{"id":6257,"date":"2020-06-27T22:31:27","date_gmt":"2020-06-27T21:31:27","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=6257"},"modified":"2024-08-10T07:13:03","modified_gmt":"2024-08-10T06:13:03","slug":"regle-de-lien-rlnge","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=6257","title":{"rendered":"R\u00e8gle de lien RLNrl"},"content":{"rendered":"<p style=\"text-align: center;\"><a href=\"https:\/\/www.dagtva.com\/?page_id=6352\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color: #000080;\"><span style=\"color: #3366ff;\">Proposition d\u2019un Dispositif Mondial de Taxation<\/span><\/span><\/a><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #000080;\"> \u2013 Table de v\u00e9rit\u00e9 DAGTVA \u2013<\/span><\/p>\n<p style=\"text-align: center;\" align=\"center\"><span style=\"color: #000080;\"><strong>DAGTVA\u00ae \u2013 Les R\u00e8gles de lien du syst\u00e8me de taxation <\/strong><\/span><\/p>\n<table style=\"width: 100%; height: 73px;\">\n<tbody>\n<tr style=\"height: 49px;\">\n<td style=\"height: 49px;\" width=\"41\"><strong>N\u00b0<\/strong><\/td>\n<td style=\"height: 49px;\" width=\"332\"><strong>Probl\u00e8mes expos\u00e9s, demandes, contraintes et sujets<\/strong><\/td>\n<td style=\"height: 49px;\" width=\"60\"><strong>Origine<\/strong><\/td>\n<td style=\"height: 49px;\" width=\"24\"><strong>Pg<\/strong><\/td>\n<td style=\"height: 49px;\" width=\"24\"><strong>Li<\/strong><\/td>\n<td style=\"height: 49px;\" width=\"72\"><strong>Doc<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px;\" width=\"25\">17b<\/td>\n<td style=\"height: 24px;\" width=\"347\"><span style=\"color: #000080;\"><strong>N<\/strong><\/span>ouvelle <strong><span style=\"color: #000080;\">r<\/span><\/strong>\u00e8gle du <span style=\"color: #000080;\"><strong>l<\/strong><\/span>ien<\/td>\n<td style=\"height: 24px;\" width=\"60\">Pilier 1<\/td>\n<td style=\"height: 24px;\" width=\"24\">7<\/td>\n<td style=\"height: 24px;\" width=\"25\">19<\/td>\n<td style=\"height: 24px;\" width=\"60\">RLNrl<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span id=\"result_box\" class=\"\" lang=\"en\"><span title=\"Les autres syst\u00e8mes de taxation sur les ventes et les services \"><span title=\"Le processus DAGTVA permet d'extraire la taxe indirecte sans se soucier du syst\u00e8me de taxation utilis\u00e9.\"><a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/documents\/wstax\/approche_unifiee_dagtva.doc\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Citation<\/strong><\/a> : <span style=\"color: #993300;\"><em>Cela implique aussi de <span style=\"background: #ffff00;\">modifier les r\u00e8gles du lien<\/span> et de r\u00e9partition des b\u00e9n\u00e9fices non seulement lorsque les contribuables n\u2019ont pas de pr\u00e9sence physique, mais \u00e9galement lorsqu\u2019ils en ont une.<\/em><\/span><\/span><\/span><\/span><\/p>\n<p>Comme c&rsquo;est expliqu\u00e9 \u00e0 la page pr\u00e9c\u00e9dente <a href=\"https:\/\/www.dagtva.com\/?page_id=5922\" target=\"_blank\" rel=\"noopener noreferrer\">RLPph<\/a>, les r\u00e8gles de lien devront \u00eatre \u00e9tablies au niveau des \u00e9changes entre autorit\u00e9s de taxation (voir <a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/dessins\/us\/wsm_b2b_mkplace_dom-usa_wayfair.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">le diaporama en r\u00e9f\u00e9rence<\/a> <span style=\"color: #0000ff;\"><em><strong>slides 14-15-16-22<\/strong><\/em><\/span>). C&rsquo;est ce qui est recherch\u00e9 par l&rsquo;OCDE dans les conventions BEPS entre \u00c9tats, mais avec la diff\u00e9rence importante d&rsquo;apporter ces \u00e9changes BEPS dans le temps r\u00e9el du commerce international, au fur et \u00e0 mesure que les transactions commerciales se cr\u00e9ent et non, <em>\u00e0 post\u00e9riori,<\/em> sur requ\u00eate des autorit\u00e9s de taxation.<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #000080;\">**********<\/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: #000080;\">**********<\/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 Les R\u00e8gles de lien du syst\u00e8me de taxation N\u00b0 Probl\u00e8mes expos\u00e9s, demandes, contraintes et sujets Origine Pg Li Doc 17b Nouvelle r\u00e8gle du lien Pilier 1 &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=6257\">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-6257","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6257","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=6257"}],"version-history":[{"count":9,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6257\/revisions"}],"predecessor-version":[{"id":11240,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6257\/revisions\/11240"}],"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=6257"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}