@article{ART001681483},
author={Namhoon Kwon and Chongmin Kim and Seonghoon Jeon and Jinhwa Chung},
title={Determination of Reasonable Intra-company Transaction Terms Using Market Based Approaches},
journal={Journal of Regulation Studies},
issn={1738-7132},
year={2012},
volume={21},
number={1},
pages={89-133},
doi={}
TY - JOUR
AU - Namhoon Kwon
AU - Chongmin Kim
AU - Seonghoon Jeon
AU - Jinhwa Chung
TI - Determination of Reasonable Intra-company Transaction Terms Using Market Based Approaches
JO - Journal of Regulation Studies
PY - 2012
VL - 21
IS - 1
PB - 한국규제학회
SP - 89
EP - 133
SN - 1738-7132
AB - Intra-company transactions have two rather conflicting characteristics; Trade decisions are made by fiat in a ‘captive market’ among a group of related parties, while the terms of trade must reflect actual market situations. On the other hand, antitrust regulators and tax authorities are closely monitoring these transactions to prevent possible ‘unfair’ trading and/or tax evasions. In this paper, we explore an economic model to determine intra-company trade terms based on the arm’s length principle. Then, we evaluate several methods that can be used to apply such economic model to actual intra-company transactions.
KW - Intra-Company Transactions;Arm’s Length Principle;Trade Terms
DO -
ER -
Namhoon Kwon, Chongmin Kim, Seonghoon Jeon and Jinhwa Chung. (2012). Determination of Reasonable Intra-company Transaction Terms Using Market Based Approaches. Journal of Regulation Studies, 21(1), 89-133.
Namhoon Kwon, Chongmin Kim, Seonghoon Jeon and Jinhwa Chung. 2012, "Determination of Reasonable Intra-company Transaction Terms Using Market Based Approaches", Journal of Regulation Studies, vol.21, no.1 pp.89-133. Available from: doi:
Namhoon Kwon, Chongmin Kim, Seonghoon Jeon, Jinhwa Chung "Determination of Reasonable Intra-company Transaction Terms Using Market Based Approaches" Journal of Regulation Studies 21.1 pp.89-133 (2012) : 89.
Namhoon Kwon, Chongmin Kim, Seonghoon Jeon, Jinhwa Chung. Determination of Reasonable Intra-company Transaction Terms Using Market Based Approaches. 2012; 21(1), 89-133. Available from: doi:
Namhoon Kwon, Chongmin Kim, Seonghoon Jeon and Jinhwa Chung. "Determination of Reasonable Intra-company Transaction Terms Using Market Based Approaches" Journal of Regulation Studies 21, no.1 (2012) : 89-133.doi:
Namhoon Kwon; Chongmin Kim; Seonghoon Jeon; Jinhwa Chung. Determination of Reasonable Intra-company Transaction Terms Using Market Based Approaches. Journal of Regulation Studies, 21(1), 89-133. doi:
Namhoon Kwon; Chongmin Kim; Seonghoon Jeon; Jinhwa Chung. Determination of Reasonable Intra-company Transaction Terms Using Market Based Approaches. Journal of Regulation Studies. 2012; 21(1) 89-133. doi:
Namhoon Kwon, Chongmin Kim, Seonghoon Jeon, Jinhwa Chung. Determination of Reasonable Intra-company Transaction Terms Using Market Based Approaches. 2012; 21(1), 89-133. Available from: doi:
Namhoon Kwon, Chongmin Kim, Seonghoon Jeon and Jinhwa Chung. "Determination of Reasonable Intra-company Transaction Terms Using Market Based Approaches" Journal of Regulation Studies 21, no.1 (2012) : 89-133.doi:
