{"id":8343,"date":"2020-12-05T09:24:44","date_gmt":"2020-12-05T08:24:44","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=8343"},"modified":"2024-08-13T08:13:36","modified_gmt":"2024-08-13T07:13:36","slug":"rlnac-en","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=8343","title":{"rendered":"New link rule RLNac"},"content":{"rendered":"

Proposal for a Global Taxation System<\/span><\/a><\/p>\n

– DAGTVA truth table –<\/p>\n

DAGTVA\u00ae – The linkage rules of the taxation system <\/strong><\/span><\/p>\n\n\n\n\n
No.<\/strong><\/span><\/td>\nProblems exposed, requests, constraints and subjects<\/strong><\/span><\/td>\nOrigin<\/strong><\/span><\/td>\nPg<\/strong><\/span><\/td>\nLi<\/strong><\/span><\/td>\nRef.<\/strong><\/span><\/td>\n<\/tr>\n
26a<\/td>\nN<\/strong>ew link rules \u2013 T<\/strong>hreshold would also t<\/strong>ake into account certain ac<\/strong>tivities.<\/span><\/span><\/td>\nPillar 1<\/td>\n8<\/td>\n08<\/td>\nRLNac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Quote<\/strong><\/a> : <\/strong>The simplest way of operating the new rule would be to define a revenue threshold<\/span> (RLSca<\/a> – RLSad<\/a>) in the market (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. The revenue threshold would also take into account certain activities<\/span><\/span> (RLNac).<\/em>
\n<\/strong><\/p>\n

As specified on the RLSad<\/em><\/a> page, DAGTVA is based on a transactional taxation model which by definition not take into account a turnover threshold, neither the specified activity, nor the volume of these transactions.<\/p>\n

Any domestic or cross-border transaction subject to the digital declaration of an invoice falls within the scope of DAGTVA without any exception.<\/span><\/p>\n

The slide show in reference.<\/a><\/p>\n

    \n
  1. Authorization to continue the transaction (slide 14<\/em><\/strong><\/span>), the exporting company must normally be registered with its tax authorities so that they give the export authorization in compliance with the agreement of the OECD article 7<\/a> ,<\/li>\n<\/ol>\n

    You can also refer to the RLSca<\/a><\/em> page which also deals with a link rule based on a turnover threshold.<\/p>\n

    Back to the truth table<\/a><\/p>\n

    **********<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    Proposal for a Global Taxation System – DAGTVA truth table – DAGTVA\u00ae – The linkage rules of the taxation system No. Problems exposed, requests, constraints and subjects Origin Pg Li Ref. 26a New link rules \u2013 Threshold would also take … Continuer la lecture →<\/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-8343","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/8343","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=8343"}],"version-history":[{"count":10,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/8343\/revisions"}],"predecessor-version":[{"id":11515,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/8343\/revisions\/11515"}],"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=8343"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}