Proposal for a Global Taxation System
– DAGTVA truth table –
DAGTVA® – Scope of the taxation system
| No. | Problems exposed, requests, constraints and subjects | Origin | Pg | Li | Ref. |
| 12 | Digital / non-digital business models. | Pillar 1 | 5 | 30 | CAMnu |
Quote : The approach covers highly digital business models but goes wider (CAMnu). – broadly focusing on consumer-facing businesses with further work to be carried out on scope and carve-outs.
The Secretariat’s proposal is designed to address the tax challenges of the digitalisation of the economy and to grant new taxing rights to the countries where users of highly digitalised business models are located (CAMnu).
As it is said on the previous page: CACag, it is obvious that being satisfied with resolving the digital taxation of international transactions within MNEs cannot lead to the acceptance that a solution splits the economy in general.
By consequences, there needs to be a single system that applies to all types of transactions and in all tax environments currently in place and wherever there it will no room for fraudulent maneuver, whether on domestic or cross-border transactions.
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