{"id":7897,"date":"2020-10-25T11:00:21","date_gmt":"2020-10-25T10:00:21","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=7897"},"modified":"2024-08-13T07:46:59","modified_gmt":"2024-08-13T06:46:59","slug":"w-s-t-truth-table","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=7897","title":{"rendered":"W.S.T. truth table"},"content":{"rendered":"

Proposal for a Global Taxation System<\/strong><\/a><\/p>\n

\u00a0– DAGTVA truth table –<\/span><\/strong><\/p>\n

From the OECD document \u201cUnified Approach\u201d – Pillar 1<\/a>
\n<\/strong><\/p>\n

***********<\/span><\/p>\n

DAGTVA\u00ae – Prerequisites for the taxation system<\/span> <\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
No.<\/strong><\/span><\/td>\nProblems exposed, requests, constraints and subjects<\/strong><\/span><\/td>\nOrigin<\/strong><\/span><\/td>\nPg<\/strong><\/span><\/td>\nLi<\/strong><\/span><\/td>\nDoc<\/strong><\/span><\/td>\n<\/tr>\n
1<\/td>\nThe<\/strong> tax system U<\/strong>niversel must be i<\/strong>nd\u00e9pendant models p<\/strong>olicies.<\/span><\/td>\nDagtva<\/td>\n\/<\/td>\n\/<\/td>\nPLUip<\/a><\/td>\n<\/tr>\n
2<\/td>\nT<\/strong>he U<\/strong>niversal tax system compatible with the tax m<\/strong>odels already in<\/strong> use.<\/span><\/td>\nDagtva<\/td>\n\/<\/td>\n\/<\/td>\nPLUma<\/a><\/td>\n<\/tr>\n
3<\/td>\nThe<\/strong>\u00a0U<\/strong>niversal tax system must not have e<\/strong>mprise on a State.<\/span><\/td>\nDagtva<\/td>\n\/<\/td>\n\/<\/td>\nPLUde<\/a><\/td>\n<\/tr>\n
4<\/td>\nThe<\/strong>\u00a0U<\/strong>niversal tax system must not modif<\/strong>y existing federation of States.<\/span><\/td>\nDagtva<\/td>\n\/<\/td>\n\/<\/td>\nPLUpf<\/a><\/td>\n<\/tr>\n
5<\/td>\nR<\/strong>ight to tax in market Ju<\/strong>ridiction.<\/span><\/td>\nPillar 1<\/td>\n4<\/td>\n40<\/span><\/td>\nPDDju<\/a><\/td>\n<\/tr>\n
6<\/td>\nS<\/strong>implicity, s<\/strong>tabilisation of tax sy<\/strong>tem.<\/span><\/td>\nPillar 1<\/td>\n4<\/td>\n43<\/td>\nPLSsy<\/a><\/td>\n<\/tr>\n
7<\/td>\nL<\/strong>egal certainty in implementation of tax matters<\/span><\/td>\nPillar 1<\/td>\n4<\/td>\n44<\/td>\nPLSju<\/a><\/td>\n<\/tr>\n
8<\/td>\n S<\/strong>trengthening legal security.<\/span><\/span><\/td>\nPillar 1<\/td>\n5<\/td>\n49<\/td>\nPRSju<\/a><\/td>\n<\/tr>\n
9<\/td>\nT<\/strong>he system U<\/strong>niversel must be c<\/strong>ompatible and usable in USA.<\/span><\/td>\nMTC<\/td>\n\/<\/td>\n\/<\/td>\nPLUcm<\/a><\/td>\n<\/tr>\n
10<\/td>\nIf the tax system i<\/strong>s unusable in USA, it will not exist.<\/span><\/span><\/span><\/td>\nMTC<\/td>\n\/<\/td>\n\/<\/td>\nPSSip<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

DAGTVA\u00ae – Scope of the taxation system<\/span> <\/strong><\/p>\n\n\n\n\n\n\n\n\n\n
No.<\/strong><\/span><\/td>\nProblems exposed, requests, constraints and subjects<\/strong><\/span><\/td>\nOrigin<\/strong><\/span><\/td>\nPg<\/strong><\/span><\/td>\nLi<\/strong><\/span><\/td>\nRef.<\/strong><\/span><\/td>\n<\/tr>\n
11<\/td>\nG<\/strong>eneral S<\/strong>cope.<\/span><\/td>\nPillar 1<\/td>\n7<\/td>\n6<\/td>\nCACag<\/a><\/td>\n<\/tr>\n
12<\/td>\nD<\/span><\/span><\/strong>i<\/span><\/span>gital \/ n<\/strong>on-digital bu<\/strong>siness models.<\/span><\/span><\/span><\/td>\nPillar 1<\/td>\n5<\/td>\n30<\/td>\nCAMnu<\/a><\/td>\n<\/tr>\n
13<\/td>\nN<\/strong>arrow r<\/strong>elations bet<\/strong>ween businesses and consumers.
