{"id":9908,"date":"2021-04-24T07:44:00","date_gmt":"2021-04-24T06:44:00","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=9908"},"modified":"2024-08-21T07:58:42","modified_gmt":"2024-08-21T06:58:42","slug":"mne-benefit-rbaps","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=9908","title":{"rendered":"MNE benefit RBAps"},"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\">85<\/td>\n<td width=\"332\"><strong>A<\/strong>p \u2013<strong> p<\/strong>rinciples of<strong> s<\/strong>implification for calculating profit.<\/td>\n<td width=\"60\">Pillar 1<\/td>\n<td width=\"24\">14<\/td>\n<td width=\"24\">42<\/td>\n<td width=\"72\">RBAps<\/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>56<\/strong>. The completion of this step would not be intended to disturb the actual allocation of the remuneration derived from actual routine activities under the current transfer pricing framework. Instead, <span style=\"background-color: #ffff00;\">the purpose of the simplifying conventions would be merely to simplify the calculation of the deemed non-routine profit subject to the new taxing right<\/span><\/span> (RBAps).<\/em><\/p>\n<p>As specified in the <a href=\"https:\/\/www.dagtva.com\/?page_id=8412\" target=\"_blank\" rel=\"noopener noreferrer\"><em>RBMap<\/em><\/a> section , the fact that <span style=\"color: #ff0000; background-color: #ffff00;\"><strong>there is no new tax right with DAGTVA also contributes to the simplification of the hoped-for international tax system<\/strong><\/span>, (related pages: <a href=\"https:\/\/www.dagtva.com\/?page_id=8259\" target=\"_blank\" rel=\"noopener noreferrer\"><em>RLSrl<\/em><\/a><em> , <a href=\"https:\/\/www.dagtva.com\/?page_id=8109\" target=\"_blank\" rel=\"noopener noreferrer\">PLSsy<\/a> , <a href=\"https:\/\/www.dagtva.com\/?page_id=9781\" target=\"_blank\" rel=\"noopener noreferrer\">RBAsm , <\/a> <a href=\"https:\/\/www.dagtva.com\/?page_id=9874\" target=\"_blank\" rel=\"noopener noreferrer\">RBAas<\/a><\/em>).<\/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 85 Ap \u2013 principles of simplification for calculating profit. Pillar 1 14 &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=9908\">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-9908","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9908","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=9908"}],"version-history":[{"count":4,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9908\/revisions"}],"predecessor-version":[{"id":11671,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9908\/revisions\/11671"}],"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=9908"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}