{"id":6108,"date":"2020-06-25T10:23:56","date_gmt":"2020-06-25T09:23:56","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=6108"},"modified":"2024-08-11T14:39:10","modified_gmt":"2024-08-11T13:39:10","slug":"benefices-des-emns-rbmcp","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=6108","title":{"rendered":"B\u00e9n\u00e9fice EMN RBMcp"},"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\">100<\/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>p<\/strong><\/span>roc\u00e9dures obligatoires et efficaces de r\u00e8glements des diff\u00e9rents<\/td>\n<td width=\"60\">Pilier 1<\/td>\n<td width=\"24\">18<\/td>\n<td width=\"24\">38<\/td>\n<td width=\"72\">RBMcp<\/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><em><strong>Appendice \u2013 Proposition d\u00e9taill\u00e9e de r\u00e9partition des b\u00e9n\u00e9fices<\/strong><\/em><\/p>\n<p><em><strong>Montant C<\/strong><strong><br \/>\n<\/strong><\/em><\/p>\n<p><span style=\"color: #993300;\"><em><strong>64<\/strong>. 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: #0000ff;\">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 r\u00e8glement des diff\u00e9rends (<a style=\"color: #993300;\" href=\"https:\/\/www.dagtva.com\/?page_id=6104\"><span style=\"color: #0000ff;\">RBMcr<\/span><\/a>) et de pr\u00e9vention de la double imposition (<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 <a style=\"color: #993300;\" href=\"https:\/\/www.dagtva.com\/?page_id=6040\"><span style=\"color: #3366ff;\">RBQme<\/span><\/a> \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> \u2013 <a style=\"color: #993300;\" href=\"https:\/\/www.dagtva.com\/?page_id=6106\"><span style=\"color: #3366ff;\">RBMcd<\/span><\/a> ). Dans ce contexte (ainsi qu\u2019en lien avec tout \u00e9l\u00e9ment de la proposition o\u00f9 un diff\u00e9rend fiscal naitrait dans la juridiction du march\u00e9), il serait essentiel d\u2019envisager le recours \u00e0 des approches nouvelles ou existantes de pr\u00e9vention et de r\u00e8glement des diff\u00e9rends, y compris \u00e0 <span style=\"background: #ffff00;\">des proc\u00e9dures obligatoires et efficaces, pour emp\u00eacher que les diff\u00e9rends ne s\u2019\u00e9talent dans le temps et les cas de double imposition<\/span> (<a style=\"color: #993300;\" href=\"https:\/\/www.dagtva.com\/?page_id=6106\"><span style=\"color: #3366ff;\">RBMcd<\/span><\/a> \u2013 <a style=\"color: #993300;\" href=\"https:\/\/www.dagtva.com\/?page_id=6104\"><span style=\"color: #3366ff;\">RBMcr<\/span><\/a> \u2013 <a style=\"color: #993300;\" href=\"https:\/\/www.dagtva.com\/?page_id=5996\"><span style=\"color: #3366ff;\">RBPpi<\/span><\/a>).<\/em><\/span><\/p>\n<p>Vous trouverez toutes les nombreuses r\u00e9ponses \u00e0 ce paragraphe dans les liens ins\u00e9r\u00e9s dans le document d&rsquo;accompagnement reproduit ci-dessus.<\/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 100 Ap \u2013 Mt C \u2013proc\u00e9dures obligatoires et efficaces de &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=6108\">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-6108","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6108","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=6108"}],"version-history":[{"count":10,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6108\/revisions"}],"predecessor-version":[{"id":11432,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6108\/revisions\/11432"}],"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=6108"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}