\n<\/span><\/td>\n		Pillar 1<\/td>\n7<\/td>\n21<\/td>\nCARet<\/a><\/td>\n<\/tr>\n
14<\/td>\nS<\/strong>ector ex<\/strong>cluded (Financial Services).<\/span><\/td>\nPillar 1<\/td>\n7<\/td>\n29<\/td>\nCASex<\/a><\/td>\n<\/tr>\n
15<\/td>\nL<\/strong>imitations based on company size.<\/span><\/span>
\n<\/span><\/td>\n		Pillar 1<\/td>\n7<\/td>\n30<\/td>\nCALft<\/a><\/td>\n<\/tr>\n
16<\/td>\nT<\/span><\/span><\/strong>urnover thresh<\/strong>old<\/span><\/span> – international declarations.<\/span><\/td>\nPillar 1<\/td>\n7<\/td>\n32<\/td>\nCASch<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

DAGTVA\u00ae – The link rules of the taxation system <\/strong><\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
No.<\/strong><\/span><\/td>\nProblems exposed, requests, constraints and subjects<\/strong><\/span><\/td>\nOrigin<\/strong><\/span><\/td>\nPg<\/strong><\/span><\/td>\nLi<\/strong><\/span><\/td>\nRef.<\/strong><\/span><\/td>\n<\/tr>\n
17<\/td>\nN<\/strong>ew r<\/strong>ule of the l<\/strong>ink without ph<\/strong>ysical presence condition.<\/span><\/span><\/td>\nPillar 1<\/td>\n5<\/td>\n35<\/td>\nRLPph<\/a><\/td>\n<\/tr>\n
17a<\/td>\nW<\/span><\/span><\/strong>hole sectors of the digital economy aside.<\/span><\/span><\/span><\/td>\nPillar 1<\/td>\n6<\/td>\n15<\/td>\nRLPen<\/a><\/td>\n<\/tr>\n
17b<\/td>\nN<\/strong>ew l<\/strong>ink r<\/strong>ule.<\/span><\/span><\/span><\/td>\nPillar 1<\/td>\n6<\/td>\n18<\/td>\nRLNrl<\/a><\/td>\n<\/tr>\n
18<\/td>\nWST – N<\/span><\/span><\/strong>arrow definition, processing – direct \/ indirect collection of payment by<\/span><\/span> MPF<\/span><\/span><\/strong><\/span><\/td>\nMTC<\/td>\n3<\/td>\n34<\/td>\nRLDet<\/a><\/td>\n<\/tr>\n
19<\/td>\nWST – l<\/strong>arge D<\/strong>efinition – treatment \/ direct collection \/ i<\/strong>ndirect payment.<\/span><\/td>\nMTC<\/td>\n3<\/td>\n35<\/td>\nRLDli<\/a><\/td>\n<\/tr>\n
20<\/td>\nS<\/span><\/strong>implification new link<\/span> r<\/span><\/strong>ul<\/strong>e. <\/span><\/span><\/td>\nPillar 1<\/td>\n4<\/td>\n48<\/td>\nRLSrl<\/a><\/td>\n<\/tr>\n
21<\/td>\nN<\/strong>ew link rule coupled with turnover threS<\/strong>holds (1).<\/span><\/td>\nPillar 1<\/td>\n5<\/td>\n36<\/td>\nRLSca<\/a><\/td>\n<\/tr>\n
22<\/td>\nN<\/strong>ew link rules applicable to mo<\/strong>deste economies.<\/span><\/td>\nPillar 1<\/td>\n5<\/td>\n37<\/td>\nRLEmo<\/a><\/td>\n<\/tr>\n
23<\/td>\nN<\/strong>ew link rule applicable by autonomous agreement.
