{"id":8248,"date":"2020-11-30T10:47:23","date_gmt":"2020-11-30T09:47:23","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=8248"},"modified":"2024-08-22T06:53:06","modified_gmt":"2024-08-22T05:53:06","slug":"rldli-en","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=8248","title":{"rendered":"New link rule RLDli"},"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;\">&#8211;<span style=\"color: #000080;\"> DAGTVA truth table &#8211;<\/span><\/p>\n<p align=\"center\"><span style=\"color: #000080;\"><strong>DAGTVA\u00ae &#8211; The linkage rules of the taxation system <\/strong><\/span><\/p>\n<table width=\"542\">\n<tbody>\n<tr>\n<td width=\"25\"><span style=\"color: #000080;\"><strong>No.<\/strong><\/span><\/td>\n<td width=\"347\"><span style=\"color: #000080;\"><strong>Problems exposed, requests, constraints and subjects<\/strong><\/span><\/td>\n<td width=\"60\"><span style=\"color: #000080;\"><strong>Origin<\/strong><\/span><\/td>\n<td width=\"24\"><span style=\"color: #000080;\"><strong>Pg<\/strong><\/span><\/td>\n<td width=\"25\"><span style=\"color: #000080;\"><strong>Li<\/strong><\/span><\/td>\n<td width=\"60\"><span style=\"color: #000080;\"><strong>Ref.<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"25\">19<\/td>\n<td width=\"347\"><strong>WST<\/strong> \u2013 <strong>l<\/strong>arge Defin<strong>i<\/strong>tion \u2013 treatment \/ direct collection \/ indirecte payment by <span style=\"color: #0000ff;\"><strong>MPF<\/strong><\/span><\/td>\n<td width=\"60\">MTC<\/td>\n<td width=\"24\">3<\/td>\n<td width=\"25\">35<\/td>\n<td width=\"60\">RLDli<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #0000ff;\"><strong>MPF<\/strong><\/span> : Market\u00a0 Place\u00a0 Facilitator \/ provider<\/p>\n<p><span 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.\"><span id=\"result_box\" class=\"\" lang=\"en\"><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\"><strong>Quote:<\/strong><\/a><\/span> To quote the document &#8211; <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\">Introduction<\/a><strong> page 3. \u00ab\u00a0<\/strong><span style=\"color: #993300;\"><em>The 2018 White Paper (pp. 6-10) suggested both broad and narrow versions of the definition of the term \u201cmarketplace facilitator \/ provider\u201d. The narrow definition requires direct or indirect processing or collection of the customer&rsquo;s payment by the marketplace facilitator \/ provider. The broad definition may not.<\/em><\/span><br \/>\n<\/span><\/span><\/span><\/p>\n<p><span style=\"color: #993300;\"><em>Fifteen states have adopted broad definitions. Business participants in the Work Group expressed a strong preference for the narrow definition, because the broad definition leads to more uncertainty.<\/em><\/span><\/p>\n<p><span style=\"color: #993300;\"><em>Also, a business falling within the broad definition that does not directly or indirectly <\/em><em>process or collect the payment cannot practically comply with the tax collection requirement. <\/em><em>Some business participants have advocated for adoption of exclusions from the definition <\/em><em>for certain industries, such as payment processors, advertisers, delivery services, <\/em><em>travel and accommodation services, car rentals, etc. <\/em><em>Some of the states have included exclusions in their definitions of \u201cmarketplace facilitator \/ provider. <\/em>\u201d<em>The model approved on November 22, 2019 by the National Conference of State Legislatures (NCSL) State and Local Tax (SALT) Task Force (\u201cNCSL model\u201d), approved by the NCSLExecutive Committee inJanuary2020, suggests a narrow definition and includes certain exclusions.<\/em><\/span><\/p>\n<p><em>The exclusions typically address situations where the type of business falling within the definition lacks access to the sales transaction information and the payment so cannot practically comply, or the industry already has an established tax compliance model in place that would otherwise be disrupted.<\/em><\/p>\n<p><em><span style=\"color: #800000;\"><strong>Note:<\/strong><\/span> Twenty-one States plus the District of Columbia have adopted narrow definitions. <\/em><em>Fifteen states have adopted broad definitions. Business participants in the Work Group expressed a strong preference for the narrow definition, because the broad definition leads to more uncertainty.<\/em><\/p>\n<p><em><span class=\"tlid-translation translation\" lang=\"fr\"><span class=\"\" title=\"\">The exclusions typically relate to situations where the type of business falling within the definition does not have access to sales transaction information and therefore payment can hardly be compliant, or the industry already has a tax compliance model in place that would otherwise be disturbed .<\/span><\/span><\/em><\/p>\n<p><span style=\"color: #800000;\"><strong>Comments:<\/strong><\/span><\/p>\n<p>The states which have chosen this &lsquo; <em>broad solution<\/em> &lsquo; will find themselves with an unmanageable tax refund system, where there will only be companies which will seek by various means to pass in the areas of exclusions, arguing that they do not have the opportunity to comply with the law. Other companies will say that they do not have access to sales information and to add when it is not the State of these companies that will seek not to return the taxes to the market State.<\/p>\n<p><span class=\"tlid-translation translation\" lang=\"fr\"><span class=\"\" title=\"\"><span style=\"background: #ffff00 none repeat scroll 0% 0%; color: #ff0000;\">About exclusions with DAGTVA, refer to the page:<\/span>\u00a0 <a href=\"https:\/\/www.dagtva.com\/?page_id=8192\" target=\"_blank\" rel=\"noopener noreferrer\">CASex.<\/a><\/span><\/span><\/p>\n<p>It can be seen from what was decided in its decisions in Appendix A of 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\"><em><strong>MTC<\/strong><\/em><\/a> document, that the exclusions are such that this law: <em><span style=\"color: #ff0000;\"><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<\/span>,\u00a0 <a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/2019\/08\/17-494_South_Dakota-Wayfair.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">decision 17-494 Wayfair Inc,<\/a><\/em> will ask of huge application problems while the DAGTVA system has no binding and execution threshold constraints between States.<\/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: #000080;\">**********<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Proposal for a Global Taxation System &#8211; DAGTVA truth table &#8211; DAGTVA\u00ae &#8211; The linkage rules of the taxation system No. Problems exposed, requests, constraints and subjects Origin Pg Li Ref. 19 WST \u2013 large Definition \u2013 treatment \/ direct &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=8248\">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-8248","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/8248","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=8248"}],"version-history":[{"count":8,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/8248\/revisions"}],"predecessor-version":[{"id":11710,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/8248\/revisions\/11710"}],"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=8248"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}