{"id":9495,"date":"2021-02-24T10:40:57","date_gmt":"2021-02-24T09:40:57","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=9495"},"modified":"2024-08-21T06:21:48","modified_gmt":"2024-08-21T05:21:48","slug":"9495-2","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=9495","title":{"rendered":"MNE benefit RBQcm"},"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;\">&#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\">63<\/td>\n<td width=\"332\"><strong>Q<\/strong>e \u2013<strong> c<\/strong><span class=\"tlid-translation translation\" lang=\"en\"><span class=\"\" title=\"\">hoice of the a<strong>m<\/strong>ount to be reallocated will ultimately be the result of a political agreement.<\/span><\/span><\/td>\n<td width=\"60\">Pillar 1<\/td>\n<td width=\"24\">10<\/td>\n<td width=\"24\">14<\/td>\n<td width=\"72\">RBQcm<\/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;\"><em><strong>Definitions and quanta<\/strong><\/em><\/span><\/p>\n<p><span style=\"color: #993300;\"><em><strong>35.<\/strong> Similarly, agreeing multilaterally on the scale or amount of profits reallocated to market jurisdictions (in particular Amount A)<\/em> <\/span>(<a href=\"https:\/\/www.dagtva.com\/?page_id=9460\" target=\"_blank\" rel=\"noopener\"><em>RBQam<\/em><\/a>) <span style=\"color: #993300;\"><em>will be an essential aspect of the \u201cUnified Approach\u201d. The amount of profits to be reallocated would be determined by simplifying conventions and will be informed by an impact assessment of the \u201cUnified Approach\u201d. However, <span style=\"background-color: #ffff00;\">the choice of this amount will ultimately be the result of a political agreement that needs to be acceptable<\/span><\/em><\/span> (<em>RBQcm<\/em>) <span style=\"color: #993300; background-color: #ffff00;\"><em>to all members of the Inclusive Framework, small and large, developed and developing.<\/em><\/span><\/p>\n<p><span style=\"color: #993300;\"><span style=\"color: #333333;\">As is detailed among others arguments in the<\/span> <a href=\"https:\/\/www.dagtva.com\/?page_id=9460\" target=\"_blank\" rel=\"noopener\"><em>RBQam<\/em><\/a><span style=\"color: #333333;\"> and<\/span><\/span> <a href=\"https:\/\/www.dagtva.com\/?page_id=8412\" target=\"_blank\" rel=\"noopener noreferrer\"><em>RBMap<\/em><\/a> sections, <span style=\"color: #ff0000; background-color: #ffff00;\">it is too early to want to negotiate amounts to reallocate until we know precisely the amounts in question<\/span> and from which jurisdictions they come with an agreement impossible to find between 137 States which have divergent interests in this project, not to mention those which are not cooperative in this domain!<\/p>\n<p>The priority of the political agreement must focus on the establishment of a simple system that provides a real knowledge of what should be taxed, by answering these questions: where, when, how, by whom and who should be taxed .<\/p>\n<p>This is what the <a href=\"https:\/\/www.dagtva.com\/?page_id=7563\" target=\"_blank\" rel=\"noopener\">DAGTVA transfer pricing calculation<\/a> proposes. <strong><span style=\"color: #ff0000; background-color: #ffff00;\">There will always be time in other negotiations, after having carried out impact studies probably over several years, to see whether there is reason to rebalance international taxation again .<\/span><\/strong><\/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\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Proposal for a Global Taxation System &#8211; DAGTVA truth table &#8211; DAGTVA\u00ae &#8211; Distribution of MNE profits No. Problems exposed, requests, constraints and subjects Origin Pg Li Doc 63 Qe \u2013 choice of the amount to be reallocated will ultimately &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=9495\">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-9495","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9495","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=9495"}],"version-history":[{"count":10,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9495\/revisions"}],"predecessor-version":[{"id":11603,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9495\/revisions\/11603"}],"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=9495"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}