{"id":8947,"date":"2020-12-18T08:28:00","date_gmt":"2020-12-18T07:28:00","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=8947"},"modified":"2024-08-20T14:27:14","modified_gmt":"2024-08-20T13:27:14","slug":"mne-benefit-rbnar","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=8947","title":{"rendered":"MNE benefit RBNar"},"content":{"rendered":"\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;\">\u00a0<span style=\"color: #800000;\">&#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\">38<\/td>\n<td width=\"332\"><strong>R<\/strong>ight to tax <strong>N<\/strong>o residents \u2013 UN \/ OCDE <strong>ar<\/strong>ticle 7\/8\/9.<\/td>\n<td width=\"60\">Pillar 1<\/td>\n<td width=\"24\">8<\/td>\n<td width=\"24\">23<\/td>\n<td width=\"72\">RBNar<\/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\u00a0<\/strong><span style=\"color: #993300;\"><em><strong>New and revised profit allocation rules <\/strong><\/em><\/span>(<a href=\"https:\/\/www.dagtva.com\/?page_id=8916\" target=\"_blank\" rel=\"noopener\"><em>RBRge<\/em><\/a>)<\/p>\n<p><em><span style=\"color: #993300;\"><strong>24<\/strong>. Once it is determined that a country has a right to tax profits of a non-resident enterprise <\/span>(RBNar)<span style=\"color: #993300;\">, the next question is how much profit the rules allocate to that jurisdiction. This matter is currently answered by Article 7 (Business Profits) of both the OECD and United Nations Model Tax Conventions.<\/span><\/em><\/p>\n<p>As is explained in many pages including: <a href=\"https:\/\/www.dagtva.com\/?page_id=8859\" target=\"_blank\" rel=\"noopener noreferrer\"><em>RBNge<\/em><\/a><em>, <a href=\"https:\/\/www.dagtva.com\/?page_id=8896\" target=\"_blank\" rel=\"noopener noreferrer\">RBSpg<\/a>, <a href=\"https:\/\/www.dagtva.com\/?page_id=8321\" target=\"_blank\" rel=\"noopener noreferrer\">RLNet<\/a>,<\/em> etc., the DAGTVA technical device imposes in <a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/dessins\/us\/wsm_b2b_mkplace_dom-usa_wayfair.pdf\" target=\"_blank\" rel=\"noopener\">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<span style=\"color: #800000;\"><strong>(*)<\/strong> <\/span>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\">compliance with the agreement of the OECD article 7<\/a>,<\/li>\n<li>When this authorization is given, a copy for the first information is sent to the tax authorities of the market State in order they analyze the transaction put in reserve for a next treatment<span style=\"color: #800000;\"><strong>(1).<\/strong><\/span><\/li>\n<\/ol>\n<p><span style=\"color: #800000;\"><strong>(*) <\/strong><\/span><em><strong><span style=\"color: #800000;\">\u2013<span style=\"color: #ff0000; background-color: #ffff00;\">\u00a0<\/span><\/span><span style=\"color: #ff0000; background-color: #ffff00;\">B<\/span><\/strong><span style=\"color: #ff0000; background-color: #ffff00;\">ut it is possible the sale is authorized by the buyer\u2019s State in special circumstances where the seller would not have a physical presence.<\/span> The main thing for this State is to be informed the existence of the transaction which will allow its to receive the sale taxes as specified below <span style=\"color: #ff0000; background-color: #ffff00;\">by the production of import bar codes<\/span> in<span style=\"color: #0000ff;\"><strong> slide 22<\/strong><\/span>,<\/em><\/p>\n<p><span style=\"color: #800000;\"><strong>(1) \u2013<\/strong><\/span><em> In a B\u00b2C transaction, it is this process which makes it possible to validate the bar codes of the import documents which will authorize this importation but above all <span style=\"background-color: #ffff00; color: #ff0000;\">it is this process which allows the market State to know of the transaction.<\/span><\/em><\/p>\n<p>about the \u00ab\u00a0<em>question is how much profit the rules allocate to that jurisdiction\u00a0\u00bb ,<\/em> the answer is given by <a href=\"https:\/\/www.dagtva.com\/?page_id=7563\" target=\"_blank\" rel=\"noopener\">the DAGTVA calculation of transfer prices,<\/a> which define the amount of taxes that must be returned. <span style=\"color: #ff0000; background-color: #ffff00;\"><span class=\"\">MNE entities cannot escape the obligation to respect the OECD agreements.<\/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","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 38 Right to tax No residents \u2013 UN \/ OCDE article 7\/8\/9. &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=8947\">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-8947","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/8947","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=8947"}],"version-history":[{"count":7,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/8947\/revisions"}],"predecessor-version":[{"id":11553,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/8947\/revisions\/11553"}],"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=8947"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}