{"id":9661,"date":"2021-03-12T10:41:00","date_gmt":"2021-03-12T09:41:00","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=9661"},"modified":"2024-08-21T06:53:02","modified_gmt":"2024-08-21T05:53:02","slug":"9661-2","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=9661","title":{"rendered":"MNE benefit RBQsc"},"content":{"rendered":"\n<p style=\"text-align: center;\"><a href=\"https:\/\/www.dagtva.com\/?page_id=7484\" target=\"_blank\" rel=\"noopener\">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\">71<\/td>\n<td width=\"332\"><strong>Q<\/strong>e \u2013 <span class=\"tlid-translation translation\" lang=\"en\"><span class=\"\" title=\"\">agree on the characteri<strong>s<\/strong>ti<strong>c<\/strong>s of the withholding tax system.<\/span><\/span><\/td>\n<td width=\"60\">Pillar 1<\/td>\n<td width=\"24\">10<\/td>\n<td width=\"24\">46<\/td>\n<td width=\"72\">RBQsc<\/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> :<span style=\"color: #993300;\">\u00a0<\/span><\/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>Other implementation issues.<\/em><\/strong><\/span><\/p>\n<p><em><span style=\"color: #993300;\"><strong>39<\/strong>. Where the tax liability for Amount A is assigned to an entity that is not a resident of the taxing jurisdiction, enforcement and collection could be more complex<\/span> (<a href=\"https:\/\/www.dagtva.com\/?page_id=9625\" target=\"_blank\" rel=\"noopener\">RBQoc<\/a>).<span style=\"color: #993300;\"> It is worth exploring whether a withholding tax would be an appropriate mechanism for the collection of the designated Amount A<\/span> (<a href=\"https:\/\/www.dagtva.com\/?page_id=9646\" target=\"_blank\" rel=\"noopener\">RBQrs<\/a>)<span style=\"color: #993300;\">. However, if countries choose to use it (and as an administrative mechanism to simplify and assure the collection of an underlying taxing right, it would be a matter for domestic law) <span style=\"background-color: #ffff00;\">it would be necessary to agree the features of the system of withholding<\/span><\/span> (RBQsc) <span style=\"color: #993300; background-color: #ffff00;\">that jurisdiction could commit to apply<\/span>.<\/em><\/p>\n<p>We have already seen in many pages that the \u00ab\u00a0<span style=\"color: #800000;\"><strong><em>Amount A<\/em><\/strong><\/span>\u00a0\u00bb option is the unique solution retained by DAGTVA that may be taken in consideration, before all profits will be defined in each jurisdiction where their are generated.\u00a0<span style=\"background-color: #ffff00; color: #ff0000;\">By consequences <strong>the withholding system at source<\/strong> applied as you can see <em><a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/dessins\/us\/wsm_b2b_mkplace_dom-usa_wayfair.pdf\" target=\"_blank\" rel=\"noopener\">in the slideshow in reference<\/a><\/em> is done by the seller&rsquo;s tax authorities in a special situation for not to penalise the cash-flow of this seller<\/span>.<\/p>\n<p>See the previous section: <em><a href=\"https:\/\/www.dagtva.com\/?page_id=9646\" target=\"_blank\" rel=\"noopener noreferrer\">RBQrs<\/a><\/em> for all other informations.<\/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","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 71 Qe \u2013 agree on the characteristics of the withholding tax system. &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=9661\">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-9661","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9661","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=9661"}],"version-history":[{"count":6,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9661\/revisions"}],"predecessor-version":[{"id":11639,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9661\/revisions\/11639"}],"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=9661"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}