{"id":8361,"date":"2020-12-05T10:31:46","date_gmt":"2020-12-05T09:31:46","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=8361"},"modified":"2024-08-13T08:15:42","modified_gmt":"2024-08-13T07:15:42","slug":"rlgnt-en","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=8361","title":{"rendered":"New link rule RLGnt"},"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>\n<tbody>\n<tr>\n<td width=\"41\"><span style=\"color: #000080;\"><strong>No.<\/strong><\/span><\/td>\n<td width=\"332\"><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=\"24\"><span style=\"color: #000080;\"><strong>Li<\/strong><\/span><\/td>\n<td width=\"72\"><span style=\"color: #000080;\"><strong>Doc<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"25\">27a<\/td>\n<td width=\"347\"><strong>G<\/strong>uarantee a<strong> n<\/strong>eutralit\u00e9 of<strong> t<\/strong>reatment between the different business models<\/td>\n<td width=\"60\">Pillar 1<\/td>\n<td width=\"24\">8<\/td>\n<td width=\"25\">17<\/td>\n<td width=\"60\">RLGnt<\/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> :\u00a0<\/strong><span style=\"color: #993300;\"><em>The intention is that a revenue threshold would not only create nexus for business models involving remote selling to consumers, but would also apply to groups<\/em> <\/span><em>(<a href=\"https:\/\/www.dagtva.com\/?page_id=8350\" target=\"_blank\" rel=\"noopener noreferrer\">RLPag<\/a>)<\/em> <span style=\"color: #993300;\"><em>that sell in a market through a distributor (whether a related or non-related local entity).<\/em> <span style=\"background: #ffff00 none repeat scroll 0% 0%;\"><em>This would be important to ensure neutrality between different business models<\/em><\/span><\/span> (RLGnt)<span style=\"color: #993300;\">, <em>and capture all forms of remote involvement in the economy of a market jurisdiction.<\/em> <\/span><\/p>\n<p>As it is specified in the pages: <a href=\"https:\/\/www.dagtva.com\/?page_id=8333\" target=\"_blank\" rel=\"noopener noreferrer\">RLSad<\/a>, <a href=\"https:\/\/www.dagtva.com\/?page_id=8343\" target=\"_blank\" rel=\"noopener noreferrer\">RLNac<\/a>, <a href=\"https:\/\/www.dagtva.com\/?page_id=8350\" target=\"_blank\" rel=\"noopener noreferrer\">RLPag<\/a>, \u201c<em>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. We cannot therefore say, with DAGTVA, that it is the turnover threshold that triggers the link which leads to the application of correct taxation. Therefore, the notion of application to a group or MNE has no object in a transactional model as described in this study<\/em>.<\/p>\n<p><span style=\"background: #ffff00 none repeat scroll 0% 0%; color: #ff0000;\">It is not the business environment of an MNE that is subject to taxation with DAGTVA but the taxable transactions that define this taxation everywhere the MNE has its activities, in each juridiction, in each entity<\/span>\u201d .<\/p>\n<p>As the taxation is applied on the transaction without prejudice of the quality of the MNE which sells and or buys, with DAGTVA, <span style=\"background: #ffff00 none repeat scroll 0% 0%; color: #ff0000;\">the neutrality of tax treatment is total, whatever the business model applied in each juridiction<\/span>.<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/www.dagtva.com\/?page_id=7897\" target=\"_blank\" rel=\"noopener noreferrer\">Return 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 Doc 27a Guarantee a neutralit\u00e9 of treatment between the different &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=8361\">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-8361","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/8361","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=8361"}],"version-history":[{"count":9,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/8361\/revisions"}],"predecessor-version":[{"id":11519,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/8361\/revisions\/11519"}],"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=8361"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}