\n<\/strong><\/span><\/td>\n		Pillar 1<\/td>\n5<\/td>\n38<\/td>\nRLCau<\/a><\/td>\n<\/tr>\n
24<\/td>\nC<\/strong>ircumvention of<\/span> p<\/strong>hysical p<\/strong>resence rules<\/span><\/span><\/td>\nPillar 1<\/td>\n6<\/td>\n23<\/td>\nRLCpp<\/a><\/td>\n<\/tr>\n
25<\/td>\nN<\/strong>o-taxation without permanent e<\/strong>st<\/strong>ablishment with physical presence<\/span><\/span><\/span><\/td>\nPillar 1<\/td>\n7<\/td>\n36<\/td>\nRLNet<\/a><\/td>\n<\/tr>\n
26<\/td>\nN<\/strong>ew rule with sa<\/strong>le threshold<\/strong>s to be defined (2).<\/span><\/span><\/span><\/td>\nPillar 1<\/td>\n9<\/td>\n19<\/td>\nRLSad<\/a><\/td>\n<\/tr>\n
26a<\/td>\nN<\/strong>ew link rule – T<\/strong>hreshold would also take into account certain ac<\/strong>tivities.<\/span><\/span><\/span><\/td>\nPillar 1<\/td>\n8<\/td>\n9<\/td>\nRLNac<\/a><\/td>\n<\/tr>\n
27<\/td>\nProvisions P<\/strong>ossible – a<\/strong>pplicable to g<\/strong>roups.<\/span><\/td>\nPillar 1<\/td>\n8<\/td>\n15<\/td>\nRLPag<\/a><\/td>\n<\/tr>\n
27a<\/td>\nG<\/strong>uarantee n<\/strong>eutralit\u00e9 of t<\/strong>reatment between different business models.<\/span><\/td>\nPillar 1<\/td>\n8<\/td>\n17<\/td>\nRLGnt<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

DAGTVA\u00ae – Distribution of MNE profits
\n<\/strong><\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
No.<\/strong><\/span><\/td>\nProblems exposed, requests, constraints and subjects<\/strong><\/span><\/td>\nOrigin<\/strong><\/span><\/td>\nPg<\/strong><\/span><\/td>\nLi<\/strong><\/span><\/td>\nDoc<\/strong><\/span><\/td>\n<\/tr>\n
28<\/td>\nR<\/strong>espect of arm’s length p<\/strong>rinc<\/strong>iple \u201cUnified approach\u201d.<\/span><\/span><\/span><\/td>\nPillar 1<\/td>\n5<\/td>\n45<\/td>\nRBRpc<\/a><\/td>\n<\/tr>\n
29<\/td>\nR<\/strong>espect for the a<\/strong>rm’s length princ<\/strong>iple of the current Standards.<\/span><\/span><\/span><\/td>\nPillar 1<\/td>\n5<\/td>\n45<\/td>\nRBNac<\/a><\/td>\n<\/tr>\n
30<\/td>\nP<\/strong>ossible provisions – Determination of transfer prices.<\/span><\/span><\/td>\nPillar 1<\/td>\n5<\/td>\n45<\/td>\nRBDpx<\/a><\/td>\n<\/tr>\n
31<\/td>\nL<\/strong>egal certainty – Arm’s lenght principle.
\n<\/span><\/span><\/td>\n		Pillar 1<\/td>\n5<\/td>\n41<\/td>\nRBSju<\/a><\/td>\n<\/tr>\n
32<\/td>\nA<\/strong>mount A<\/strong> – Fraction of the p<\/strong>resumed residual profit.<\/span><\/span><\/td>\nPillar 1<\/td>\n6<\/td>\n3<\/td>\nRBMap<\/a><\/td>\n<\/tr>\n
33<\/td>\nA<\/strong>mount B<\/strong> – Fixed marketing r<\/strong>emuneration.<\/span><\/span><\/td>\nPillar 1<\/td>\n6<\/td>\n5<\/td>\nRBMbr<\/a><\/td>\n<\/tr>\n
34<\/td>\nA<\/strong>mount C<\/strong> – additional benefits.<\/span><\/span><\/td>\nPillar 1<\/td>\n6<\/td>\n8<\/td>\nRBMcs<\/a><\/td>\n<\/tr>\n
35<\/td>\nN<\/strong>ew rules for distribution of profits – Ge<\/strong>neral concepts.<\/span><\/td>\nPillar 1<\/td>\n6<\/td>\n19<\/td>\nRBNge<\/a><\/td>\n<\/tr>\n
35a<\/td>\nN<\/strong>on-standard profits derived from in<\/strong>tangible assets.
