{"id":9770,"date":"2021-03-21T09:27:00","date_gmt":"2021-03-21T08:27:00","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=9770"},"modified":"2024-08-21T07:39:05","modified_gmt":"2024-08-21T06:39:05","slug":"mne-benefit-rbain","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=9770","title":{"rendered":"MNE benefit RBAin"},"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\">76<\/td>\n<td width=\"332\"><strong>A<\/strong>p \u2013<strong> A<\/strong>ppendix \u2013\u00a0 <strong> is<\/strong>olate non<span class=\"tlid-translation translation\" lang=\"en\"><span class=\"\" title=\"\">-standard benefits generated.<\/span><\/span><\/td>\n<td width=\"60\">Pillar 1<\/td>\n<td width=\"24\">13<\/td>\n<td width=\"24\">36<\/td>\n<td width=\"72\">RBAin<\/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;\"><em><strong>Appendix \u2013 Detailed proposal on profit allocation<\/strong><\/em><\/span><\/p>\n<p><em><span style=\"color: #993300;\"><strong>Amount A<\/strong><\/span> (<a href=\"https:\/\/www.dagtva.com\/?page_id=9725\" target=\"_blank\" rel=\"noopener\">RBAag<\/a>)<\/em><\/p>\n<p><em><span style=\"color: #993300;\"><strong>51<\/strong>. &#8230; In broad terms, this approach would replicate features of both the residual profit split (RPS) method (by introducing a threshold based on profitability to exclude the remuneration of routine activities) and the fractional apportionment method (by relying on formula-based calculations). This combination presents two main advantages that contribute to the practicability of the proposal. First, i<span style=\"background-color: #ffff00;\">t would permit the isolation of the deemed non-routine profits earned by a business<\/span><\/span> (RBAin). <\/em><\/p>\n<p>If we consider as in the previous section <a href=\"https:\/\/www.dagtva.com\/?page_id=9757\" target=\"_blank\" rel=\"noopener noreferrer\"><em>RBAbs<\/em><\/a> that the word \u00ab\u00a0<strong><span style=\"color: #ff0000;\"><em>presumed<\/em><\/span><\/strong> \u00a0\u00bb has no place in a document and leave the open gate for a taxation without accuracy, such as it is suggested by a method used for isolate the benefits. <span style=\"color: #ff0000; background-color: #ffff00;\">This is what is done with great precision <em><a href=\"https:\/\/www.dagtva.com\/?page_id=7563\" target=\"_blank\" rel=\"noopener\">the DAGTVA calculation of transfer prices<\/a><\/em>, without relying on thresholds, nor excluding standard or routine activities<\/span>. The fractional distribution automatically applies proportionally in each jurisdiction, leaving to it the free will of their sovereign decisions.<\/p>\n<p><strong><span style=\"color: #ff0000; background-color: #ffff00;\">With DAGTVA there would be no formula-based calculations<\/span><\/strong>.<\/p>\n<p>It can be added that <span style=\"text-decoration: underline;\"><span style=\"background-color: #ffff00;\"><strong><span style=\"color: #ff0000; text-decoration: underline;\">the justice wants that the taxation must be the same for all<\/span><\/strong><\/span><\/span>, companies and consumers. <span style=\"color: #ff0000; background-color: #ffff00;\">In this case it is impossible to obtain a judjment in a trial in favor the tax autorities if an arbitrary and imprecise taxation against a seller compagny (MNE or other) is applied<\/span>. In front of States, in case of trial, <strong><span style=\"color: #ff0000; background-color: #ffff00;\">MNEs will win in all situations<\/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","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 76 Ap \u2013 Appendix \u2013\u00a0 isolate non-standard benefits generated. Pillar 1 13 &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=9770\">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-9770","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9770","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=9770"}],"version-history":[{"count":4,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9770\/revisions"}],"predecessor-version":[{"id":11653,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9770\/revisions\/11653"}],"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=9770"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}