Intercompany agreements within a Corporate Group

Abstract

The intercompany agreementswithin a Corporate Groupvary according to the variety of objectives that the Corporate Groupseeks to achieve within the framework of a unified economic strategy drawn up by the Parent Company that has control over its subsidiaries. In order for the Parent Company not to be abusive in using the intercompany agreementsin a way that serves its own interests and excludes those of the subsidiaries, or to use them to prejudice the freedom to compete in a specific market, it has been subjected to legal oversight, through the supervision of the Companies Law and the Competition Law. Therefore, this study aims to address the most important types of intercompany agreements in the Corporate Group, and to what extent the legislator has been able to control its legal framework.