CERTYNEX IFRS ACADEMY

The Calvidra group charges its subsidiaries brand royalties, management fees and IT services, all based on the same transfer pricing study. The authority usually examines these flows together, in the light of that study. Which unit of account should be used?

The three flows together, examined in the light of the same transfer pricing study.

Each invoice separately, to isolate the amounts that might be challenged.

All the group's tax treatments together, whatever their nature.

No unit of account: transfer prices are not tax treatments.