\n<\/strong><\/span><\/td>\n		Pillar 1<\/td>\n6<\/td>\n35<\/td>\nRBIns<\/a><\/td>\n<\/tr>\n
36<\/td>\nS<\/strong>olution for emerging and develop<\/strong>ing<\/strong> countries<\/span><\/span><\/span><\/td>\nPillar 1<\/td>\n6<\/td>\n39<\/td>\nRBSpg<\/a><\/td>\n<\/tr>\n
37<\/td>\nR<\/strong>ules for the distribution of Profits – Ge<\/strong>neral concepts.<\/span><\/td>\nPillar 1<\/td>\n8<\/td>\n20<\/td>\nRBRge<\/a><\/td>\n<\/tr>\n
38<\/td>\nR<\/strong>ight to tax N<\/strong>on residents – UN \/ OCDE ar<\/strong>ticle 7\/8\/9.<\/span><\/td>\nPillar 1<\/td>\n8<\/td>\n23<\/td>\nRBNar<\/a><\/td>\n<\/tr>\n
39<\/td>\nR<\/strong>ights to impose R<\/strong>esidents & S<\/strong>ubsidiaries – UN \/ OECD Article 7\/8\/9.<\/span><\/td>\nPillar 1<\/td>\n8<\/td>\n28<\/td>\nRBRfa<\/a><\/td>\n<\/tr>\n
40<\/td>\nM<\/strong>ajority of tax d<\/strong>isputes involving MNEs.<\/span><\/span>
\n<\/strong><\/span><\/td>\n		Pillar 1<\/td>\n8<\/td>\n33<\/td>\nRBMdf<\/a><\/td>\n<\/tr>\n
41<\/td>\nA<\/strong>ttribution profits under the new link.<\/span><\/td>\nPillar 1<\/td>\n8<\/td>\n37<\/td>\nRBAbt<\/a><\/td>\n<\/tr>\n
42<\/td>\nC<\/strong>reation of a l<\/strong>ink even in the a<\/strong>bsence of physical presence.<\/span><\/span><\/td>\nPillar 1<\/td>\n8<\/td>\n36<\/td>\nRBEla<\/a><\/td>\n<\/tr>\n
43<\/td>\nM<\/strong>t A<\/strong> – Set new r<\/strong>ules of profit distribution.<\/span><\/td>\nPillar 1<\/td>\n8<\/td>\n39<\/td>\nRBMar<\/a><\/td>\n<\/tr>\n
44<\/td>\nP<\/strong>ossible p<\/strong>rovisi<\/strong>ons – transfer pricing & double taxation.<\/span><\/span><\/span><\/td>\nPillar 1<\/td>\n8<\/td>\n53<\/td>\nRBPpi<\/a><\/td>\n<\/tr>\n
45<\/td>\n New proposed standards – double taxation.<\/span><\/span><\/td>\nPillar 1<\/td>\n8<\/td>\n52<\/td>\nRBNdi<\/a><\/td>\n<\/tr>\n
46<\/td>\nP<\/strong>ossible p<\/strong>rovisions – t<\/strong>ransfer pricing.<\/span><\/span><\/span><\/td>\nPillar 1<\/td>\n8<\/td>\n50<\/td>\nRBPpt<\/a><\/td>\n<\/tr>\n
47<\/td>\nS<\/span><\/span><\/strong>ignificantly strengthen legal certainty.<\/span><\/span><\/span><\/td>\nPillar 1<\/td>\n8<\/td>\n52<\/td>\nRBRsj<\/a><\/td>\n<\/tr>\n
48<\/td>\nA<\/strong>pplicables t<\/strong>o b<\/strong>oth benefits and losses.<\/span><\/td>\nPillar 1<\/td>\n9<\/td>\n5<\/td>\nRBAtb<\/a><\/td>\n<\/tr>\n
49<\/td>\nM<\/strong>t A<\/strong> – f<\/strong>raction of the presumed residual profit of the EMN group.<\/span><\/span><\/span><\/td>\nPillar 1<\/td>\n9<\/td>\n10<\/td>\nRBMaf<\/a><\/td>\n<\/tr>\n
50<\/td>\nM<\/strong>t A<\/strong> – Fraction of residual profit ‘ g<\/em><\/strong>rosso modo’.<\/em><\/span><\/td>\nPillar 1<\/td>\n9<\/td>\n10<\/td>\nRBMag<\/a><\/td>\n<\/tr>\n
51<\/td>\nM<\/strong>t A<\/strong> – Repa<\/strong>rtition key based on sales.<\/span><\/td>\nPillar 1<\/td>\n9<\/td>\n17<\/td>\nRBMac<\/a><\/td>\n<\/tr>\n
