{"id":6301,"date":"2020-06-28T17:40:56","date_gmt":"2020-06-28T16:40:56","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=6301"},"modified":"2024-08-11T14:12:06","modified_gmt":"2024-08-11T13:12:06","slug":"benefices-des-emns-rbist","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=6301","title":{"rendered":"B\u00e9n\u00e9fice EMN RBIst"},"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>\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\">72a<\/td>\n<td width=\"332\"><span style=\"color: #800000;\"><strong>I<\/strong><\/span>l<span style=\"color: #333333;\">l<\/span>u<span style=\"color: #800000;\"><strong>s<\/strong><\/span>tra<strong><span style=\"color: #800000;\">t<\/span><\/strong>ion &#8211; le Groupe X est un groupe d\u2019entreprises multinationales<\/td>\n<td width=\"60\">Pilier 1<\/td>\n<td width=\"24\">13<\/td>\n<td width=\"24\">13<\/td>\n<td width=\"72\">RBIst<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Toutes les situations expos\u00e9es dans les illustrations des pages 13 &amp; 14 sont enti\u00e8rement sous contr\u00f4le avec <a href=\"https:\/\/www.dagtva.com\/?page_id=6347\" target=\"_blank\" rel=\"noopener noreferrer\">le calcul DAGTVA des prix de transfert<\/a> comme c&rsquo;est stipul\u00e9 dans la rubrique <a href=\"https:\/\/www.dagtva.com\/?page_id=5986\" target=\"_blank\" rel=\"noopener noreferrer\">RBRfa<\/a> o\u00f9 :<\/p>\n<p><em>\u00ab\u00a0L\u2019ex\u00e9cution d&rsquo;un droit d\u2019imposition des b\u00e9n\u00e9fices a toujours pos\u00e9 un probl\u00e8me fiscal compliqu\u00e9 li\u00e9 \u00e0 des facturations et refacturations intra-EMNs, en passant parfois par de multiples juridictions, afin que les r\u00e9sultats comptables finissent par ne r\u00e9v\u00e9ler que des b\u00e9n\u00e9fices ridiculement imposables.<\/em><\/p>\n<p><em><span style=\"color: red; background: yellow none repeat scroll 0% 0%;\">Avec DAGTVA cette \u00ab\u00a0<strong>noria comptable et fiscale<\/strong>\u00a0\u00bb ne peut plus exister<\/span> car \u00e0 chaque \u00e9tape d\u2019une facturation, qui peut-\u00eatre intra-EMNs, <span style=\"color: red; background: yellow none repeat scroll 0% 0%;\">celle-ci sera instantan\u00e9ment fiscalis\u00e9 pour la taxation indirecte <strong>avec un paiement instantan\u00e9 de la totalit\u00e9,<\/strong> li\u00e9 au respect de la <strong>WSTAX(1)<\/strong><\/span>. En ce qui concerne la taxation directe, les cumuls de b\u00e9n\u00e9fices seront faits par les autorit\u00e9s de taxation de chaque entit\u00e9 d\u2019EMN et pourront \u00eatre, comme aujourd\u2019hui, vers\u00e9s \u00e0 p\u00e9riodes r\u00e9guli\u00e8res.\u00a0\u00bb<\/em><\/p>\n<p><strong><em><span style=\"color: red;\">(1)<\/span><\/em><span style=\"color: red;\"> \u2013<\/span> <span style=\"color: #ff0000;\"><span style=\"color: #0000ff;\"><i>W<\/i><\/span><em>ayfair <\/em><span style=\"color: #0000ff;\"><i>S<\/i><\/span><em>ale <\/em><span style=\"color: #0000ff;\"><i>T<\/i><\/span><em>ax<\/em><\/span><\/strong> transform\u00e9e en <strong><i><span style=\"color: blue;\">W<\/span><\/i><\/strong><em><span style=\"color: red;\">ayfair<\/span><\/em><strong><i><span style=\"color: blue;\"> S<\/span><\/i><\/strong><em><span style=\"color: red;\">tate<\/span><\/em><strong><i><span style=\"color: blue;\"> TAX<\/span><\/i><\/strong> \u2013 soit : <strong><i><span style=\"color: red;\">WSTAX<\/span>.<\/i><\/strong><\/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 72a Illustration &#8211; le Groupe X est un groupe d\u2019entreprises &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=6301\">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-6301","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6301","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=6301"}],"version-history":[{"count":9,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6301\/revisions"}],"predecessor-version":[{"id":11373,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/6301\/revisions\/11373"}],"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=6301"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}