{"id":6289,"date":"2020-06-28T08:22:55","date_gmt":"2020-06-28T07:22:55","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=6289"},"modified":"2024-08-11T14:07:04","modified_gmt":"2024-08-11T13:07:04","slug":"benefices-des-emns-rbqlp","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=6289","title":{"rendered":"B\u00e9n\u00e9fice EMN RBQrc"},"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 style=\"width: 100%; height: 98px;\">\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: 49px;\">\n<td style=\"height: 49px;\" width=\"41\">68a<\/td>\n<td style=\"height: 49px;\" width=\"332\"><span style=\"color: #800000;\"><strong>Q<\/strong><\/span>e \u2013\u00a0un m\u00e9canisme de <span style=\"color: #800000;\"><strong>r<\/strong><\/span>\u00e9cup\u00e9ration ou de \u00ab\u00a0<span style=\"color: #800000;\"><strong>c<\/strong><\/span>ompensation\u00a0\u00bb<\/td>\n<td style=\"height: 49px;\" width=\"60\">Pilier 1<\/td>\n<td style=\"height: 49px;\" width=\"24\">12<\/td>\n<td style=\"height: 49px;\" width=\"24\">32<\/td>\n<td style=\"height: 49px;\" width=\"72\">RBQrc<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/documents\/wstax\/approche_unifiee_dagtva.doc\"><strong>Citation<\/strong><\/a><strong> :\u00a0<span style=\"color: #993300;\"> <em>2.5. Principales questions en suspens<\/em><\/span><\/strong><\/p>\n<p><span style=\"color: #993300;\"><strong><em>\u00c9limination de la double imposition<\/em><\/strong><\/span><\/p>\n<p><em><span style=\"color: #993300;\">37. En outre, il faudrait r\u00e9fl\u00e9chir \u00e0 des approches permettant de contrer le risque de double comptabilisation ou de chevauchements entre les trois types possibles de b\u00e9n\u00e9fice imposable (montants A, B et C) pouvant \u00eatre attribu\u00e9 \u00e0 une juridiction du march\u00e9, et notamment aux interactions entre le nouveau droit d\u2019imposition au titre du montant A et les r\u00e8gles actuelles de r\u00e9partition des b\u00e9n\u00e9fices. <span style=\"background: #ffff00;\">De m\u00eame, des r\u00e8gles sp\u00e9cifiques devraient \u00eatre envisag\u00e9es pour le traitement des pertes en vertu du montant A (par exemple, un m\u00e9canisme de r\u00e9cup\u00e9ration ou de \u00ab compensation \u00bb)<\/span>.<\/span><\/em><\/p>\n<p>Comme dans <a href=\"https:\/\/www.dagtva.com\/?page_id=5971\" target=\"_blank\" rel=\"noopener noreferrer\">RBMap<\/a> il est \u00e9crit dans de nombreuses rubriques avec DAGTVA il n&rsquo;y a pas de nouveau droit d&rsquo;imposition qui justifierait une n\u00e9gociation internationale.<\/p>\n<p><em><strong><span style=\"color: red; background: yellow none repeat scroll 0% 0%;\">\u00ab\u00a0Il n\u2019y a donc rien \u00e0 ren\u00e9gocier dans ce domaine de responsabilit\u00e9 de chaque \u00c9tat souverain, il n\u2019y a pas de nouveau droit d\u2019imposition et de modification de la fiscalit\u00e9 directe<\/span><\/strong>, avec <strong><span style=\"color: red;\">la facilit\u00e9 de faire accepter un accord international majoritaire dans ce domaine <u>avec l\u2019assentiment probable des \u00c9tats-Unis qui ont d\u00e9j\u00e0 l\u00e9gif\u00e9r\u00e9 en interne dans ce domaine<\/u>.\u00a0\u00bb<\/span><\/strong><\/em><\/p>\n<p><a href=\"https:\/\/www.dagtva.com\/?page_id=6347\" target=\"_blank\" rel=\"noopener noreferrer\">Le calcul DAGTVA des prix\u00a0 de transfert\u00a0<\/a>est si pr\u00e9cis que les r\u00e8gles actuelles de r\u00e9partition des b\u00e9n\u00e9fices se feront transaction par transaction dans chaque juridiction ce qui veut dire que <span style=\"background: yellow none repeat scroll 0% 0%;\">les b\u00e9n\u00e9fices ainsi que les pertes g\u00e9n\u00e9r\u00e9s localement seront prises en compte par les r\u00e8glements fiscaux de chaque juridiction. Il n&rsquo;y a donc pas de m\u00e9canisme pr\u00e9vu de r\u00e9cup\u00e9ration ou de \u00ab\u00a0compensation\u00a0\u00bb<\/span>. On peut quand-m\u00eame signaler qu&rsquo;<a href=\"https:\/\/www.dagtva.com\/?page_id=6371\" target=\"_blank\" rel=\"noopener noreferrer\">un syst\u00e8me d&rsquo;attribution des aides internationales<\/a> pourrait-\u00eatre mis en place o\u00f9 <span style=\"background: yellow none repeat scroll 0% 0%; color: #ff0000;\">ces aides seraient affect\u00e9es en fonction du respect des r\u00e8gles de saine concurrence constat\u00e9es dans le transactionnel par rapport aux autres \u00c9tats<\/span>.<\/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 68a Qe \u2013\u00a0un m\u00e9canisme de r\u00e9cup\u00e9ration ou de \u00ab\u00a0compensation\u00a0\u00bb Pilier &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=6289\">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-6289","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6289","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=6289"}],"version-history":[{"count":10,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6289\/revisions"}],"predecessor-version":[{"id":11362,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6289\/revisions\/11362"}],"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=6289"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}