52<\/td>\nM<\/strong>t A<\/strong> – Consensus between members of the Inclusive Framework.<\/span><\/span><\/span><\/td>\nPillar 1<\/td>\n9<\/td>\n18<\/td>\nRBMai<\/a><\/td>\n<\/tr>\n
53<\/td>\nM<\/strong>t B<\/strong> – Distribution f<\/strong>unctions always taxable Article 7.<\/span><\/td>\nPillar 1<\/td>\n9<\/td>\n21<\/td>\nRBMbf<\/a><\/td>\n<\/tr>\n
54<\/td>\nM<\/strong>t B<\/strong> – transfer prices on the arm’s length principle<\/span><\/span> Article 7.<\/span><\/td>\nPillar 1<\/td>\n9<\/td>\n22<\/td>\nRBMbp<\/a><\/td>\n<\/tr>\n
55<\/td>\nM<\/strong>t B<\/strong> – Dissatisfaction with the current transfer pricing rules.<\/span><\/span><\/span><\/td>\nPillar 1<\/td>\n9<\/td>\n26<\/td>\nRBMbm<\/a><\/td>\n<\/tr>\n
56<\/td>\nM<\/strong>t B<\/strong> – fixed marketing remuneration.<\/span><\/td>\nPillar 1<\/td>\n9<\/td>\n24<\/td>\nRBMbo<\/a><\/td>\n<\/tr>\n
57<\/td>\nM<\/strong>t C<\/strong> – m<\/strong>echanisms binding and effective dispute resolution.<\/span><\/td>\nPillar 1<\/td>\n9<\/td>\n31<\/td>\nRBMcm<\/a><\/td>\n<\/tr>\n
58<\/td>\nM<\/strong>t C<\/strong> – based on local benchmark activity and fixed yield M<\/strong>t B.<\/strong><\/span><\/td>\nPillar 1<\/td>\n9<\/td>\n33<\/td>\nRBMcf<\/a><\/td>\n<\/tr>\n
59<\/td>\nQ<\/strong>e – possible use of r<\/strong>egional segmentation or by b<\/strong>ranch of activity.<\/span><\/span><\/span><\/td>\nPillar 1<\/td>\n9<\/td>\n44<\/td>\nRBQrb<\/a><\/td>\n<\/tr>\n
60<\/td>\nQ<\/strong>e – p<\/strong>roblematics t<\/strong>reatment of losses, and determination of location.<\/span><\/td>\nPillar 1<\/td>\n9<\/td>\n45<\/td>\nRBQpt<\/a><\/td>\n<\/tr>\n
61<\/td>\nQ<\/strong>e – b<\/strong>enefit to market j<\/strong>urisdictions and digital business model.<\/span><\/span><\/span><\/td>\nPillar 1<\/td>\n9<\/td>\n51<\/td>\nRBQbj<\/a><\/td>\n<\/tr>\n
62<\/td>\nQ<\/strong>e – m<\/strong>ultilat\u00e9ral a<\/strong>greement on profits to market jurisdictions amount A.<\/strong><\/span><\/span><\/span><\/td>\nPillar 1<\/td>\n10<\/td>\n11<\/td>\nRBQam<\/a><\/td>\n<\/tr>\n
63<\/td>\nQ<\/strong>e – c<\/strong>hoice of the am<\/strong>ount to be reallocated will ultimately be the result of a political agreement.<\/span><\/span><\/span><\/td>\nPillar 1<\/td>\n10<\/td>\n14<\/td>\nRBQcm<\/a><\/td>\n<\/tr>\n
64<\/td>\nQ<\/strong>e – d<\/strong>ispositions MNE d<\/strong>ouble taxation provisions by entity and country.<\/span><\/span><\/span><\/td>\nPillar 1<\/td>\n10<\/td>\n20<\/td>\nRBQdd<\/a><\/td>\n<\/tr>\n
65<\/td>\nQ<\/strong>e – in a group of MNEs hold<\/strong>ing<\/strong> Mt A<\/strong> benefits.<\/span><\/span><\/span><\/td>\nPillar 1<\/td>\n10<\/td>\n23<\/td>\nRBQdg<\/a><\/td>\n<\/tr>\n
66<\/td>\nQ<\/strong>e – e<\/strong>xisting mechanisms for the e<\/strong>limination of double taxation.<\/span><\/span><\/span><\/td>\nPillar 1<\/td>\n10<\/td>\n26<\/td>\nRBQme<\/a><\/td>\n<\/tr>\n
