{"id":9852,"date":"2021-04-22T08:41:00","date_gmt":"2021-04-22T07:41:00","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=9852"},"modified":"2024-08-21T07:54:06","modified_gmt":"2024-08-21T06:54:06","slug":"mne-benefit-rbacb","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=9852","title":{"rendered":"MNE benefit RBAcb"},"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\">81<\/td>\n<td width=\"332\"><strong>A<\/strong>p \u2013<strong> c<\/strong>alculate <strong>b<\/strong>enefits by industry, region and \/ or market.<\/td>\n<td width=\"60\">Pillar 1<\/td>\n<td width=\"24\">14<\/td>\n<td width=\"24\">13<\/td>\n<td width=\"72\">RBAcb<\/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> (<a href=\"https:\/\/www.dagtva.com\/?page_id=9834\" target=\"_blank\" rel=\"noopener\">RBAae<\/a>)<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. To better approximate a proxy of residual profit, further consideration will need to be given to the appropriate measure of profits and also to potential standardised adjustments to the reported profit (as per the consolidated financial accounts). <span style=\"background-color: #ffff00;\">In addition, the fact that the profitability of an MNE group can vary substantially across business lines, regions or markets suggests that the relevant measure of profits may need to be determined on a business line and\/or regional\/ market basis<\/span><\/span> (RBAcb \u2013 <a href=\"https:\/\/www.dagtva.com\/?page_id=9605\" target=\"_blank\" rel=\"noopener\">RBQrc<\/a> \u2013 <a href=\"https:\/\/www.dagtva.com\/?page_id=10060\" target=\"_blank\" rel=\"noopener\">RBAbr<\/a>).<\/em><\/p>\n<p>Following on from the sections cited in the question, this subject has already been dealt with in the <em><a href=\"https:\/\/www.dagtva.com\/?page_id=9734\" target=\"_blank\" rel=\"noopener noreferrer\">RBAbp<\/a><\/em> section.<\/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 81 Ap \u2013 calculate benefits by industry, region and \/ or market. &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=9852\">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-9852","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9852","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=9852"}],"version-history":[{"count":5,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9852\/revisions"}],"predecessor-version":[{"id":11663,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9852\/revisions\/11663"}],"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=9852"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}