{"id":6275,"date":"2020-06-28T07:16:11","date_gmt":"2020-06-28T06:16:11","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=6275"},"modified":"2024-08-10T07:27:37","modified_gmt":"2024-08-10T06:27:37","slug":"regle-de-lien-rlnac","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=6275","title":{"rendered":"R\u00e8gle de lien RLNac"},"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;\">\u00a0\u2013 Table de v\u00e9rit\u00e9 DAGTVA \u2013<\/span><\/p>\n<p style=\"text-align: center;\" align=\"center\"><strong><span style=\"color: #000080;\">DAGTVA\u00ae \u2013 Les R\u00e8gles de lien du syst\u00e8me de taxation<\/span> <\/strong><\/p>\n<table width=\"542\">\n<tbody>\n<tr>\n<td width=\"25\"><strong>N\u00b0<\/strong><\/td>\n<td width=\"347\"><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=\"25\"><strong>Li<\/strong><\/td>\n<td width=\"60\"><strong>R\u00e9f.<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"25\">26a<\/td>\n<td width=\"347\">Seuil pre<span style=\"color: #000080;\"><strong>n<\/strong><\/span>drait \u00e9galement en compte certaines <span style=\"color: #000080;\"><strong>ac<\/strong><\/span>tivit\u00e9s<\/td>\n<td width=\"60\">Pilier 1<\/td>\n<td width=\"24\">9<\/td>\n<td width=\"25\">27<\/td>\n<td width=\"60\">RLNac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/documents\/wstax\/approche_unifiee_dagtva.doc\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Citation<\/strong><\/a><strong> :<\/strong> <span style=\"color: #993300;\"><em>Le moyen le plus simple pour appliquer cette r\u00e8gle serait de d\u00e9finir un seuil de chiffre d\u2019affaires pour le march\u00e9 consid\u00e9r\u00e9 (dont le montant pourrait \u00eatre modul\u00e9 en fonction de la taille du march\u00e9) comme principal indicateur d\u2019une participation soutenue et significative dans cette juridiction. <span style=\"background: #ffff00;\">Ce seuil prendrait \u00e9galement en compte certaines activit\u00e9s<\/span> <span style=\"color: #333333;\">(RLNac)<\/span>, comme les services de publicit\u00e9 en ligne, qui ciblent des utilisateurs non payants situ\u00e9s en un lieu diff\u00e9rent de celui o\u00f9 le revenu correspondant est comptabilis\u00e9.<\/em><\/span><\/p>\n<p>Comme c&rsquo;est pr\u00e9cis\u00e9 \u00e0 la page <a href=\"https:\/\/www.dagtva.com\/?page_id=5940\" target=\"_blank\" rel=\"noopener noreferrer\"><em>RLSad<\/em><\/a>, DAGTVA se fonde sur un mod\u00e8le de taxation li\u00e9 au transactionnel qui par d\u00e9finition ne tient pas compte d\u2019un seuil de chiffre d\u2019affaires, ni de l&rsquo;activit\u00e9, ni du volume de celle-ci.<\/p>\n<p><span style=\"background: #ffff00 none repeat scroll 0% 0%; color: #ff0000;\"> Toute transaction nationale ou transfrontali\u00e8re faisant l&rsquo;objet de la d\u00e9claration num\u00e9rique d&rsquo;une facture entre dans le champ d&rsquo;application de DAGTVA sans aucune exception.<\/span><\/p>\n<p><a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/dessins\/us\/wsm_b2b_mkplace_dom-usa_wayfair.pdf\">Le diaporama en r\u00e9f\u00e9rence.<\/a><\/p>\n<ol>\n<li>Autorisation de poursuivre la transaction (<span style=\"color: #0000ff;\"><strong><em>slide 14<\/em><\/strong><\/span>), l\u2019entreprise exportatrice doit \u00eatre normalement enregistr\u00e9e aupr\u00e8s de ses autorit\u00e9s de taxation pour que celles-ci donnent l\u2019autorisation d\u2019exportation en <a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/documents\/wstax\/modele-de-convention-fiscale-ocde-2017.pdf\">respect des accords de l\u2019OCDE article 7<\/a>,<\/li>\n<\/ol>\n<p>Vous pouvez aussi vous reporter \u00e0 la page <a href=\"https:\/\/www.dagtva.com\/?page_id=5930\"><em>RLSca<\/em><\/a> qui traite aussi d\u2019une r\u00e8gle de lien adoss\u00e9e \u00e0 un seuil de chiffre d\u2019affaires.<\/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 \u00a0\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 R\u00e9f. 26a Seuil prendrait \u00e9galement en compte certaines &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=6275\">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-6275","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6275","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=6275"}],"version-history":[{"count":6,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6275\/revisions"}],"predecessor-version":[{"id":11262,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6275\/revisions\/11262"}],"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=6275"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}