67<\/td>\nQ<\/strong>e – r<\/strong>ules of relief d<\/strong>ouble taxation in the \u00ab\u00a0unified approach\u00a0\u00bb.<\/span><\/td>\nPillar 1<\/td>\n10<\/td>\n27<\/td>\nRBQrd<\/a><\/td>\n<\/tr>\n
68<\/td>\nQ<\/strong>e – overlaps of the three types of taxable profits (A, B and C).<\/span><\/span><\/span><\/td>\nPillar 1<\/td>\n10<\/td>\n30<\/td>\nRBQct<\/a><\/td>\n<\/tr>\n
68a<\/td>\nQ<\/strong>e – a r<\/strong>ecovery or \u00ab\u00a0c<\/strong>ompensation\u00a0\u00bb mechanism.<\/span><\/span><\/span><\/td>\nPillar 1<\/td>\n10<\/td>\n33<\/td>\nRBQrc<\/a><\/td>\n<\/tr>\n
69<\/td>\nQ<\/strong>e – c<\/strong>omplex o<\/strong>bligations with amount A for a non-resident entity.<\/span><\/span><\/span><\/td>\nPillar 1<\/td>\n10<\/td>\n42<\/td>\nRBQoc<\/a><\/td>\n<\/tr>\n
70<\/td>\nQ<\/strong>e – withholding tax as a collection mechanism for \u00ab\u00a0Amount A <\/strong>\u00a0\u00bb .<\/span><\/td>\nPillar 1<\/td>\n10<\/td>\n44<\/td>\nRBQrs<\/a><\/td>\n<\/tr>\n
71<\/td>\nQ<\/strong>e – agree on the characteris<\/strong>tic<\/strong>s of the withholding tax system.<\/span><\/span>
\n<\/span><\/td>\n		Pillar 1<\/td>\n10<\/td>\n46<\/td>\nRBQsc<\/a><\/td>\n<\/tr>\n
72<\/td>\nQ<\/strong>e – taxation of a non-resident company and tax treatie<\/strong>s.<\/span><\/span>
\n<\/span><\/td>\n		Pillar 1<\/td>\n11<\/td>\n3<\/td>\nRBQie<\/a><\/td>\n<\/tr>\n
72a<\/td>\nI<\/strong>llus<\/strong>trat<\/strong>ion – the group X is a group of MNEs.<\/span><\/td>\nPillar 1<\/td>\n11<\/td>\n9<\/td>\nRBIst<\/a><\/td>\n<\/tr>\n
73<\/td>\nA<\/strong>p – increase in the am<\/strong>ount of profit attributed to market jurisdictions.<\/span><\/span>
\n<\/strong><\/span><\/td>\n		Pillar 1<\/td>\n13<\/td>\n11<\/td>\nRBAam<\/a><\/td>\n<\/tr>\n
73a<\/td>\nA<\/strong>p – Amount A<\/strong> – G<\/strong>eneralities.<\/span><\/td>\nPillar 1<\/td>\n13<\/td>\n18<\/td>\nRBAag<\/a><\/td>\n<\/tr>\n
74<\/td>\nA<\/strong>p – presumed residual profit of an MNE at group or b<\/strong>ranch level.<\/span><\/span><\/span><\/td>\nPillar 1<\/td>\n13<\/td>\n21<\/td>\nRBAbp<\/a><\/td>\n<\/tr>\n
75<\/td>\nA<\/strong>p – presumed standard or routine profit b<\/strong>as<\/strong>ed on assumptions.<\/span><\/span>
\n<\/span><\/td>\n		Pillar 1<\/td>\n13<\/td>\n25<\/td>\nRBAbs<\/a><\/td>\n<\/tr>\n
76<\/td>\nA<\/strong>p – A<\/strong>ppendix –\u00a0 is<\/strong>olate non-standard benefits generated.<\/span><\/span><\/span><\/td>\nPillar 1<\/td>\n13<\/td>\n36<\/td>\nRBAin<\/a><\/td>\n<\/tr>\n
77<\/td>\nA<\/strong>p – s<\/strong>implify implementation and build consensus among m<\/strong>embers.<\/span><\/span><\/span><\/td>\nPillar 1<\/td>\n13<\/td>\n40<\/td>\nRBAsm<\/a><\/td>\n<\/tr>\n
78<\/td>\nA<\/strong>p – profit break-even point & trans<\/strong>fer<\/strong> pricing rules.
