{"id":9569,"date":"2021-03-04T10:36:00","date_gmt":"2021-03-04T09:36:00","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=9569"},"modified":"2024-08-21T06:42:15","modified_gmt":"2024-08-21T05:42:15","slug":"mne-benefit-rbqrd","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=9569","title":{"rendered":"MNE benefit RBQrd"},"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\">67<\/td>\n<td width=\"332\"><strong>Q<\/strong>e \u2013<strong> r<\/strong>ules of relief<strong> d<\/strong>ouble taxation in the \u00ab\u00a0unified approach\u00a0\u00bb.<\/td>\n<td width=\"60\">Pillar 1<\/td>\n<td width=\"24\">10<\/td>\n<td width=\"24\">27<\/td>\n<td width=\"72\">RBQrd<\/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>Elimination of double taxation<\/em><\/strong><\/span><\/p>\n<p><em><span style=\"color: #993300;\"><strong>36<\/strong>. Because the existing domestic and treaty provisions relieving double taxation apply to multinational enterprises on an individual entity and individual country basis<\/span> (<a href=\"https:\/\/www.dagtva.com\/?page_id=9514\" target=\"_blank\" rel=\"noopener\">RBQdd<\/a>), <span style=\"color: #993300;\">the implementation of the proposed approach would require the identification of the member(s) of an MNE group that should be treated as owning the taxable profit in such market jurisdictions under Amount A<\/span> (<a href=\"https:\/\/www.dagtva.com\/?page_id=9539\" target=\"_blank\" rel=\"noopener\">RBQdg<\/a>)<span style=\"color: #993300;\"> (e.g. entity(ies) with high profitability, entity(ies) owning certain intellectual property (IP)). In particular, it will be important to explore to what extent identifying the relevant taxpayers and the relevant profit to be reallocated would allow existing mechanisms for eliminating double taxation<\/span> (<a href=\"https:\/\/www.dagtva.com\/?page_id=9556\" target=\"_blank\" rel=\"noopener\">RBQme<\/a>) <span style=\"color: #993300;\">to continue to operate effectively. <span style=\"background-color: #ffff00;\">This would involve how domestic and treaties rules to relieve double taxation could operate under the \u201cunified approach\u201d<\/span><\/span> (RBQrd).<\/em><\/p>\n<p>This section on double taxation is so important that it will be splited and explained into the following pages: <a href=\"https:\/\/www.dagtva.com\/?page_id=9514\" target=\"_blank\" rel=\"noopener noreferrer\"><em>RBQdd<\/em><\/a><em>,\u00a0<a href=\"https:\/\/www.dagtva.com\/?page_id=9539\" target=\"_blank\" rel=\"noopener\">RBQdg<\/a>, <a href=\"https:\/\/www.dagtva.com\/?page_id=9556\" target=\"_blank\" rel=\"noopener noreferrer\">RBQme<\/a>, <\/em>for this same subject.<\/p>\n<p>We have seen that in the three headings mentioned above, <span style=\"color: #ff0000; background-color: #ffff00;\">that double taxation was impossible with DAGTVA, whether in indirect and direct taxation<\/span>. Conventional rules can be maintained but become useless until a field of application is found.<\/p>\n<p><span style=\"color: #ff0000; background-color: #ffff00;\"><strong>DAGTVA will still impose, by default, this system with a Value Added Taxation on<\/strong> <strong>multinational cross-border transactions, hence the proposal of a global taxation system (1)<\/strong><\/span>. This does not mean that each jurisdiction will be obliged to abandon the direct and indirect taxation that it already applies,<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Nothing changes at this level on what already exists<\/strong>. <strong>There would be, in the context of a global agreement on taxation, <span style=\"background-color: #ffff00;\">nothing to negotiate at the state level in this area of \u200b\u200bthe project.<\/span><\/strong><\/span><\/p>\n<p><em><strong>(1)<\/strong> \u2013 This is what will allow the United States to enter with the standardization of the <strong>WSTAX<\/strong> in the VAT system, without them having the obligation to modify the Constitution with an agreement that would have been impossible to find and without having to pronounce this word of \u00ab\u00a0VAT\u00a0\u00bb banned in the US!<\/em><\/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;\">**********<\/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 67 Qe \u2013 rules of relief double taxation in the \u00ab\u00a0unified approach\u00a0\u00bb. &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=9569\">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-9569","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9569","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=9569"}],"version-history":[{"count":5,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9569\/revisions"}],"predecessor-version":[{"id":11627,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9569\/revisions\/11627"}],"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=9569"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}