{"id":9697,"date":"2021-03-15T10:28:00","date_gmt":"2021-03-15T09:28:00","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=9697"},"modified":"2024-08-21T07:34:26","modified_gmt":"2024-08-21T06:34:26","slug":"mne-benefit-rbist","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=9697","title":{"rendered":"MNE benefit RBIst"},"content":{"rendered":"\n

Proposal for a Global Taxation System<\/a><\/p>\n

– 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
72a<\/td>\nI<\/strong>llust<\/strong>ration \u2013 the group X is a group of MNEs.<\/td>\nPillar 1<\/td>\n9<\/td>\n11<\/td>\nRBIst<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
    \n
  1. Illustration <\/strong><\/em><\/span>(<\/em>RBIst)<\/em><\/li>\n<\/ol>\n

    All the situations shown in the illustrations on pages 13 & 14 are fully under control with the DAGTVA transfer pricing calculation<\/a><\/em> as stipulated in the RBRfa<\/em><\/a> section where:<\/p>\n

    \u00ab\u00a0The enforcement of this right to tax profits has always posed a complicated tax problem related to intra-MNE billings and re-invoices, sometimes passing through multiple jurisdictions, so that the accounting results end up revealing only ridiculously taxable profits.<\/em><\/p>\n

    With DAGTVA this \u201caccounting and fiscal noria\u201d can no longer exist<\/span> because at each stage of invoicing, which may be intra-MNEs, they will be instantly taxed, but virtualy,<\/span><\/strong> for indirect taxation with a possible payment of the totality of this<\/span>, linked to the compliance with the WSTAX(1)<\/strong><\/em><\/span>. With regard to direct taxation, the accumulation of data about indirect taxation gives the amount of profits in each jurisdiction<\/span>. lt will be levied by the relevant tax authorities of each MNE entity and may be, as today, paid at regular moments.\u00a0\u00bb<\/p>\n

    (1)<\/em><\/strong> \u2013 W<\/i><\/span>ayfair<\/em> S<\/i><\/span>ale<\/em> T<\/i><\/span>ax <\/em><\/strong><\/span>transformed into W<\/i><\/strong><\/span>ayfair <\/em><\/span>S<\/i><\/strong><\/span>tate <\/span><\/em>TAX<\/i><\/strong><\/span> \u2013 or: WSTAX.<\/i><\/strong><\/span><\/p>\n

    Back to the truth table<\/a><\/p>\n

    **********<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    Proposal for a Global Taxation System – DAGTVA truth table – DAGTVA\u00ae – Distribution of MNE profits No. Problems exposed, requests, constraints and subjects Origin Pg Li Doc 72a Illustration \u2013 the group X is a group of MNEs. Pillar … 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-9697","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9697","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=9697"}],"version-history":[{"count":6,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9697\/revisions"}],"predecessor-version":[{"id":11643,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9697\/revisions\/11643"}],"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=9697"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}