On the contrary, the arm's length principle requires the whole residual profit resulting from transactions between associated group companies to be attributed to a group company operating as the central entrepreneur in light of its unique contribution to that group as demonstrated by the functions performed, risks assumed and asset used by it [101].
Si ces conditions et prix sont conformes au principe de pleine concurrence, le bénéfice tiré de synergies et d'économies d'échelle et la manière dont il est réparti entre les entités du groupe découleront automatiquement de ces conditions et prix.