{"id":8985,"date":"2020-12-19T10:23:00","date_gmt":"2020-12-19T09:23:00","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=8985"},"modified":"2024-08-20T14:28:47","modified_gmt":"2024-08-20T13:28:47","slug":"mne-benefit-rbmdf","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=8985","title":{"rendered":"MNE benefit RBMdf"},"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;\"><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\">40<\/td>\n<td width=\"332\"><strong>M<\/strong><span class=\"tlid-translation translation\" lang=\"en\"><span class=\"\" title=\"\">ajority of tax disputes involving MNEs.<\/span><\/span><\/td>\n<td width=\"60\">Pillar 1<\/td>\n<td width=\"24\">8<\/td>\n<td width=\"24\">33<\/td>\n<td width=\"72\">RBMdf<\/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><em><strong><span style=\"color: #993300;\">New and revised profit allocation rules<\/span> <\/strong><\/em>(<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>26<\/strong>. While Articles 7 and 9 are a common feature of substantially all tax treaties, there is greater variation in the terms of Article 7. But most importantly, <span style=\"background-color: #ffff00;\"><span style=\"color: #ff0000;\">a large proportion of tax disputes for large MNE groups are<\/span> about the interpretation and practical <span style=\"color: #ff0000;\">application of those articles, and this is particularly true for marketing and distribution activities<\/span><\/span><\/span><\/em> (RBMdf).<\/p>\n<p>With transactional taxation described in DAGTVA, as I advocate, DAGTVA is not above the laws used in each State but before the law applied locally, at a stage of the transaction where the tax system is not yet defined in each State. At this stage of tax application, there can be no possibility of seeing disputes arising from the use of different tax systems. The rules of the game regarding <a href=\"https:\/\/www.dagtva.com\/?page_id=7563\" target=\"_blank\" rel=\"noopener\">the DAGTVA transfer pricing calculation<\/a> are sufficiently clear and precise enough that the differences disappear. The reasons for these disputes are simple, they stem from the differences between the tax regimes used by States and <span style=\"color: #ff0000; background-color: #ffff00;\"><strong>this is where a global tax system is needed.<\/strong><\/span><\/p>\n<p>It is important to note that in this transactional taxation system with DAGTVA, <strong><span style=\"color: #ff0000; background-color: #ffff00;\">it is not the MNEs that decide, but States which apply everywhere the same taxation process. The object of this study in the search for a<\/span> <em><span style=\"color: #0000ff;\"><span style=\"color: #ff0000;\">W<\/span>orld <span style=\"color: #ff0000;\">S<\/span>ingle <span style=\"color: #ff0000;\">T<\/span>axation<\/span><\/em><\/strong>. Even a small majority of states is enough for its application to spread, knowing that United States has already legislated in this area, following the Supreme Court decision <a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/2019\/08\/17-494_South_Dakota-Wayfair.pdf\" target=\"_blank\" rel=\"noopener\">with judgment 17-494 South_Dakota <em>\/<\/em> Wayfair Inc.<\/a> ,involving a digital marketplace and the State in which it sells its products. I want to talk about the <em><span style=\"color: #ff0000;\"><strong><span style=\"color: #0000ff;\">W<\/span>ayfair <span style=\"color: #0000ff;\">S<\/span>ale <span style=\"color: #0000ff;\">T<\/span>ax<\/strong><\/span><\/em> which will soon be applied to nearly a quarter of the global economy and already to more than forty intra-US States. This law, by obligation on the part of other abroad States to respect its directives through the digital marketplaces they host, <span style=\"background-color: #ffff00;\"><strong><span style=\"color: #ff0000;\">imply an effective and legally binding procedure for the rest of the World to apply this law<\/span><\/strong><\/span> and without their being able to really oppose it. (see the \u00ab\u00a0<span style=\"color: #800000;\"><em>Amount C<\/em><\/span>\u00a0\u00bb option <a href=\"https:\/\/www.dagtva.com\/?page_id=8654\" target=\"_blank\" rel=\"noopener\"><em>in this page<\/em><\/a>)<br \/><span style=\"color: #ff0000; background-color: #ffff00;\">It is basically and implicitly the application of an international system of taxation that is seeking by OECD. The extra-US States will even have everything to gain from it, with a taxation of MNEs better distributed between them<\/span>, as explained <a href=\"https:\/\/www.dagtva.com\/?page_id=7563\" target=\"_blank\" rel=\"noopener\">in the DAGTVA calculation of transfer prices<\/a>.<\/p>\n<p>This will force recalcitrant States to apply a correct taxation and fiscal transparency unless they find themselves \u00ab\u00a0punished\u00a0\u00bb as in this excerpt from the <a href=\"https:\/\/www.dagtva.com\/?page_id=8896\" target=\"_blank\" rel=\"noopener noreferrer\">RBSpg<\/a> page :<\/p>\n<p>\u00ab\u00a0<em>As a result, an obvious imbalance in the commercial and fiscal consequences will therefore have to result in actions which will be detailed in the DAGTVA transfer pricing calculations because this imbalance can come from two sources, on the one hand the commercial aggressiveness of the company which will be largely constrained, on the other hand the actions of \u2018non-cooperative\u2019 states which will be \u2018punished\u2019 instantly! As has just been specified in this section, you will see that the room for maneuver of both parties will be greatly constrained, leading to a balance in international economic development by putting an end to the anarchy observed today<\/em>.\u00a0\u00bb<\/p>\n<p>&lsquo;Uncooperative&rsquo; States which will be &lsquo;punished&rsquo; instantly as explained in <a href=\"https:\/\/www.dagtva.com\/?page_id=5628\" target=\"_blank\" rel=\"noopener noreferrer\">this article devoted to a new international regulation by taxation<\/a> , regulation which will necessarily be the counterpart of decisions taken <span style=\"background-color: #ffff00;\">concerning the <span style=\"color: #0000ff;\"><em><strong><span style=\"color: #ff0000;\">W<\/span>orld <span style=\"color: #ff0000;\">S<\/span>ingle <span style=\"color: #ff0000;\">T<\/span>axation<\/strong><\/em><\/span> system, <strong><span style=\"color: #ff0000;\">implying in fact a <\/span><span style=\"color: #0000ff;\"><em><span style=\"color: #ff0000;\">W<\/span>orld <span style=\"color: #ff0000;\">S<\/span>ingle <span style=\"color: #ff0000;\">M<\/span>arket<\/em><\/span><\/strong> <\/span>, not the topic of this study !<\/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 40 Majority of tax disputes involving MNEs. Pillar 1 8 33 RBMdf &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=8985\">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-8985","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/8985","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=8985"}],"version-history":[{"count":8,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/8985\/revisions"}],"predecessor-version":[{"id":11557,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/8985\/revisions\/11557"}],"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=8985"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}