{"id":8098,"date":"2020-11-22T12:32:19","date_gmt":"2020-11-22T11:32:19","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=8098"},"modified":"2024-08-13T07:51:41","modified_gmt":"2024-08-13T06:51:41","slug":"pddju-en","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=8098","title":{"rendered":"Prerequisite PDDju"},"content":{"rendered":"<p style=\"text-align: center;\"><a href=\"https:\/\/www.dagtva.com\/?page_id=7484\" target=\"_blank\" rel=\"noopener noreferrer\">Proposal for a Global Taxation System<\/a><\/p>\n<p align=\"center\"><span style=\"color: #339966;\"><strong>DAGTVA\u00ae &#8211; Prerequisites for the taxation system <\/strong><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"color: #339966;\"><strong>No.<\/strong><\/span><\/td>\n<td width=\"337\"><span style=\"color: #339966;\"><strong>Problems exposed, requests, constraints and subjects<\/strong><\/span><\/td>\n<td width=\"72\"><span style=\"color: #339966;\"><strong>Origin<\/strong><\/span><\/td>\n<td width=\"24\"><span style=\"color: #339966;\"><strong>Pg<\/strong><\/span><\/td>\n<td width=\"24\"><span style=\"color: #339966;\"><strong>Li<\/strong><\/span><\/td>\n<td width=\"60\"><span style=\"color: #339966;\"><strong>Doc<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>5<\/td>\n<td width=\"337\"><strong>R<\/strong>ight to tax in market <strong>Ju<\/strong>ridiction.<\/td>\n<td width=\"72\">Pillar 1<\/td>\n<td width=\"24\">4<\/td>\n<td width=\"24\">40<\/td>\n<td width=\"60\">PDDju<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: left;\"><a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/documents\/wstax\/unified_approach_dagtva.doc\" target=\"_blank\" rel=\"noopener noreferrer\">Quote<\/a> : <em><span style=\"color: #993300;\">though there is some variation in how the proposals address the digitalisation issue, to the extent that highly digitalised businesses are able to operate remotely, and\/or are highly profitable, <span style=\"background: #ffff00;\">all proposals would reallocate taxing rights in favour of the user\/market jurisdiction<\/span><\/span> (PDDju \u2013 <a href=\"https:\/\/www.dagtva.com\/?page_id=8123\" target=\"_blank\" rel=\"noopener noreferrer\">PRSju<\/a>)<\/em>;<\/p>\n<p>As it was said in the <a href=\"https:\/\/www.dagtva.com\/?page_id=8088\" target=\"_blank\" rel=\"noopener noreferrer\">PLUpf<\/a> page , it is with <span style=\"color: #ff0000;\"><em><span style=\"color: #0000ff;\"><strong>W<\/strong><\/span>ayfair <span style=\"color: #0000ff;\"><strong>S<\/strong><\/span>ale <span style=\"color: #0000ff;\"><strong>T<\/strong><\/span>ax<\/em><\/span> , following <a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/2019\/08\/17-494_South_Dakota-Wayfair.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">the decision 17-494 Wayfair Inc,<\/a> where the SCOTUS requests the restitution of sale taxes in market States. It is therefore in this direction that we must look and rely on the work and decisions taken in United States by the <a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/documents\/wstax\/White-Paper-final-w-App-2-5-20.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><em>MTC<\/em> (MultiState Tax Committee)<\/a>,\u00a0 with <span style=\"color: #800080;\">the Working Group of the Executive Committee on National and Local Taxation (<em>National Conference of State Legislatures Executive Committee Task Force on State and Local Taxation<\/em>)<\/span>.<\/p>\n<p>It emerges from the <em>MTC<\/em> document that many differences are still visible between States on the subject. DAGTVA by providing a unique process can provide a global solution to these problems encountered, this is what will be exposed to you in this proposal, solution that can be the base of a <span style=\"color: #0000ff;\"><span style=\"color: #ff0000;\">W<\/span>orld <span style=\"color: #ff0000;\">S<\/span>ingle <span style=\"color: #ff0000;\">T<\/span>axation<\/span>.<\/p>\n<p>You can study there, with DAGTVA the chronology of a generic transaction \u00ab\u00a0<span style=\"color: #ff0000;\"><em>Wayfair<\/em><\/span>\u00a0\u00bb in US or elsewhere that could symbolize the transactional as a possible base of a <span style=\"color: #0000ff;\"><span style=\"color: #ff0000;\">W<\/span>orld <span style=\"color: #ff0000;\">S<\/span>ingle <span style=\"color: #ff0000;\">M<\/span>arket<\/span>, following the implementation of a shared tax system exposed in this study, with also the economic and fiscal consequences for the MNEs and others, solution developed in other pages.<\/p>\n<p style=\"text-align: center;\">Slideshow in reference: <a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/dessins\/us\/wsm_b2b_mkplace_dom-usa_wayfair.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">wsm_b2b_mkplace_dom-usa_wayfair.pdf<\/a><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/www.dagtva.com\/?page_id=7897\" target=\"_blank\" rel=\"noopener noreferrer\">Return to the truth table<\/a><\/p>\n<p style=\"text-align: center;\">**********<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Proposal for a Global Taxation System DAGTVA\u00ae &#8211; Prerequisites for the taxation system No. Problems exposed, requests, constraints and subjects Origin Pg Li Doc 5 Right to tax in market Juridiction. Pillar 1 4 40 PDDju Quote : though there &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=8098\">Continuer la lecture <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"parent":7897,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-8098","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/8098","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=8098"}],"version-history":[{"count":10,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/8098\/revisions"}],"predecessor-version":[{"id":11466,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/8098\/revisions\/11466"}],"up":[{"embeddable":true,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/7897"}],"wp:attachment":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8098"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}