{"id":9387,"date":"2021-02-07T10:42:00","date_gmt":"2021-02-07T09:42:00","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=9387"},"modified":"2024-08-20T14:43:39","modified_gmt":"2024-08-20T13:43:39","slug":"9387-2","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=9387","title":{"rendered":"MNE benefit RBQrb"},"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\">59<\/td>\n<td width=\"332\"><strong>Q<\/strong>e \u2013 <span class=\"tlid-translation translation\" lang=\"en\"><span class=\"\" title=\"\">possible use of<strong> r<\/strong>egional segmentation or by <strong>b<\/strong>ranch of activity.<\/span><\/span><\/td>\n<td width=\"60\">Pillar 1<\/td>\n<td width=\"24\">9<\/td>\n<td width=\"24\">44<\/td>\n<td width=\"72\">RBQrb<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><em><a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/documents\/wstax\/unified_approach_dagtva.doc\" target=\"_blank\" rel=\"noopener\">Quote<\/a> :\u00a0<\/em><\/strong><span style=\"color: #993300;\"><strong><em>2.5. Pending key questions<\/em> <\/strong><\/span><\/p>\n<p><span style=\"color: #993300;\"><strong><em>32. <\/em><\/strong><\/span><em><span style=\"color: #993300;\">A number of <span style=\"background-color: #ffff00;\">the areas in which further work would be required<\/span> are already covered by the Programme of Work. <span style=\"background-color: #ffff00;\">These include work on the possible use of business line or regional segmentation<\/span><\/span> (<\/em><em>RBQrb),<span style=\"color: #993300;\"> issues and options in connection with the treatment of losses, and the challenges associated with the determination of the location of sales<\/span> (<a href=\"https:\/\/www.dagtva.com\/?page_id=9397\" target=\"_blank\" rel=\"noopener\">RBQpt<\/a><\/em><em>). <span style=\"color: #993300;\">Some of this work is already underway. <\/span><\/em><strong><em><br \/><\/em><\/strong><\/p>\n<p>As specified in the previous page <em><a href=\"https:\/\/www.dagtva.com\/?page_id=9364\" target=\"_blank\" rel=\"noopener noreferrer\">RBMcf<\/a><\/em> , \u00ab\u00a0<em>With the taxation defined on a transactional system, the turnover achieved in each jurisdiction by an MNE would be recorded to the nearest cent, there would be no supposed activity of the local entity that would not be taxed. As is explained in several sections including the <a href=\"https:\/\/www.dagtva.com\/?page_id=8557\" target=\"_blank\" rel=\"noopener noreferrer\">RBMbr<\/a> page which said below:\u00a0\u00bb<\/em><\/p>\n<p><em>\u00ab\u00a0With the precision of the transactional system and <a href=\"https:\/\/www.dagtva.com\/?page_id=7563\" target=\"_blank\" rel=\"noopener noreferrer\">the DAGTVA transfer pricing calculation,<\/a> the notion of a necessarily approximate fixed compensation has no justification , as explained in the previous section <a href=\"https:\/\/www.dagtva.com\/?page_id=8412\" target=\"_blank\" rel=\"noopener noreferrer\">RBMap<\/a> dedicated to the<strong>\u201c<\/strong><strong>Amount A\u201d<\/strong> option.\u00a0\u00bb<\/em><\/p>\n<p><span style=\"color: #ff0000; background-color: #ffff00;\">It can be add, DAGTVA takes into account all the activities wherever they are, there would be no segmentation or excluded sector in the scope of this global tax system<\/span>, as explained in the <em><a href=\"https:\/\/www.dagtva.com\/?page_id=8223\" target=\"_blank\" rel=\"noopener noreferrer\">RLPen<\/a>,<a href=\"https:\/\/www.dagtva.com\/?page_id=8192\" target=\"_blank\" rel=\"noopener noreferrer\"> CASex<\/a><\/em> pages.<\/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: #993300;\">**********<\/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 59 Qe \u2013 possible use of regional segmentation or by branch of &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=9387\">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-9387","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9387","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=9387"}],"version-history":[{"count":6,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9387\/revisions"}],"predecessor-version":[{"id":11595,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9387\/revisions\/11595"}],"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=9387"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}