{"id":6295,"date":"2020-06-28T09:50:52","date_gmt":"2020-06-28T08:50:52","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=6295"},"modified":"2024-08-11T14:14:00","modified_gmt":"2024-08-11T13:14:00","slug":"benefices-des-emns-rbaag","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=6295","title":{"rendered":"B\u00e9n\u00e9fice EMN RBAag"},"content":{"rendered":"<p style=\"text-align: center;\"><a href=\"https:\/\/www.dagtva.com\/?page_id=6352\" target=\"_blank\" rel=\"noopener noreferrer\">Proposition d\u2019un Dispositif Mondial de Taxation<\/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\">73a<\/td>\n<td width=\"332\"><span style=\"color: #800000;\"><strong>A<\/strong><\/span>p \u2013 Montant <span style=\"color: #800000;\"><strong>A<\/strong><\/span> \u2013 <span style=\"color: #800000;\"><strong>G<\/strong><\/span>\u00e9n\u00e9ralit\u00e9s<\/td>\n<td width=\"60\">Pilier 1<\/td>\n<td width=\"24\">15<\/td>\n<td width=\"24\">21<\/td>\n<td width=\"72\">RBAag<\/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><span style=\"color: #800000;\"><strong>Appendice \u2013 Proposition d\u00e9taill\u00e9e de r\u00e9partition des b\u00e9n\u00e9fices<\/strong><\/span><\/em><\/p>\n<p><span style=\"color: #800000;\"><em><strong>Montant A (G\u00e9n\u00e9ralit\u00e9s)<\/strong><\/em><\/span><\/p>\n<p>Pour apporter une r\u00e9ponse simple \u00e0 l&rsquo;option Montant A, il faut mettre en avant que l&rsquo;on ne pourrait \u00e9ventuellement la mettre en \u0153uvre qu&rsquo;\u00e0 condition de conna\u00eetre pr\u00e9cis\u00e9ment les chiffres d&rsquo;affaires qui en seraient la justification. Pour l&rsquo;instant ce n&rsquo;est pas le cas et c&rsquo;est le premier objectif <em><a href=\"https:\/\/www.dagtva.com\/?page_id=6347\" target=\"_blank\" rel=\"noopener noreferrer\">du calcul DAGTVA des prix de transfert<\/a><\/em> que d&rsquo;apporter ces informations.<\/p>\n<p>On peut ajouter ce qui a d\u00e9j\u00e0 \u00e9t\u00e9 pr\u00e9cis\u00e9 dans la rubrique <em><a href=\"https:\/\/www.dagtva.com\/?page_id=5971\" target=\"_blank\" rel=\"noopener noreferrer\">RBMap<\/a><\/em> :<\/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>.<\/span><\/strong><\/em><\/p>\n<p><em>Le fait qu\u2019il n\u2019y ait, <span style=\"color: red; background: yellow none repeat scroll 0% 0%;\">avec DAGTVA, pas de nouveau droit d\u2019imposition <strong>participe aussi \u00e0 la simplification du syst\u00e8me<\/strong> de taxation international esp\u00e9r\u00e9,<\/span> (pages connexes : <a href=\"https:\/\/www.dagtva.com\/?page_id=5928\" target=\"_blank\" rel=\"noopener noreferrer\">RLSrl<\/a>, <a href=\"https:\/\/www.dagtva.com\/?page_id=5870\" target=\"_blank\" rel=\"noopener noreferrer\">PLSsy<\/a>, <a href=\"https:\/\/www.dagtva.com\/?page_id=6062\" target=\"_blank\" rel=\"noopener noreferrer\">RBAsm,<\/a> <a href=\"https:\/\/www.dagtva.com\/?page_id=6074\" target=\"_blank\" rel=\"noopener noreferrer\">RBAas<\/a>, <a href=\"https:\/\/www.dagtva.com\/?page_id=6078\" target=\"_blank\" rel=\"noopener noreferrer\">RBAps<\/a>).\u00a0\u00bb<\/em><\/p>\n<p><span style=\"color: red; background: yellow;\"><strong>Il n\u2019y aurait donc dans ce domaine rien \u00e0 n\u00e9gocier avant que l&rsquo;on connaisse les chiffres d&rsquo;affaires et avec DAGTVA il n&rsquo;y a rien \u00e0 n\u00e9gocier non plus pour les obtenir rapidement !<\/strong><\/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 73a Ap \u2013 Montant A \u2013 G\u00e9n\u00e9ralit\u00e9s Pilier 1 15 &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=6295\">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-6295","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6295","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=6295"}],"version-history":[{"count":10,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6295\/revisions"}],"predecessor-version":[{"id":11377,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6295\/revisions\/11377"}],"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=6295"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}