{"id":6280,"date":"2020-06-28T07:26:38","date_gmt":"2020-06-28T06:26:38","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=6280"},"modified":"2024-08-10T07:30:20","modified_gmt":"2024-08-10T06:30:20","slug":"regle-de-lien-rlgnt","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=6280","title":{"rendered":"R\u00e8gle de lien RLGnt"},"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\"><strong><span style=\"color: #000080;\">DAGTVA\u00ae \u2013 Les R\u00e8gles de lien du syst\u00e8me de taxation<\/span> <\/strong><\/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=\"25\">27a<\/td>\n<td width=\"347\"><span style=\"color: #000080;\"><strong>G<\/strong><\/span>arantir une <span style=\"color: #000080;\"><strong>n<\/strong><\/span>eutralit\u00e9 de <span style=\"color: #000080;\"><strong>t<\/strong><\/span>raitement entre les diff\u00e9rents mod\u00e8les d\u2019affaires<\/td>\n<td width=\"60\">Pilier 1<\/td>\n<td width=\"24\">9<\/td>\n<td width=\"25\">38<\/td>\n<td width=\"60\">RLGnt<\/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><em>L\u2019objectif est non seulement que ce seuil de chiffre d\u2019affaires d\u00e9clenche un lien pour les mod\u00e8les d\u2019affaires impliquant des activit\u00e9s de ventes \u00e0 distance aupr\u00e8s de consommateurs, mais s\u2019applique \u00e9galement aux groupes qui vendent leurs produits et services sur un march\u00e9 par l\u2019interm\u00e9diaire d\u2019un distributeur (qu\u2019il s\u2019agisse d\u2019une entit\u00e9 locale li\u00e9e ou ind\u00e9pendante). <span style=\"background: #ffff00;\">Cet aspect est important pour garantir une neutralit\u00e9 de traitement entre les diff\u00e9rents mod\u00e8les d\u2019affaires.<\/span><\/em><\/p>\n<p>Comme c\u2019est pr\u00e9cis\u00e9 dans les pages : <a href=\"https:\/\/www.dagtva.com\/?page_id=5940\" target=\"_blank\" rel=\"noopener noreferrer\">RLSad<\/a>, <a href=\"https:\/\/www.dagtva.com\/?page_id=6275\" target=\"_blank\" rel=\"noopener noreferrer\">RLNac<\/a>, <a href=\"https:\/\/www.dagtva.com\/?page_id=5942\" target=\"_blank\" rel=\"noopener noreferrer\">RLPag<\/a>, \u00ab\u00a0<em>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\u2019activit\u00e9, ni du volume de celle-ci. On ne peut donc pas dire, avec DAGTVA, que c\u2019est le seuil de chiffre d\u2019affaires qui d\u00e9clenche le lien qui conduit \u00e0 l\u2019application d\u2019une correcte taxation. De ce fait, la notion d\u2019application \u00e0 un groupe ou EMN n\u2019a pas d\u2019objet dans un mod\u00e8le transactionnel tel qu\u2019il est d\u00e9crit dans cette \u00e9tude<\/em>\u00a0\u00bb .<\/p>\n<p><span style=\"background: #ffff00;\">Ce n\u2019est pas l\u2019environnement commercial d\u2019une EMN qui est sujet \u00e0 taxation avec DAGTVA mais les transactions taxables qui lui procurent ses revenus.<\/span><\/p>\n<p><span style=\"background: #ffff00;\">Comme la taxation s&rsquo;applique sur la transaction sans pr\u00e9jug\u00e9 de la qualit\u00e9 de l&rsquo;EMN qui vend et ou ach\u00e8te, avec DAGTVA, la neutralit\u00e9 de traitement fiscal est totale quel que soit le mod\u00e8le d&rsquo;affaires.<\/span><\/p>\n<p style=\"text-align: center;\">**********<\/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 compl\u00e8te<\/a><\/p>\n<p style=\"text-align: center;\">**********<\/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 27a Garantir une neutralit\u00e9 de traitement entre &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=6280\">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-6280","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6280","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=6280"}],"version-history":[{"count":9,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6280\/revisions"}],"predecessor-version":[{"id":11266,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6280\/revisions\/11266"}],"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=6280"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}