{"id":9925,"date":"2021-04-24T08:29:00","date_gmt":"2021-04-24T07:29:00","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=9925"},"modified":"2024-08-21T08:00:31","modified_gmt":"2024-08-21T07:00:31","slug":"mne-benefit-rbabi","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=9925","title":{"rendered":"MNE benefit RBAbi"},"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\">87<\/td>\n<td width=\"332\"><strong>A<\/strong>p \u2013 fraction<strong> b<\/strong>enefits non-standard attribute to the market and %<strong> i<\/strong>nternational.<\/td>\n<td width=\"60\">Pillar 1<\/td>\n<td width=\"24\">15<\/td>\n<td width=\"24\">14<\/td>\n<td width=\"72\">RBAbi<\/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>58<\/strong>. Given the practical difficulties of using conventional transfer pricing rules for this step, the proposed approach assumes that a share of the deemed non-routine profit attributable to the market jurisdiction would be determined in accordance with a simplifying convention, such as non-routine profit multiplied by an internationally-agreed fixed percentage<\/span> (RBAbi \u2013 <a href=\"https:\/\/www.dagtva.com\/?page_id=9757\" target=\"_blank\" rel=\"noopener\">RBAbs<\/a>),<span style=\"color: #993300;\"> though it is possible that different percentages might be applied to different industries or business lines.<\/span><\/em><\/p>\n<p>The current traditional rules for calculating transfer pricing do not solve the problem. The <em><a href=\"https:\/\/www.dagtva.com\/?page_id=9734\" target=\"_blank\" rel=\"noopener noreferrer\">RBAbp<\/a> , <\/em><a href=\"https:\/\/www.dagtva.com\/?page_id=9757\" target=\"_blank\" rel=\"noopener noreferrer\"><em>RBAbs<\/em><\/a> pages have already partially answered this problem.<\/p>\n<p>The justice of taxation being applicable to all with the same precision, the word <em><strong><span style=\"color: #ff0000;\">\u00ab\u00a0presumed\u00a0\u00bb<\/span><\/strong><\/em> which is mentioned in the OECD document sounds bad and should not have its place in a document like this one. Likewise, wanting to multiply the non-standard profit by a fixed percentage determined at international level, <strong><span style=\"color: #800000;\"><em>\u00ab\u00a0Amount B\u00a0\u00bb<\/em><\/span><\/strong> option, when these benefits are not quantified and <span style=\"color: #ff0000;\">to join the actuality with the US at the begining of 2021 which want an international flat tax rate for MNEs at 21%, <span style=\"background-color: #ffff00;\">this directive imposes before to determine with a great accuracy the turnovers realised in each jurisdiction where the MNE trade<\/span><\/span>! It is understandable then an agreement between States on assumptions does not obtain their assent on an uncertain common solution! Consequently, this sentence also implies that one could have precisely quantified the standard and routine benefits before considering whether to find a residual benefit. This can only exist if all the benefits have been calculated and may be withdrawn. The DAGTVA transfer pricing calculation liquidates direct taxation on the transaction jurisdiction by jurisdiction, the international level is acquired by default in this case\u00a0 but it does not seem possible that this kind of fixed percentage directive can be applied with <span style=\"background-color: #ffff00; color: #ff0000;\"><strong>the <\/strong><em>\u00ab\u00a0<\/em><strong><em><span style=\"color: #800000;\">Amount B<\/span><\/em><\/strong><em>\u00a0\u00bb <\/em><strong>option (<span style=\"color: #3366ff;\"><a style=\"background-color: #ffff00; color: #3366ff;\" href=\"https:\/\/www.dagtva.com\/?page_id=9340\" target=\"_blank\" rel=\"noopener\"><em>RBMbo<\/em><\/a><\/span>) is rejected by DAGTVA to a group or an MNE which will be taxed locally and with great precision on each entity<\/strong>.<\/span><\/p>\n<p>For the taxation of a branch of activity, this remains the responsibility of each jurisdiction and cannot be subject of an international tax agreement.<\/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 87 Ap \u2013 fraction benefits non-standard attribute to the market and % &hellip; <a href=\"https:\/\/www.dagtva.com\/?page_id=9925\">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-9925","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9925","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=9925"}],"version-history":[{"count":10,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9925\/revisions"}],"predecessor-version":[{"id":11675,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/9925\/revisions\/11675"}],"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=9925"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}