{"id":9130,"date":"2020-12-26T09:24:00","date_gmt":"2020-12-26T08:24:00","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=9130"},"modified":"2024-08-22T07:20:01","modified_gmt":"2024-08-22T06:20:01","slug":"mne-benefit-rbrsj","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=9130","title":{"rendered":"MNE benefit RBRsj"},"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
47<\/td>\nS<\/strong>ignificantly strengthen legal certainty.<\/span><\/span><\/td>\nPillar 1<\/td>\n8<\/td>\n52<\/td>\nRBRsj<\/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<\/a>), 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 \u2013 PLSju<\/a>) relative to the current position.<\/span><\/em><\/p>\n

To quote the RBSju<\/em><\/a> page which deals with generalities in the field of legal certainty: \u00a0\u00bb First, the notion of\u00a0\u00bb legal certainty \u00ab\u00a0is based, as its name suggests, on laws which guarantee this security, laws passed locally by sovereign States. Therefore, if we want to obtain an international consensus, in the case of a global system of taxation, we must make all the States of the world accept new laws and it is not a simple thing to do. States recalcitrant to fiscal transparency or having special interests will always be there to abort decisions that could be in the best interests of the majority of others and as\u00a0<\/em> William Morris PwC\u2019s Deputy Global Tax Policy Leader<\/a> <\/em>says <\/em>,in a Bloombergtax.com article from July 28, 2020<\/a> , <\/em> \u00ab\u00a0There are 137 states with divergent interests in this project of a globalized tax system!<\/strong><\/span>\u00a0\u00bb
<\/em><\/p>\n

If one does not want to be confronted with this problem, then <\/span>one must use a system which is not above the laws but which is free from them or which does not need them, where accepted processes by, say a majority of States, would naturally impose themselves on others, forcing them to include themselves in the process<\/span> , like a current of water which carries away whatever is in its path. <\/span>This is what DAGTVA does which is a technical device, in which there are no laws, where it is impossible to prohibit the levying of a tax on a fund movement<\/span> , an action which can be carried out by simple subtraction, one of the four basic operations and there can be no law to prohibit doing a subtraction!<\/span><\/p>\n

As stated in the document:\u00a0 \u00ab\u00a0Increased Tax Certainty delivered via a Three Tier Mechanism<\/strong>. The approach increases tax certainty (PLSju<\/a><\/span> \u2013 PRSju<\/span><\/a>) for taxpayers and tax administrations and consists of a three tier profit allocation mechanism<\/strong><\/span>, as follows<\/span>\u00a0\u00bb . <\/em>We are talking about a mechanism<\/u><\/strong><\/span> and we have seen that DAGTVA is a technical device and therefore a mechanism<\/span><\/u><\/span><\/strong> that can be applied simply<\/a> , without being able to oppose it, as no one can prevent an apple falling from the apple tree!<\/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 47 Significantly strengthen legal certainty. Pillar 1 8 52 RBRsj Quote :\u00a0\u00a0New … 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-9130","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9130","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=9130"}],"version-history":[{"count":10,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9130\/revisions"}],"predecessor-version":[{"id":11716,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9130\/revisions\/11716"}],"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=9130"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}