{"id":8192,"date":"2020-11-27T10:26:08","date_gmt":"2020-11-27T09:26:08","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=8192"},"modified":"2024-08-13T07:59:02","modified_gmt":"2024-08-13T06:59:02","slug":"casex-en","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=8192","title":{"rendered":"Scope CASex"},"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: #993366;\">\u00a0&#8211; DAGTVA truth table &#8211;<\/span><\/p>\n<p align=\"center\"><span style=\"color: #993366;\"><strong>DAGTVA\u00ae &#8211; Scope of the taxation system <\/strong><\/span><\/p>\n<table width=\"541\">\n<tbody>\n<tr>\n<td width=\"25\"><span style=\"color: #993366;\"><strong>No.<\/strong><\/span><\/td>\n<td width=\"348\"><span style=\"color: #993366;\"><strong>Problems exposed, requests, constraints and subjects<\/strong><\/span><\/td>\n<td width=\"60\"><span style=\"color: #993366;\"><strong>Origin<\/strong><\/span><\/td>\n<td width=\"24\"><span style=\"color: #993366;\"><strong>Pg<\/strong><\/span><\/td>\n<td width=\"24\"><span style=\"color: #993366;\"><strong>Li<\/strong><\/span><\/td>\n<td width=\"60\"><span style=\"color: #993366;\"><strong>Ref.<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"25\">14<\/td>\n<td width=\"348\"><strong>S<\/strong>ector<strong> ex<\/strong>cluded (Financial Services)<\/td>\n<td width=\"60\">Pillar 1<\/td>\n<td width=\"24\">7<\/td>\n<td width=\"24\">29<\/td>\n<td width=\"60\">CASex<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span id=\"result_box\" class=\"\" lang=\"en\"><span title=\"Other sales and service tax systems \"><span title=\"The DAGTVA process allows you to extract the indirect tax regardless of the tax system used.\"><a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/documents\/wstax\/unified_approach_dagtva.doc\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Quote<\/strong><\/a> :<span style=\"color: #993366;\">\u00a0<span style=\"color: #993300;\">\u00a0<\/span><\/span><\/span><\/span><\/span><span style=\"color: #993300;\"><em>Further discussion should also take place to consider whether <span style=\"background: #ffff00 none repeat scroll 0% 0%;\">other sectors (e.g. financial services) should also be carved out<\/span> <span style=\"color: #333333;\">(CASex)<\/span>, taking into account the tax policy rationale as well as other practicalities.<\/em> <\/span><\/p>\n<p>With DAGTVA, <span style=\"background: #ffff00 none repeat scroll 0% 0%; color: #ff0000;\">everything that is invoiced to a third party accountant is <strong><em>de facto<\/em><\/strong> subject to a digital declaration of this invoice<\/span>, so that the third party purchaser of the product or service can, for his part, also makes this declaration of invoiced purchase, and this, in order to minimize its taxable income when it is a business subject to taxation on profits.<\/p>\n<p>In fact in a transaction B\u00b2B in the VAT environment but also to protect the environment of the <em><strong>W<\/strong>ayfair <strong>S<\/strong>ale <strong>T<\/strong>ax<\/em> following <em><a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/2019\/08\/17-494_South_Dakota-Wayfair.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">a decision 17-494 Wayfair Inc.<\/a><\/em> by the US Supreme Court, the buyer will want to reclaim VAT, or some other tax on his purchases which may be services. He will systematically make its digital declaration of the corresponding invoice to force the seller or provider of financial services to make his own. Here we see the obligation to declare financial services subject to remuneration.<\/p>\n<p><span style=\"background: #ffff00 none repeat scroll 0% 0%; color: #ff0000;\">As a result, <strong>no sector of the economy<\/strong> escapes the digital declaration of invoices.<\/span><\/p>\n<p><span style=\"color: #800000;\"><strong><span style=\"text-decoration: underline;\">NOTE<\/span>:<\/strong><\/span> <span style=\"text-decoration: underline;\">In the first version<\/span> of DAGTVA not applied today, the banking system requested that an \u00ab\u00a0<em><span style=\"color: #ff0000;\"><strong>AFE<\/strong><\/span> &#8211; <span style=\"color: #ff0000;\">A<\/span>utorisation <span style=\"color: #ff0000;\">F<\/span>iscale d&rsquo;<span style=\"color: #ff0000;\">E<\/span>xtraction\u00a0\u00bb , a tax clearance (of the tax included in the payment),<\/em> produced by the tax authorities to accept to credit or debit the bank account in the two sides of the transaction (seller-buyer). The aim was to provide the banking system with the amount of tax it needed to separate from the total payment. The banking system returned taxes inside the payment to tax authorities and affected the balance by a net amount to the seller. This split payment was made by the banking system against remuneration to the tax authorities, a percentage of what was credited to the Public Treasury. It was a way for the banking system to agree to earn money on all banking transactions in return for the work done in collecting taxes and fighting tax evasion.<\/p>\n<p>As we see in <a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/dessins\/us\/wsm_b2b_mkplace_dom-usa_wayfair.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">the slide show with reference<\/a> to the new version of DAGTVA, <a href=\"https:\/\/www.dagtva.com\/?page_id=5472\" target=\"_blank\" rel=\"noopener noreferrer\">in this page<\/a> , the tax authorities no longer need the banking system which is no longer modified in its currently applied processes.<\/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: #993366;\">**********<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Proposal for a Global Taxation System \u00a0&#8211; DAGTVA truth table &#8211; DAGTVA\u00ae &#8211; Scope of the taxation system No. Problems exposed, requests, constraints and subjects Origin Pg Li Ref. 14 Sector excluded (Financial Services) Pillar 1 7 29 CASex Quote &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=8192\">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-8192","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/8192","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=8192"}],"version-history":[{"count":7,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/8192\/revisions"}],"predecessor-version":[{"id":11485,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/8192\/revisions\/11485"}],"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=8192"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}