\u00e8res ou \u00ab de r\u00e9f\u00e9rence \u00bb exerc\u00e9es dans la juridiction du march\u00e9. Le rendement fixe attribu\u00e9 au titre du montant B viserait \u00e0 limiter le nombre de diff\u00e9rends dans ce domaine o\u00f9 l\u2019application des r\u00e8gles de prix de transfert est source de tensions importantes.<\/span> <\/em><\/p>\n<p>Voir la rubrique pr\u00e9c\u00e9dente <a href=\"https:\/\/www.dagtva.com\/?page_id=6092\" target=\"_blank\" rel=\"noopener noreferrer\">RBMbg<\/a> et toutes les rubriques connexes.<\/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 93 Ap \u2013 Mt B \u2013 rendement fixe \u00e0 \u00e9valuer &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=6094\">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-6094","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6094","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=6094"}],"version-history":[{"count":10,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6094\/revisions"}],"predecessor-version":[{"id":11418,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6094\/revisions\/11418"}],"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=6094"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}