{"id":9889,"date":"2021-04-23T08:34:00","date_gmt":"2021-04-23T07:34:00","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=9889"},"modified":"2024-08-21T07:57:45","modified_gmt":"2024-08-21T06:57:45","slug":"mne-benefit-rbabe","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=9889","title":{"rendered":"MNE benefit RBAbe"},"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\">84<\/td>\n<td width=\"332\"><strong>A<\/strong>p \u2013<strong> b<\/strong>enefits<strong> e<\/strong><span class=\"tlid-translation translation\" lang=\"en\"><span class=\"\" title=\"\">xcluded from the mass of profits to be reallocated to the markets.<\/span><\/span><\/td>\n<td width=\"60\">Pillar 1<\/td>\n<td width=\"24\">14<\/td>\n<td width=\"24\">28<\/td>\n<td width=\"72\">RBAbe<\/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>54<\/strong>. The second step in calculating Amount A would seek to approximate the remuneration of the routine activities based on an agreed level of profitability<\/span> (<a href=\"https:\/\/www.dagtva.com\/?page_id=9862\" target=\"_blank\" rel=\"noopener\">RBAcm<\/a>). <span style=\"color: #993300;\">In broad terms, these are profits which, by analogy to the residual profit split method, would be regarded as rewarding routine functions. They are accordingly excluded from the calculation of the pool of profits from which the allocation to market jurisdictions would be made<\/span> (RBAbe).<span style=\"color: #993300;\"> The level of profitability deemed to represent such \u201croutine\u201d profits could be determined using a variety of approaches, but a simplified approach would be to agree a fixed percentage(s), possibly with variances by industry<\/span> (<a href=\"https:\/\/www.dagtva.com\/?page_id=9874\" target=\"_blank\" rel=\"noopener\">RBAas<\/a>).<br \/><\/em><\/p>\n<p>First of all, before trying to exclude profits from those that can be reallocated to market jurisdictions, we must ask the question: <span style=\"color: #ff0000; background-color: #ffff00;\">do we have the precise knowledge of these profits<\/span> (<a href=\"https:\/\/www.dagtva.com\/?page_id=8412\" target=\"_blank\" rel=\"noopener\"><em>RBMap<\/em><\/a>)? It should also be remembered that <span style=\"color: #ff0000; background-color: #ffff00;\">these profits, from the moment they are constituted under local tax laws, are the property of the jurisdiction which taxes the local company which produced them<\/span>. This is confirmed from the moment when these sells are registered and put in recovery inside the tax authorities, without even having been levied.<\/p>\n<p><span style=\"color: #ff0000; background-color: #ffff00;\"><strong>We cannot therefore ask a company to share, on benefit an another jurisdiction, residual profits on different criterias when it does not own it. It is a matter between States to calculate the mass of profits to be reallocated not the compagny<\/strong><\/span>.<\/p>\n<p><span style=\"background-color: #ffff00;\"><strong><span style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\">The priority for the moment is to focus on knowing the amount of these profits and where there are made<\/span><\/span><\/strong><\/span>, this is what <a href=\"https:\/\/www.dagtva.com\/?page_id=7563\" target=\"_blank\" rel=\"noopener noreferrer\">the DAGTVA calculation of transfer prices does<\/a> and it will then be possible, <span style=\"background-color: #ffff00;\"><strong><span style=\"color: #ff0000;\">in a second phase of the negotiation<\/span><\/strong><\/span>, if it is necessary, that the two States relocate a part and, probably only the differential of these benefits, from one to the other, to balance, and if this is justified in view of the economy locally generated in these two States.<\/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 84 Ap \u2013 benefits excluded from the mass of profits to be &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=9889\">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-9889","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9889","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=9889"}],"version-history":[{"count":10,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9889\/revisions"}],"predecessor-version":[{"id":11669,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9889\/revisions\/11669"}],"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=9889"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}