{"id":9834,"date":"2021-04-21T08:38:00","date_gmt":"2021-04-21T07:38:00","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=9834"},"modified":"2024-08-24T15:34:05","modified_gmt":"2024-08-24T14:34:05","slug":"9834-2","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=9834","title":{"rendered":"MNE benefit RBAae"},"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\">80<\/td>\n<td width=\"332\"><strong>A<\/strong>p \u2013 Amount<strong> A<\/strong> \u2013 Consolidat<strong>e<\/strong>d Financial Statements \u2013 GAAP \u2013 IRFS.<\/td>\n<td width=\"60\">Pillar 1<\/td>\n<td width=\"24\">14<\/td>\n<td width=\"24\">5<\/td>\n<td width=\"72\">RBAae<\/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;\"><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>53<\/strong>.\u00a0\u00a0 The starting point for the determination of Amount A would be the identification of the MNE group\u2019s profits. The relevant measure of profits could be derived from the consolidated financial statements<strong><sup>8<\/sup><\/strong> <\/span>(RBAae) <span style=\"color: #993300;\">under the accounting standards of the headquarters jurisdiction prepared in accordance with the Generally Accepted Accounting Principles (GAAP) or the International Financial Reporting Standards (IFRS). The advantages of such an approach are that consolidated financial statements are (1) normally readily available and (2) not easily manipulated.<\/span><\/em><\/p>\n<p>First and foremost the fact that the DAGTVA proposal for a mutualised international taxation system is based on an American law and I mean the \u201c<span style=\"color: #ff0000;\"><em><strong><span style=\"color: #0000ff;\">W<\/span>ayfair <span style=\"color: #0000ff;\">S<\/span>ale <span style=\"color: #0000ff;\">T<\/span>ax<\/strong><\/em><\/span> \u201d , the name of which follows the decision of the Supreme Court of United States <a href=\"https:\/\/www.dagtva.com\/wp-content\/uploads\/2019\/08\/17-494_South_Dakota-Wayfair.pdf\" target=\"_blank\" rel=\"noopener\">with the judgment 17-494 South_Dakota \/ Wayfair Inc.<\/a> , implicating a digital marketplace and the state in which it sells its products, can only encourage companies to comply, on the one hand with the <em>Generally Accepted Accounting Principles<\/em> (\u00ab\u00a0GAAP\u00a0\u00bb), but also to the <em>International Financial Reporting Standards<\/em> (\u00ab\u00a0IFRS\u00a0\u00bb).<\/p>\n<p>On the other hand, the consolidated accounting statements will show a significant distribution of taxation by jurisdiction of activity and <span style=\"color: #ff0000; background-color: #ffff00;\">it will be impossible to hide this repartition which will known in all jurisdictions where the distributed activity is<\/span>.<\/p>\n<p>Indeed, in the <em><a href=\"https:\/\/www.dagtva.com\/?page_id=8859\" target=\"_blank\" rel=\"noopener noreferrer\">RBNge<\/a><\/em> section we can read that in the DAGTVA transactional model and in <a href=\"https:\/\/www.dagtva.com\/?page_id=7563\" target=\"_blank\" rel=\"noopener noreferrer\">the DAGTVA transfer pricing calculation<\/a>, profits are distributed proportionately in States between which the transaction takes place and in accordance to the level of each local tax pressure.<\/p>\n<p>\u00a0<\/p>\n<p>This does not mean that MNEs could not use the profits made as they want.<\/p>\n<p>It should be borne in mind that with DAGTVA, the taxation of MNEs, even if it will continue to be supervised in the central tax offices, it will no longer be collected at the only place where the main office is registered but in each jurisdiction where the activity is seen. The MNE, as it has been specified,<em><a href=\"https:\/\/www.dagtva.com\/?page_id=8321\" target=\"_blank\" rel=\"noopener\"> the obligation to have permanent establishments to trade<\/a><\/em> in each State where the activities of these establishments are carried out. <span style=\"color: #ff0000; background-color: #ffff00;\">The consolidated account results will appear only at the head office during general assemblies, the management of MNEs will probably be modified in its commercial and financial choices by this presentation<\/span>.<\/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","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 80 Ap \u2013 Amount A \u2013 Consolidated Financial Statements \u2013 GAAP \u2013 &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=9834\">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-9834","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9834","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=9834"}],"version-history":[{"count":8,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9834\/revisions"}],"predecessor-version":[{"id":11724,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9834\/revisions\/11724"}],"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=9834"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}