{"id":9099,"date":"2020-12-25T09:28:00","date_gmt":"2020-12-25T08:28:00","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=9099"},"modified":"2024-08-20T14:32:57","modified_gmt":"2024-08-20T13:32:57","slug":"9099-2","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=9099","title":{"rendered":"MNE benefit RBNdi"},"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\">45<\/td>\n<td width=\"332\"><strong>N<\/strong><span class=\"tlid-translation translation\" lang=\"en\"><span class=\"\" title=\"\">ew proposed standards \u2013 double taxation.<\/span><\/span><\/td>\n<td width=\"60\">Pillar 1<\/td>\n<td width=\"24\">8<\/td>\n<td width=\"24\">52<\/td>\n<td width=\"72\">RBNdi<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/documents\/wstax\/unified_approach_dagtva.doc\" target=\"_blank\" rel=\"noopener noreferrer\">Quote<\/a> :\u00a0\u00a0<span style=\"color: #993300;\"><em>New and revised profit allocation rules <\/em><\/span><\/strong>(<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>29<\/strong>. The new rules, taken together with existing transfer pricing rules<\/span> (<a href=\"https:\/\/www.dagtva.com\/?page_id=8380\" target=\"_blank\" rel=\"noopener\">RBDpx<\/a> \u2013 <a href=\"https:\/\/www.dagtva.com\/?page_id=9114\" target=\"_blank\" rel=\"noopener\">RBPpt<\/a>)<span style=\"color: #993300;\">, will need to deliver the agreed quantum of profit to market jurisdictions and do so in a way that is simple, avoids double taxation<\/span> (<a href=\"https:\/\/www.dagtva.com\/?page_id=9074\" target=\"_blank\" rel=\"noopener\">RBPpi<\/a>) \u2013 RBNdi)<span style=\"color: #993300;\">, and significantly improves tax certainty<\/span> (<a href=\"https:\/\/www.dagtva.com\/?page_id=9130\" target=\"_blank\" rel=\"noopener\">RBRsj<\/a> \u2013 <a href=\"https:\/\/www.dagtva.com\/?page_id=8117\" target=\"_blank\" rel=\"noopener\">PLSju<\/a>) <span style=\"color: #993300;\">relative to the current position. It is also important that the new rules are reconciled with existing rules. That is, the new rules should not create distortions and should be effectively applicable to both profits and losses<\/span> (<a href=\"https:\/\/www.dagtva.com\/?page_id=9153\" target=\"_blank\" rel=\"noopener\">RBAtb<\/a>).<\/em><\/p>\n<p>As you will see in <a href=\"https:\/\/www.dagtva.com\/?page_id=7563\" target=\"_blank\" rel=\"noopener\">the new DAGTVA transfer pricing calculation<\/a>, and <a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/dessins\/us\/wsm_b2b_mkplace_dom-usa_wayfair.pdf\" target=\"_blank\" rel=\"noopener\">in the slide show in reference<\/a>,<span style=\"color: #ff0000; background-color: #ffff00;\"> the transactional taxation not change the tax laws in each State and at no time it is impossible to see the possibility to have a double taxation<\/span>. The DAGTVA process only do the dispatch and the return of a share indirect taxation by effecting a better distribution of production taxes in each jurisdiction of activity.<\/p>\n<p>You will also see the double taxation is avoided, as explained above, and with regard the B\u00b2B transaction within an MNE, the indirect taxation which is levied in a jurisdiction is refunded in the other, <span style=\"color: #ff0000; background-color: #ffff00;\">with no impact of this indirect taxation in the MNE<\/span>. <span style=\"color: #ff0000; background-color: #ffff00;\">For the direct taxation nothing changes as written above <\/span><strong><span style=\"color: #ff0000; background-color: #ffff00;\">until it is decided to do otherwise in the second phase of negotiations of an international taxation system, if return profits are justified by the results of the DAGTVA tax process<\/span>.<\/strong><\/p>\n<p>It emerges from the <a href=\"https:\/\/www.dagtva.com\/?page_id=7563\" target=\"_blank\" rel=\"noopener noreferrer\">DAGTVA transfer pricing calculation,<\/a> <span style=\"color: #ff0000; background-color: #ffff00;\">the international trade within MNEs is not affected by indirect taxation<\/span>. It is <span style=\"color: #ff0000; background-color: #ffff00;\">a new form of VAT benefits which would be applied transnationally<\/span> within a MNEs,<span style=\"color: #ff0000; background-color: #ffff00;\"> <strong>even if the MNE operates in jurisdictions which do not have the same indirect taxation system<\/strong><\/span>.<\/p>\n<p><strong><span style=\"color: #ff0000; background-color: #ffff00;\">DAGTVA is independent of the indirect taxation system used<\/span>.<\/strong><\/p>\n<p>For other details, see the <em><a href=\"https:\/\/www.dagtva.com\/?page_id=9074\" target=\"_blank\" rel=\"noopener noreferrer\">RBPpi<\/a><\/em> page.<\/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 45 New proposed standards \u2013 double taxation. Pillar 1 8 52 RBNdi &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=9099\">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-9099","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9099","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=9099"}],"version-history":[{"count":10,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9099\/revisions"}],"predecessor-version":[{"id":11567,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9099\/revisions\/11567"}],"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=9099"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}