{"id":6106,"date":"2020-06-25T10:23:26","date_gmt":"2020-06-25T09:23:26","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=6106"},"modified":"2024-08-11T14:38:18","modified_gmt":"2024-08-11T13:38:18","slug":"benefices-des-emns-rbmcd","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=6106","title":{"rendered":"B\u00e9n\u00e9fice EMN RBMcd"},"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\">99<\/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>d<\/strong><\/span>ouble imposition <a href=\"https:\/\/www.dagtva.com\/?page_id=5096\" target=\"_blank\" rel=\"noopener noreferrer\">RBPpi<\/a>, <a href=\"https:\/\/www.dagtva.com\/?page_id=5098\" target=\"_blank\" rel=\"noopener noreferrer\">RBNdi<\/a>, <a href=\"https:\/\/www.dagtva.com\/?page_id=6036\" target=\"_blank\" rel=\"noopener noreferrer\">RBQdd<\/a>, <a href=\"https:\/\/www.dagtva.com\/?page_id=6040\" target=\"_blank\" rel=\"noopener noreferrer\">RBQme<\/a>, <a href=\"https:\/\/www.dagtva.com\/?page_id=6042\" target=\"_blank\" rel=\"noopener noreferrer\">RBQrd<\/a>, <a href=\"https:\/\/www.dagtva.com\/?page_id=6096\" target=\"_blank\" rel=\"noopener noreferrer\">RBAbr<\/a><\/td>\n<td width=\"60\">Pilier 1<\/td>\n<td width=\"24\">18<\/td>\n<td width=\"24\">34<\/td>\n<td width=\"72\">RBMcd<\/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><em><span style=\"color: #993300;\"><strong>64<\/strong>.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Les contribuables et les administrations fiscales conserveraient 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(<a style=\"color: #993300;\" href=\"https:\/\/www.dagtva.com\/?page_id=6102\"><span style=\"color: #3366ff;\">RBMco<\/span><\/a>), 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. Dans un cas comme dans l\u2019autre, un b\u00e9n\u00e9fice suppl\u00e9mentaire, le montant C, devra \u00eatre attribu\u00e9 d\u00e8s lors que cela est corrobor\u00e9 par l\u2019application du principe de pleine concurrence, bien que cela suppose de solides mesures de <span style=\"background: #ffff00 none repeat scroll 0% 0%;\">r\u00e8glement des diff\u00e9rends et de pr\u00e9vention de la double imposition<\/span> (<a style=\"color: #993300;\" href=\"https:\/\/www.dagtva.com\/?page_id=5996\"><span style=\"color: #3366ff;\">RBPpi<\/span><\/a> \u2013 <a style=\"color: #993300;\" href=\"https:\/\/www.dagtva.com\/?page_id=5998\"><span style=\"color: #3366ff;\">RBNdi<\/span><\/a> \u2013 <a style=\"color: #993300;\" href=\"https:\/\/www.dagtva.com\/?page_id=6036\"><span style=\"color: #3366ff;\">RBQdd<\/span><\/a> \u2013 <span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.dagtva.com\/?page_id=6040\">RBQme<\/a><\/span> \u2013 <a style=\"color: #993300;\" href=\"https:\/\/www.dagtva.com\/?page_id=6042\"><span style=\"color: #3366ff;\">RBQrd<\/span><\/a> \u2013 <a style=\"color: #993300;\" href=\"https:\/\/www.dagtva.com\/?page_id=6096\"><span style=\"color: #3366ff;\">RBAbr<\/span><\/a> )<\/span>.<\/em><\/p>\n<p>Pour les r\u00e8glements des diff\u00e9rents et de pr\u00e9vention de la double imposition, les liens ci-dessus ont d\u00e9j\u00e0 trait\u00e9 les sujets et dans les rubriques suivantes &#8211; <a href=\"https:\/\/www.dagtva.com\/?page_id=6108\">RBMcp<\/a> \u2013 <a href=\"https:\/\/www.dagtva.com\/?page_id=6104\">RBMcr<\/a> \u2013 <a href=\"https:\/\/www.dagtva.com\/?page_id=5996\">RBPpi<\/a>. Ils sont aussi abord\u00e9s en filigrane dans de nombreuses autres rubriques tout au long de cette \u00e9tude.<\/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 99 Ap \u2013 Mt C \u2013 double imposition RBPpi, RBNdi, &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=6106\">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-6106","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6106","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=6106"}],"version-history":[{"count":10,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6106\/revisions"}],"predecessor-version":[{"id":11430,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6106\/revisions\/11430"}],"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=6106"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}