{"id":8123,"date":"2020-11-23T10:42:25","date_gmt":"2020-11-23T09:42:25","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=8123"},"modified":"2024-08-13T07:54:13","modified_gmt":"2024-08-13T06:54:13","slug":"prsju-en","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=8123","title":{"rendered":"Prerequisite PRSju"},"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 style=\"text-align: center;\"><span style=\"color: #339966;\">\u00a0&#8211; DAGTVA truth table &#8211;<\/span><\/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>8<\/td>\n<td width=\"337\"><span class=\"tlid-translation translation\" lang=\"en\"><span class=\"\" title=\"\"><strong>S<\/strong>trengthening legal security.<\/span><\/span><\/td>\n<td width=\"72\">Pillar 1<\/td>\n<td width=\"24\">6<\/td>\n<td width=\"24\">39<\/td>\n<td width=\"60\">PRSju<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><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;\"><strong>Increased Tax Certainty delivered via a Three Tier Mechanism<\/strong>. <\/span><span style=\"background: #ffff00 none repeat scroll 0% 0%;\">The approach increases tax certainty<\/span> (<a href=\"https:\/\/www.dagtva.com\/?page_id=8117\" target=\"_blank\" rel=\"noopener noreferrer\">PLSju<\/a> \u2013 PRSju)<span style=\"color: #993300;\"> for taxpayers and tax administrations and consists of a three tier profit allocation mechanisms<\/span>.<\/em><\/p>\n<p>The Working Group identified three possibilities described in <a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/documents\/wstax\/unified_approach_dagtva.doc\" target=\"_blank\" rel=\"noopener noreferrer\">the OECD document<\/a> for achieving legal certainty in tax matters. This notion must then be separated into several parts:<\/p>\n<ul>\n<li>on the one hand, to obtain tax revenues expected by the States,<\/li>\n<li>on the other hand, the manner and the technique used to obtain them,<\/li>\n<li>and finally how to fit the first two headings into a third in laws applicable everywhere providing legal security for operations.<\/li>\n<\/ul>\n<p>In the three options of <em>Amounts: A, B and C,<\/em> as it is in the details at the bottom of page 6 of the option \u00ab\u00a0Amount A\u00a0\u00bb,<\/p>\n<p>Quote: <em>(6)<\/em><\/p>\n<p><em>a) <span style=\"background: #ffff00 none repeat scroll 0% 0%;\">The deemed residual profit<\/span> used for Amount A would be the result of simplifying conventions agreed on a consensual basis.<\/em><\/p>\n<p><em>b)\u00a0This means that it would only seek to approximate, <span style=\"background: #ffff00 none repeat scroll 0% 0%;\">without precisely quantifying, the amount of residual profit of a MNE group<\/span> (<a href=\"https:\/\/www.dagtva.com\/?page_id=8412\" target=\"_blank\" rel=\"noopener\">RBMap<\/a>) (see paragraphs 30 and 35 below).<\/em><\/p>\n<p>We see that we need to find a simple consensus basis to calculate a residual benefit, but this only exists when a normal benefit has been quantified, a main subject of this study. Residual profit may be taxed beyond a normal profit threshold that the OECD assesses at 12%. <span style=\"background: #ffff00 none repeat scroll 0% 0%; color: #ff0000;\">Taxed but by whom<\/span>?<\/p>\n<p>It seems that we must first be concerned with having a simple consensus base to calculate the normal profit before tackling the residual and to obtain this result, <span style=\"background: #ffff00 none repeat scroll 0% 0%; color: #ff0000;\">we must first know how a transfer price could be defined simply what by logical consequence would define the taxation which would be applied to it<\/span>. This is what will be presented to you in these files, taken <span style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\"><strong>by downloading<\/strong><\/span><\/span> <a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/documents\/wstax\/egalisation_des_taxes.xls\" target=\"_blank\" rel=\"noopener\">the <em>Microsoft\u2019s Excel<\/em> spreadsheet<\/a>, in English from the <span style=\"color: #0000ff;\">tab file <strong>6<\/strong> \u2018<strong>Transac-base EN \u2013 6<\/strong><\/span>\u2018, which is commented <a href=\"https:\/\/www.dagtva.com\/?page_id=7563\" target=\"_blank\" rel=\"noopener\">in this first page<\/a> that define how a transfer price could be calculated <span style=\"text-decoration: underline;\"><span style=\"color: #ff0000; background-color: #ffff00;\"><strong>summarized to the extreme and in the most rudimentary way possible, the calculation of transfer prices<\/strong><\/span><\/span> with their tax consequences in the DAGTVA environment, both for MNEs and States. All situations are conceivable by changing only a few variables.<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/www.dagtva.com\/?page_id=7897\" target=\"_blank\" rel=\"noopener noreferrer\">Back to the truth table<\/a><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #339966;\">**********<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Proposal for a Global Taxation System \u00a0&#8211; DAGTVA truth table &#8211; DAGTVA\u00ae &#8211; Prerequisites for the taxation system No. Problems exposed, requests, constraints and subjects Origin Pg Li Doc 8 Strengthening legal security. Pillar 1 6 39 PRSju Quote : &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=8123\">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-8123","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/8123","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=8123"}],"version-history":[{"count":9,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/8123\/revisions"}],"predecessor-version":[{"id":11473,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/8123\/revisions\/11473"}],"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=8123"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}