{"id":9114,"date":"2020-12-25T10:08:00","date_gmt":"2020-12-25T09:08:00","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=9114"},"modified":"2024-08-20T14:33:44","modified_gmt":"2024-08-20T13:33:44","slug":"mne-benefit-rbppt","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=9114","title":{"rendered":"MNE benefit RBPpt"},"content":{"rendered":"\n

Proposal for a Global Taxation System<\/a><\/p>\n

\u00a0– DAGTVA truth table –<\/span><\/p>\n

DAGTVA\u00ae – Distribution of MNE profits<\/strong><\/span><\/p>\n\n\n\n\n
No.<\/strong><\/span><\/td>\nProblems exposed, requests, constraints and subjects<\/strong><\/span><\/td>\nOrigin<\/strong><\/span><\/td>\nPg<\/strong><\/span><\/td>\nLi<\/strong><\/span><\/td>\nDoc<\/strong><\/span><\/td>\n<\/tr>\n
46<\/td>\nP<\/strong>ossible p<\/strong>rovisions \u2013 t<\/strong>ransfer pricing.<\/span><\/span><\/td>\nPillar 1<\/td>\n8<\/td>\n50<\/td>\nRBPpt<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Quote<\/a> :\u00a0\u00a0New and revised profit allocation rules <\/em><\/span><\/strong>(RBRge<\/em><\/a>)<\/p>\n

29<\/strong>. The new rules, taken together with existing transfer pricing rules<\/span> (RBDpx<\/a> \u2013 RBPpt), 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>RBPpi<\/a>) \u2013 RBNdi<\/a>), and significantly improves tax certainty<\/span> (RBRsj<\/a> \u2013 PLSju<\/a>) 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> (RBAtb<\/a>).<\/em><\/p>\n

As you will see in the new DAGTVA transfer pricing calculation<\/a>, and in the slide show in reference<\/a>, 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. 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

See related pages including: RBPpi,\u00a0 <\/em><\/a>RBMar<\/a> , RBRge<\/a><\/em><\/p>\n

Back to the truth table<\/a><\/p>\n

**********<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Proposal for a Global Taxation System \u00a0– DAGTVA truth table – DAGTVA\u00ae – Distribution of MNE profits No. Problems exposed, requests, constraints and subjects Origin Pg Li Doc 46 Possible provisions \u2013 transfer pricing. Pillar 1 8 50 RBPpt Quote … Continuer la lecture →<\/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-9114","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9114","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=9114"}],"version-history":[{"count":8,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9114\/revisions"}],"predecessor-version":[{"id":11569,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9114\/revisions\/11569"}],"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=9114"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}