\n<\/span><\/td>\n		Pillar 1<\/td>\n13<\/td>\n45<\/td>\nRBAsr<\/a><\/td>\n<\/tr>\n
79<\/td>\nA<\/strong>p – tax i<\/strong>ncome from activities physically carried out in the territor<\/strong>y.<\/span><\/span>
\n<\/span><\/td>\n		Pillar 1<\/td>\n13<\/td>\n42<\/td>\nRBAir<\/a><\/td>\n<\/tr>\n
80<\/td>\nA<\/strong>p – Amount A<\/strong> – Consolidate<\/strong>d Financial Statements – GAAP – IRFS.<\/span><\/td>\nPillar 1<\/td>\n14<\/td>\n5<\/td>\nRBAae<\/a><\/td>\n<\/tr>\n
81<\/td>\nA<\/strong>p – c<\/strong>alculate b<\/strong>enefits by industry, region and \/ or market.<\/span><\/td>\nPillar 1<\/td>\n14<\/td>\n13<\/td>\nRBAcb<\/a><\/td>\n<\/tr>\n
82<\/td>\nA<\/strong>p – c<\/strong>alculate of am<\/strong>ount A on the basis of an agreed level of profitability.<\/span><\/td>\nPillar 1<\/td>\n14<\/td>\n25<\/td>\nRBAcm<\/a><\/td>\n<\/tr>\n
83<\/td>\nA<\/strong>p – s<\/strong>implified approach, agree on a different % depending on the sector.<\/span><\/span><\/span><\/td>\nPillar 1<\/td>\n14<\/td>\n30<\/td>\nRBAas<\/a><\/td>\n<\/tr>\n
84<\/td>\nA<\/strong>p – b<\/strong>enefits e<\/strong>xcluded from the mass of profits to be reallocated to the markets.<\/span><\/span><\/span><\/td>\nPillar 1<\/td>\n14<\/td>\n28<\/td>\nRBAbe<\/a><\/td>\n<\/tr>\n
85<\/td>\nA<\/strong>p – p<\/strong>rinciples of s<\/strong>implification for calculating profit.<\/span><\/td>\nPillar 1<\/td>\n14<\/td>\n42<\/td>\nRBAps<\/a><\/td>\n<\/tr>\n
86<\/td>\nA<\/strong>p – f<\/strong>raction of b<\/strong>enefits attributed to the jurisdiction of the market.<\/span><\/td>\nPillar 1<\/td>\n15<\/td>\n6<\/td>\nRBAfb<\/a><\/td>\n<\/tr>\n
87<\/td>\nA<\/strong>p – fraction b<\/strong>enefits non-standard attribute to the market and % i<\/strong>nternational.<\/span><\/td>\nPillar 1<\/td>\n15<\/td>\n14<\/td>\nRBAbi<\/a><\/td>\n<\/tr>\n
88<\/td>\nA<\/strong>p – agreement on m<\/strong>ethod of calculating ‘w<\/strong>‘.<\/span><\/td>\nPillar 1<\/td>\n15<\/td>\n23<\/td>\nRBAmw<\/a><\/td>\n<\/tr>\n
89<\/td>\nA<\/strong>p – distributed profits (ie w<\/strong> %) between the j<\/strong>uridictions the eligible market.<\/span><\/td>\nPillar 1<\/td>\n15<\/td>\n28<\/td>\nRBAwj<\/a><\/td>\n<\/tr>\n
90<\/td>\nA<\/strong>p – e<\/strong>valuate an a<\/strong>pproximately adequate profit.
