{"id":8333,"date":"2020-12-04T11:53:58","date_gmt":"2020-12-04T10:53:58","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=8333"},"modified":"2024-08-13T08:12:43","modified_gmt":"2024-08-13T07:12:43","slug":"rlsad-en","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=8333","title":{"rendered":"New link rule RLSad"},"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\u00a0<\/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\">26<\/td>\n<td width=\"347\">New rule<span class=\"tlid-translation translation\" lang=\"en\"><span class=\"\" title=\"\"> with <strong>sa<\/strong>le threshol<strong>d<\/strong>s to be defined (2).<\/span><\/span><\/td>\n<td width=\"60\">Pillar 1<\/td>\n<td width=\"24\">9<\/td>\n<td width=\"25\">19<\/td>\n<td width=\"60\">RLSad<\/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><span style=\"color: #993300;\">The new nexus rule would address this issue by being applicable in all cases where a business has a sustained and significant involvement in the economy of a market jurisdiction, such as through consumer interaction and engagement, irrespective of its level of physical presence in that jurisdiction. <span style=\"background: #ffff00 none repeat scroll 0% 0%;\">The simplest way of operating the new rule would be to define a revenue threshold<\/span><\/span> (<a href=\"https:\/\/www.dagtva.com\/?page_id=8272\" target=\"_blank\" rel=\"noopener noreferrer\">RLSca<\/a> &#8211; RLSad) <span style=\"color: #993300;\"><span style=\"background: #ffff00 none repeat scroll 0% 0%;\">in the market<\/span> (the amount of which could be adapted to the size of the market) as the primary indicator of a sustained and significant involvement in that jurisdiction<\/span><\/em><\/p>\n<p><span style=\"background: #ffff00 none repeat scroll 0% 0%; color: #ff0000;\">DAGTVA is based on a taxation model linked to transactional transactions, which by definition, does not apply a turnover threshold.<\/span> The smallest company wishing to occasionally export a production would have as only constraint that of being referenced in its tax authorities which would authorize the transaction as explained in the procedure below:<\/p>\n<p>Open\u00a0 <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 in reference.<\/a><\/p>\n<ol>\n<li>Authorization to continue the transaction (<span style=\"color: #0000ff;\"><em><strong>slide 14<\/strong><\/em><\/span>), the exporting company must normally be registered with its tax authorities so that they give the export authorization in <a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/documents\/wstax\/articles-model-tax-convention-2017.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">compliance with the agreements of the OECD article 7<\/a>,<\/li>\n<\/ol>\n<p>You can also refer to the <a href=\"https:\/\/www.dagtva.com\/?page_id=8272\" target=\"_blank\" rel=\"noopener noreferrer\">RLSca<\/a> page which also deals with a link rule based on a turnover threshold.<\/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\u00a0 No. Problems exposed, requests, constraints and subjects Origin Pg Li Ref. 26 New rule with sale thresholds to be defined &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=8333\">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-8333","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/8333","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=8333"}],"version-history":[{"count":8,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/8333\/revisions"}],"predecessor-version":[{"id":11513,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/8333\/revisions\/11513"}],"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=8333"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}