{"id":8380,"date":"2020-12-06T09:34:24","date_gmt":"2020-12-06T08:34:24","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=8380"},"modified":"2024-08-13T08:21:13","modified_gmt":"2024-08-13T07:21:13","slug":"rbdpx-en","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=8380","title":{"rendered":"MNE benefit RBDpx"},"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: #800000;\">\u00a0&#8211; DAGTVA truth table &#8211;<\/span><\/p>\n<p align=\"center\"><span style=\"color: #800000;\"><strong>DAGTVA\u00ae &#8211; Distribution of MNE profits<\/strong><\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 8.39041%;\" width=\"41\"><span style=\"color: #800000;\"><strong>No.<\/strong><\/span><\/td>\n<td style=\"width: 54.7945%;\" width=\"332\"><span style=\"color: #800000;\"><strong>Problems exposed, requests, constraints and subjects<\/strong><\/span><\/td>\n<td style=\"width: 11.8151%;\" width=\"60\"><span style=\"color: #800000;\"><strong>Origin<\/strong><\/span><\/td>\n<td style=\"width: 5.82192%;\" width=\"24\"><span style=\"color: #800000;\"><strong>Pg<\/strong><\/span><\/td>\n<td style=\"width: 5.65069%;\" width=\"24\"><span style=\"color: #800000;\"><strong>Li<\/strong><\/span><\/td>\n<td style=\"width: 13.6986%;\" width=\"72\"><span style=\"color: #800000;\"><strong>Doc<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.39041%;\" width=\"41\">30<\/td>\n<td style=\"width: 54.7945%;\" width=\"332\"><strong>P<\/strong><span class=\"tlid-translation translation\" lang=\"en\"><span class=\"\" title=\"\">ossible provisions \u2013 Determination of transfer prices.<\/span><\/span><\/td>\n<td style=\"width: 11.8151%;\" width=\"60\">Pillar 1<\/td>\n<td style=\"width: 5.82192%;\" width=\"24\">5<\/td>\n<td style=\"width: 5.65069%;\" width=\"24\">43<\/td>\n<td style=\"width: 13.6986%;\" width=\"72\">RBDpx<\/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;\"> At the same time, the approach largely retains the current transfer pricing rules based on the arm\u2019s length principle<\/span> (RBDpx \u2013 <a href=\"https:\/\/www.dagtva.com\/?page_id=8370\" target=\"_blank\" rel=\"noopener noreferrer\">RBNac<\/a> \u2013 <a href=\"https:\/\/www.dagtva.com\/?page_id=8838\" target=\"_blank\" rel=\"noopener noreferrer\">RBRpc<\/a>) <span style=\"color: #993300;\">but complements them with formula based solutions in areas where tensions in the current system are the highest.<\/span><\/em><\/p>\n<p>As it is specified in the preceding pages <a href=\"https:\/\/www.dagtva.com\/?page_id=8838\" target=\"_blank\" rel=\"noopener noreferrer\"><em>RBRpc<\/em><\/a> and <a href=\"https:\/\/www.dagtva.com\/?page_id=8343\" target=\"_blank\" rel=\"noopener noreferrer\"><em>RLNac<\/em><\/a>, OECD in its document speak about, <em>I quote the title of the paragraph:<\/em> <em>\u00ab\u00a0New Profit Allocation Rule <span style=\"color: #ff0000;\"><strong>going beyond the Arm\u2019s Length Principle<\/strong><\/span>\u00ab\u00a0<\/em> , the sens of this sentence is ambigue the Arm\u2019s Length Principle may be respected or not, but it is impossible to have a third position over this principle, we are in or out the respect of this principle.<\/p>\n<p>It seems impossible, in a framwork of a <em><span style=\"color: #0000ff;\"><strong><span style=\"color: #ff0000;\">W<\/span>orld <span style=\"color: #ff0000;\">S<\/span>ingle <span style=\"color: #ff0000;\">T<\/span>axation<\/strong><\/span><\/em> to be outside this Arm\u2019s Length Principle, otherwhise it is the open gate to the tax anarchie by the impossibility to achieve a common tax system, by making believe that the principle is respected when it is not in an uncertain tax position.<\/p>\n<p>You will see in the study of this proposal for a global taxation system with the application of <a href=\"https:\/\/www.dagtva.com\/?page_id=7563\" target=\"_blank\" rel=\"noopener noreferrer\">the DAGTVA calculation of transfer prices<\/a>, <span style=\"background: #ffff00 none repeat scroll 0% 0%; color: #ff0000;\">the DAGTVA system never deviates from compliance of the arm&rsquo;s length principle<\/span>. It even goes further by automatically calculating a theoretical transfer price serving as a working basis, both by the tax authorities but also for the MNE so that it can present an acceptable commercial action. The aim is to avoid any fiscal manipulation aimed at derogating from this principle of healthy competition but above all <span style=\"background: #ffff00 none repeat scroll 0% 0%; color: #ff0000;\">by providing a framework for the MNE in its production policy by developing international trade<\/span>.<\/p>\n<p>You will see in the study, these rules are supplemented, not by formulas applicable to solutions that may be controversial, but by a simple process that works in all possible cases, supplemented by a <a href=\"https:\/\/www.dagtva.com\/?page_id=8028\" target=\"_blank\" rel=\"noopener noreferrer\">new system of allocation of international aid<\/a>.<\/p>\n<p>The DAGTVA system also participates through its structure and its functioning in the distribution of profits within MNEs as is explained in the different situations of the <a href=\"https:\/\/www.dagtva.com\/?page_id=7563\" target=\"_blank\" rel=\"noopener noreferrer\">DAGTVA calculation of transfer prices.<\/a><\/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 \u00a0&#8211; DAGTVA truth table &#8211; DAGTVA\u00ae &#8211; Distribution of MNE profits No. Problems exposed, requests, constraints and subjects Origin Pg Li Doc 30 Possible provisions \u2013 Determination of transfer prices. Pillar 1 5 43 &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=8380\">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-8380","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/8380","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=8380"}],"version-history":[{"count":10,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/8380\/revisions"}],"predecessor-version":[{"id":11525,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/8380\/revisions\/11525"}],"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=8380"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}