{"id":6100,"date":"2020-06-25T10:21:51","date_gmt":"2020-06-25T09:21:51","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=6100"},"modified":"2024-08-11T14:35:18","modified_gmt":"2024-08-11T13:35:18","slug":"benefices-des-emns-rbacg","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=6100","title":{"rendered":"B\u00e9n\u00e9fice EMN RBAcg"},"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\">96<\/td>\n<td width=\"332\"><span style=\"color: #800000;\"><strong>A<\/strong><\/span>p \u2013 Montant <span style=\"color: #800000;\"><strong>C<\/strong><\/span> \u2013\u00a0<span style=\"color: #800000;\"><strong>G<\/strong><\/span>\u00e9n\u00e9ralit\u00e9s<\/td>\n<td width=\"60\">Pilier 1<\/td>\n<td width=\"24\">18<\/td>\n<td width=\"24\">24<\/td>\n<td width=\"72\">RBAcg<\/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 C<\/strong> <strong>&#8211; G\u00e9n\u00e9ralit\u00e9s &#8211;<\/strong><\/em><\/span><\/p>\n<p><span style=\"color: #993300;\"><em>\u2013 Tout diff\u00e9rend entre la juridiction du march\u00e9 et le contribuable au sujet d&rsquo;un \u00e9l\u00e9ment de la proposition devra \u00eatre soumis \u00e0 des m\u00e9canismes juridiquement contraignants et efficaces de pr\u00e9vention et de r\u00e8glement des diff\u00e9rends (<a style=\"color: #993300;\" href=\"https:\/\/www.dagtva.com\/?page_id=6022\"><span style=\"color: #3366ff;\">RBMcm<\/span><\/a>). Il s&rsquo;agirait notamment des cas o\u00f9 les fonctions exerc\u00e9es dans une juridiction du march\u00e9 sont plus importantes que celles qui ont \u00e9t\u00e9 prises en compte en se fondant sur l\u2019activit\u00e9 de r\u00e9f\u00e9rence suppos\u00e9e de l\u2019entit\u00e9 locale (\u00e0 laquelle s\u2019applique le rendement fixe au titre du montant B) (<a style=\"color: #993300;\" href=\"https:\/\/www.dagtva.com\/?page_id=6024\"><span style=\"color: #3366ff;\">RBMcf<\/span><\/a>), et ladite juridiction cherche \u00e0 imposer un b\u00e9n\u00e9fice suppl\u00e9mentaire g\u00e9n\u00e9r\u00e9 par ces fonctions additionnelles conform\u00e9ment aux r\u00e8gles existantes en mati\u00e8re de prix de transfert.<\/em><\/span><\/p>\n<p>Sujet trait\u00e9 dans les rubriques <a href=\"https:\/\/www.dagtva.com\/?page_id=6022\" target=\"_blank\" rel=\"noopener noreferrer\">RBMcm<\/a>, <a href=\"https:\/\/www.dagtva.com\/?page_id=5975\" target=\"_blank\" rel=\"noopener noreferrer\">RBMcs<\/a>, <a href=\"https:\/\/www.dagtva.com\/?page_id=6024\">RBMcf.<\/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 96 Ap \u2013 Montant C \u2013\u00a0G\u00e9n\u00e9ralit\u00e9s Pilier 1 18 24 &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=6100\">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-6100","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6100","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=6100"}],"version-history":[{"count":10,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6100\/revisions"}],"predecessor-version":[{"id":11424,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6100\/revisions\/11424"}],"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=6100"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}