{"id":8302,"date":"2020-12-03T09:30:02","date_gmt":"2020-12-03T08:30:02","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=8302"},"modified":"2024-08-13T08:10:23","modified_gmt":"2024-08-13T07:10:23","slug":"rlcau-en","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=8302","title":{"rendered":"New link rule RLCau"},"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: #000080;\">&#8211; 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\">23<\/td>\n<td width=\"347\">New link rule applicable by autonomous agreement.<strong><br \/>\n<\/strong><\/td>\n<td width=\"60\">Pillar 1<\/td>\n<td width=\"24\">5<\/td>\n<td width=\"25\">38<\/td>\n<td width=\"60\">RLCau<\/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\"><strong>Quote<\/strong><\/a><strong> : <\/strong> <em><strong>New link rule<\/strong> &#8211;<\/em> <em><span style=\"color: #993300;\">For businesses within the scope, it creates a new nexus, not dependent on physical presence<\/span> (<a href=\"https:\/\/www.dagtva.com\/?page_id=8214\" target=\"_blank\" rel=\"noopener noreferrer\">RLPph<\/a>) <span style=\"color: #993300;\">but largely based on sales. The new nexus could have thresholds<\/span> (<a href=\"https:\/\/www.dagtva.com\/?page_id=8272\" target=\"_blank\" rel=\"noopener noreferrer\">RLSca<\/a>) <span style=\"color: #993300;\">including country specific sales thresholds calibrated to ensure that jurisdictions with smaller economies can also benefit <\/span>(<a href=\"https:\/\/www.dagtva.com\/?page_id=8294\" target=\"_blank\" rel=\"noopener noreferrer\">RLEmo<\/a>). <span style=\"background: #ffff00 none repeat scroll 0% 0%;\">It would be designed as <span style=\"color: #ff0000;\">a new self-standing treaty provision<\/span><\/span> (RLCau).<\/em><\/p>\n<p>With DAGTVA the new treaty provision that would be applied between <span style=\"background: #ffff00 none repeat scroll 0% 0%;\">States who decide to have a common taxation system, ie a <span style=\"color: #0000ff;\"><em><strong><span style=\"color: #ff0000;\">W<\/span>orld <span style=\"color: #ff0000;\">S<\/span>ingle <span style=\"color: #ff0000;\">T<\/span>axation<\/strong><\/em><\/span> (<span style=\"color: #ff0000;\"><strong><em>W.S.T<\/em><\/strong><\/span>.).<\/span> Companies whose MNEs should comply with the laws applied in the countries where they operate. The MNEs do not set the law, States do! Then, it is up to the free decision of the MNE to trade there or not. We have to realize that these are the States, with the G20&rsquo;s request to the OECD to propose a single tax system, which will decide on the global solutions to be adopted in this area and not the MNEs.<\/p>\n<p>You will see in <a href=\"https:\/\/www.dagtva.com\/?page_id=7563\" target=\"_blank\" rel=\"noopener noreferrer\">the DAGTVA calculation of transfer prices<\/a> that the States do not leave much choice in the trade policies of MNEs. For recalcitrant States, such as tax havens, DAGTVA will not leave them much possibilities for maneuver in international trade.<\/p>\n<p><span style=\"background: #ffff00 none repeat scroll 0% 0%;\">The new rule of link with DAGTVA would be for the EMN to accept by default to be able to trade without having for all that a condition of physical presence <\/span><em>(<a href=\"https:\/\/www.dagtva.com\/?page_id=8214\" target=\"_blank\" rel=\"noopener noreferrer\">RLPph<\/a>) <\/em>but with the authorization of its local tax authorities to carry out an international trade based on sales <em>(<a href=\"https:\/\/www.dagtva.com\/?page_id=8172\" target=\"_blank\" rel=\"noopener noreferrer\">CAMnu<\/a>) <\/em><span style=\"background: #ffff00 none repeat scroll 0% 0%;\">without any threshold for company size<\/span> <em>(<a href=\"https:\/\/www.dagtva.com\/?page_id=8202\" target=\"_blank\" rel=\"noopener noreferrer\">CALft<\/a>) <\/em><span style=\"background: #ffff00 none repeat scroll 0% 0%;\"> or turnover<\/span> <em>(<a href=\"https:\/\/www.dagtva.com\/?page_id=8209\" target=\"_blank\" rel=\"noopener noreferrer\">CASch<\/a> &#8211; <a href=\"https:\/\/www.dagtva.com\/?page_id=8272\" target=\"_blank\" rel=\"noopener noreferrer\">RLSca<\/a>).<\/em><\/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. 23 New link rule applicable by autonomous agreement. Pillar &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=8302\">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-8302","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/8302","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=8302"}],"version-history":[{"count":10,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/8302\/revisions"}],"predecessor-version":[{"id":11507,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/8302\/revisions\/11507"}],"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=8302"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}