{"id":9916,"date":"2021-04-24T08:06:00","date_gmt":"2021-04-24T07:06:00","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=9916"},"modified":"2024-08-21T07:59:35","modified_gmt":"2024-08-21T06:59:35","slug":"mne-benefit-rbafb","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=9916","title":{"rendered":"MNE benefit RBAfb"},"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\">86<\/td>\n<td width=\"332\"><strong>A<\/strong>p \u2013<strong> f<\/strong>raction of<strong> b<\/strong>enefits attributed to the jurisdiction of the market.<\/td>\n<td width=\"60\">Pillar 1<\/td>\n<td width=\"24\">15<\/td>\n<td width=\"24\">6<\/td>\n<td width=\"72\">RBAfb<\/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>57<\/strong>.\u00a0 Once profits in excess of the stipulated level of profitability are deemed to be the group\u2019s non-routine profits, it is then necessary to determine the split of those deemed non-routine profits between <span style=\"background-color: #ffff00;\">the portion that is attributable to the market jurisdiction and the portion that is attributable to other factors such as trade intangibles<\/span><\/span> (RBAfb)<span style=\"color: #993300;\">, capital and risk, etc<\/span>.<\/em><\/p>\n<p>As is specified in another form and in many sections including (<em><a href=\"https:\/\/www.dagtva.com\/?page_id=9889\" target=\"_blank\" rel=\"noopener\">RBAbe<\/a><\/em>), first of all, before trying to determine the benefits that can be reallocated to market jurisdictions, we must ask the question: do we know precise of these benefits (<a href=\"https:\/\/www.dagtva.com\/?page_id=8412\" target=\"_blank\" rel=\"noopener\"><em>RBMap<\/em><\/a>)? It should also be remembered that these profits, from the moment they are constituted with regard to the local tax laws, they are the property of the jurisdiction which taxes the company which have the production and this is confirmed from the moment when these benefits are put in recovery by the tax authorities without even having been levied.<\/p>\n<p><span style=\"color: #ff0000; background-color: #ffff00;\"><strong>The priority for the moment is to focus on knowing the amount of these profits and where there are made<\/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>in a second phase of the negotiation<\/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 86 Ap \u2013 fraction of benefits attributed to the jurisdiction of the &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=9916\">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-9916","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9916","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=9916"}],"version-history":[{"count":5,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9916\/revisions"}],"predecessor-version":[{"id":11673,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9916\/revisions\/11673"}],"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=9916"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}