173. Competent authorities should identify the materiality of the transfer pricing in the context …

Competent authorities should identify the materiality of the transfer pricing in the context of trading book items by focusing on the transfer pricing arrangements that meet the following conditions:

• a. they involve at least one entity of the group that is established outside of the Union and for which the highest level of consolidation is outside the Union;
• b. they are based on a transaction profit method (TPM) – or any similar practice that would be economically equivalent – in accordance with which the profits and losses relating to positions owned by several entities are re-distributed across those entities on the basis of the marginal contribution ‘m’ of each entity towards key -metrics set out in the pricing arrangement.

1. Επισκόπηση

1.1 Παραπομπές

1.2 Εντοπισμένες απαιτήσεις

1.3 Σχετικά πρότυπα

2. Εντοπισμένες απαιτήσεις

3. Σχετικά πρότυπα

• EBA - Published by the European Banking Authority at https://www.eba.europa.eu/