\n<\/span><\/td>\n		Pillar 1<\/td>\n15<\/td>\n29<\/td>\nRBAea<\/a><\/td>\n<\/tr>\n
91<\/td>\nA<\/strong>p – simplified approach based on a f<\/strong>ixed % application f<\/strong>ormula.<\/span><\/span>
\n<\/span><\/td>\n		Pillar 1<\/td>\n15<\/td>\n37<\/td>\nRBAff<\/a><\/td>\n<\/tr>\n
92<\/td>\nA<\/strong>p – Amount B<\/strong> – G<\/strong>eneralities.<\/span><\/td>\nPillar 1<\/td>\n15<\/td>\n39<\/td>\nRBAbg<\/a><\/td>\n<\/tr>\n
93<\/td>\nA<\/strong>p – M<\/strong>t B<\/strong> – fixed return to be<\/strong> evaluated at the level of profitability.<\/span><\/span>
\n<\/span><\/td>\n		Pillar 1<\/td>\n15<\/td>\n41<\/td>\nRBMbe<\/a><\/td>\n<\/tr>\n
94<\/td>\nA<\/strong>p – M<\/strong>t B<\/strong> – Fixed performance & reduce double taxation r<\/strong>isks.<\/span><\/td>\nPillar 1<\/td>\n15<\/td>\n46<\/td>\nRBAbr<\/a><\/td>\n<\/tr>\n
95<\/td>\nA<\/strong>p – M<\/strong>t B<\/strong> – d<\/strong>efine the activities that give rise to a fixed yield.<\/span><\/td>\nPillar 1<\/td>\n16<\/td>\n3<\/td>\nRBAbd<\/a><\/td>\n<\/tr>\n
96<\/td>\nA<\/strong>p – Amount C<\/strong> – G<\/strong>eneralities.<\/span><\/td>\nPillar 1<\/td>\n16<\/td>\n7<\/td>\nRBAcg<\/a><\/td>\n<\/tr>\n
97<\/td>\nA<\/strong>p – M<\/strong>t C<\/strong> – o<\/strong>bjections on sales and distribution activities.<\/span><\/td>\nPillar 1<\/td>\n16<\/td>\n10<\/td>\nRBMco<\/a><\/td>\n<\/tr>\n
98<\/td>\nA<\/strong>p – M<\/strong>t C<\/strong> – dispute settlement measur<\/strong>es.<\/span><\/span>
\n<\/span><\/td>\n		Pillar 1<\/td>\n16<\/td>\n15<\/td>\nRBMcr<\/a><\/td>\n<\/tr>\n
99<\/td>\nA<\/strong>p – M<\/strong>t C<\/strong> – d<\/strong>ouble taxation RBPpi, RBNdi, RBQdd, RBQme, RBQrd, RBAbr.<\/span><\/td>\nPillar 1<\/td>\n16<\/td>\n16<\/td>\nRBMcd<\/a><\/td>\n<\/tr>\n
100<\/td>\nA<\/strong>p – M<\/strong>t C<\/strong> – mandatory and effective procedures for settling d<\/strong>isputes.<\/span><\/span>
\n<\/strong><\/span><\/td>\n		Pillar 1<\/td>\n16<\/td>\n20<\/td>\nRBMcp<\/a><\/td>\n<\/tr>\n
101<\/td>\nA<\/strong>p – M<\/strong>t C<\/strong> – the b<\/strong>enefit already assigned for the amount A cannot be reassigned.<\/span><\/td>\nPillar 1<\/td>\n16<\/td>\n23<\/td>\nRBMcb<\/a><\/td>\n<\/tr>\n
102<\/td>\nA<\/strong>p – M<\/strong>t C<\/strong> – benefit for amount A which gives entitlement to amount C.<\/span><\/span>
\n<\/span><\/td>\n		Pillar 1<\/td>\n16<\/td>\n25<\/td>\nRBMct<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

M<\/strong>t A = A<\/strong>mount A,\u00a0 <\/strong>M<\/strong>t B =<\/strong> Amount B,\u00a0 <\/strong>M<\/strong>t C = A<\/strong>mount C, Q<\/strong>e = Q<\/strong>uestions, \u00a0 A<\/strong>p = A<\/strong>pendice, MNE <\/strong>=\u00a0<\/strong> M<\/strong>ulti N<\/strong>ational E<\/strong>nterprise
\n<\/span><\/p>\n

\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Proposal for a Global Taxation System \u00a0– DAGTVA truth table – From the OECD document \u201cUnified Approach\u201d – Pillar 1 *********** DAGTVA\u00ae – Prerequisites for the taxation system No. Problems exposed, requests, constraints and subjects Origin Pg Li Doc 1 … Continuer la lecture →<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"parent":7484,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-7897","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/7897","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=7897"}],"version-history":[{"count":10,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/7897\/revisions"}],"predecessor-version":[{"id":11074,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/7897\/revisions\/11074"}],"up":[{"embeddable":true,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/7484"}],"wp:attachment":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7897"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}