{"id":6102,"date":"2020-06-25T10:22:23","date_gmt":"2020-06-25T09:22:23","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=6102"},"modified":"2024-08-11T14:36:08","modified_gmt":"2024-08-11T13:36:08","slug":"benefices-des-emns-rbmco","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=6102","title":{"rendered":"B\u00e9n\u00e9fice EMN RBMco"},"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\">97<\/td>\n<td width=\"332\"><strong>A<\/strong>p \u2013 <span style=\"color: #800000;\"><strong>M<\/strong><\/span>t<span style=\"color: #800000;\"><strong> C<\/strong><\/span> \u2013 <span style=\"color: #800000;\"><strong>o<\/strong><\/span>bjections sur les activit\u00e9s de commerce et distribution<\/td>\n<td width=\"60\">Pilier 1<\/td>\n<td width=\"24\">18<\/td>\n<td width=\"24\">26<\/td>\n<td width=\"72\">RBMco<\/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><br \/>\n<\/strong><\/em><\/span><\/p>\n<p><span style=\"color: #993300;\"><em><strong>64<\/strong>.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Les contribuables et les administrations fiscales conserveraient <span style=\"background: #ffff00 none repeat scroll 0% 0%;\">la possibilit\u00e9 d\u2019objecter que les activit\u00e9s de commercialisation et de distribution exerc\u00e9es sur le territoire de la juridiction du march\u00e9 vont au-del\u00e0 des fonctions de r\u00e9f\u00e9rence<\/span>, et justifient par cons\u00e9quent un b\u00e9n\u00e9fice sup\u00e9rieur au montant fixe envisag\u00e9 au titre du montant B, ou que le groupe d\u2019EMN ou la soci\u00e9t\u00e9 exerce d\u2019autres activit\u00e9s commerciales sans lien avec les fonctions de commercialisation et de distribution dans la juridiction.<\/em><\/span><\/p>\n<p>Avec la taxation transactionnelle et <a href=\"https:\/\/www.dagtva.com\/?page_id=6347\" target=\"_blank\" rel=\"noopener noreferrer\">le calcul DAGTVA des prix de transfert<\/a>, la fiscalit\u00e9 directe est appliqu\u00e9e proportionnellement au vendeur dans l\u2019\u00c9tat de march\u00e9 ou \u00e0 son repr\u00e9sentant d\u00e9clar\u00e9. Les b\u00e9n\u00e9fices sont donc g\u00e9n\u00e9r\u00e9s \u00e0 hauteur de la valeur des transactions fiscalis\u00e9es, par cons\u00e9quent un b\u00e9n\u00e9fice sup\u00e9rieur au montant fixe au titre du montant B, avec DAGTVA, n\u2019est pas envisag\u00e9\u00a0\u00bb. S&rsquo;il \u00e9tait envisag\u00e9, il rentrerait dans le cadre de la double imposition.<\/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 97 Ap \u2013 Mt C \u2013 objections sur les activit\u00e9s &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=6102\">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-6102","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6102","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=6102"}],"version-history":[{"count":10,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6102\/revisions"}],"predecessor-version":[{"id":11426,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6102\/revisions\/11426"}],"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=6102"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}