Group deferred tax,IAS 12Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Group deferred tax,IAS 12This topic has 1 reply, 2 voices, and was last updated 7 years ago by P2-D2.Viewing 2 posts - 1 through 2 (of 2 total) AuthorPosts October 26, 2016 at 8:22 am #346082 MakarachheParticipantTopics: 2Replies: 0☆hi Sir/madam -For intra-group trading(subsidiary sells goods to parent) with unrealized profit.What deferred tax rate should apply if parent and subsidiary reside in different tax rate,example 20% and 30% respectively. October 26, 2016 at 8:50 pm #346188 P2-D2KeymasterTopics: 4Replies: 6898☆☆☆☆☆Hi,The rate that is applied is that of the selling company as they would be suffering the tax on the sale.ThanksAuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In