{"id":8838,"date":"2020-12-14T23:11:00","date_gmt":"2020-12-14T22:11:00","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=8838"},"modified":"2024-08-13T08:16:30","modified_gmt":"2024-08-13T07:16:30","slug":"emn-rbnac-benefit","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=8838","title":{"rendered":"MNE benefit RBRpc"},"content":{"rendered":"\n<h1 class=\"wp-block-heading\"><\/h1>\n\n\n<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>\n<tbody>\n<tr>\n<td width=\"41\"><span style=\"color: #800000;\"><strong>No.<\/strong><\/span><\/td>\n<td width=\"332\"><span style=\"color: #800000;\"><strong>Problems exposed, requests, constraints and subjects<\/strong><\/span><\/td>\n<td width=\"60\"><span style=\"color: #800000;\"><strong>Origin<\/strong><\/span><\/td>\n<td width=\"24\"><span style=\"color: #800000;\"><strong>Pg<\/strong><\/span><\/td>\n<td width=\"24\"><span style=\"color: #800000;\"><strong>Li<\/strong><\/span><\/td>\n<td width=\"72\"><span style=\"color: #800000;\"><strong>Doc<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"41\">28<\/td>\n<td width=\"332\"><strong>R<\/strong>espect of<span class=\"tlid-translation translation\" lang=\"en\"><span class=\"\" title=\"\"> arm\u2019s length <strong>p<\/strong>rin<strong>c<\/strong>iple \u201cUnified approach\u201d.<\/span><\/span><\/td>\n<td width=\"60\">Pillar 1<\/td>\n<td width=\"24\">4<\/td>\n<td width=\"24\">45<\/td>\n<td width=\"72\">RBRpc<\/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 three alternatives, as set out in the Pillar 1 Work Program, share a number of characteristics:<\/span> <\/em><\/p>\n<p>\u2022<span style=\"color: #993300;\"><em> they all go beyond the arm\u2019s length principle<\/em> <\/span>(<em>RBRpc _ <a href=\"https:\/\/www.dagtva.com\/?page_id=8370\" target=\"_blank\" rel=\"noopener\">RBNac<\/a><\/em>) <em><span style=\"color: #993300;\">and depart from the separate entity principle<\/span><\/em>;<\/p>\n<p><span style=\"color: #993300;\"><em>\u2022 <span style=\"background-color: #ffff00;\">they all depart<\/span> from the arm&rsquo;s length principle and <span style=\"background-color: #ffff00;\">depart<\/span> from the separate entity principle;<\/em><\/span><\/p>\n<p>Y<span class=\"\">ou will see in the study of this proposal for a global taxation system, with<\/span><a href=\"https:\/\/www.dagtva.com\/?page_id=7563\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"\"> the DAGTVA calculation of transfer prices<\/span><\/a><span class=\"\">, <\/span><span class=\"\">the <\/span><span style=\"color: #ff0000; background-color: #ffff00;\"><strong><span class=\"\">DAGTVA<\/span><\/strong><strong><span class=\"\"> tax system <\/span><span class=\"\">never deviates from compliance with the arm\u2019s length principle<\/span><\/strong><\/span><span class=\"\">. <span style=\"background-color: #ffff00;\">Never it goes \u00ab\u00a0<\/span><\/span><span style=\"background-color: #ffff00;\"><span class=\"\">beyond\u00a0\u00bb<\/span><span class=\"\"> . Just it<\/span><span class=\"\"> automatically calculating a theoretical transfer price to <\/span><span style=\"color: #ff0000;\"><strong><span class=\"\">strengthen it<\/span><\/strong><\/span><\/span><span class=\"\"><span style=\"background-color: #ffff00;\">, in order <span style=\"color: #ff0000;\">to avoid any fiscal manipulation aimed at derogating from this principle<\/span> of healthy competition<\/span>.<\/span><\/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: #800000;\">**********<\/span><\/p>\n\n\n<p><\/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 28 Respect of arm\u2019s length principle \u201cUnified approach\u201d. Pillar 1 4 45 &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=8838\">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-8838","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/8838","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=8838"}],"version-history":[{"count":9,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/8838\/revisions"}],"predecessor-version":[{"id":11521,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/8838\/revisions\/11521"}],"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=8838"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}