Work

The Use of Internal Markets in Corporate Groups and Legitimising the Group Interest in Intra-group Trading

Year: 2024

Type: article

Abstract: The present article analyses internal markets in corporate groups and whether the nature of and motives behind intra-group trading warrant legalisation of group interests in intra-group trading. Firstly, it is examined why both corporate groups and internal markets in groups are formed in the first place. The article then takes a closer look at the terms used for intra-group trading, including both the advantages and challenges of using arm’s length terms as a standard. The last part of the article revolves around the potential regulation of intra-group trading. This includes both an examination of the discussions on legitimising the group interest at EU level so far, and a discussion of the interests worth legalising in intra-group trading and an outline for potential regulation. Lastly, the article examines some of the challenges and regulatory focal points that legislators may encounter if they pursue such regulation.

Source: European Business Organization Law Review

DOI: 10.1007/s40804-024-00331-8

Author: Julie Bryske Møller Nielsen

Institution: Aarhus University

Language: English

Topic: Taxation and Legal Issues

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: hybrid

Estimated APC paid: $3,190