دور التشريعات المالية في ظهور الشركات القابضة في العراق بعد 2003

الملخص EN

Changes in the rules of the economic system in most developing countries, have been associated with changes in political systems.

The rules that are applied in a certain period may not be appropriate for the goals of the economy and society in another period, thus hindering the overall economic and social growth.

One of these rules affected by change in Iraq after 2003 is those that were applied to investment in general, to the formation and establishment of companies, and to investing money in them, in particular.

It was necessary to establish for these new developments a package of legislations that led to a change in the economic strategy at a later time.

This research has directed to address this important topic in several aspects.

It dealt first with the nature of holding companies, their legal structures, and the forms of their economic activities in the political framework, at every stage in the country.

Then, secondly, he went to study and analyze the role of investment legislation in stimulating its emergence.

As for examining the reality of the emergence of holding companies, and knowing how they interact with the country's economic system through their role in driving economic growth as a result of the legislative development in the country, it was the main objective of this research.

This research, also reached a conclusion that the real expansion of the role of the companies came after the adoption of the free economy philosophy in investment legislation, after the issuance of the Foreign Investment Law and its amendments.

This paved the way for control over private and mixed joint-stock companies.

Which became possible for that control to be from foreign or Iraqi holding companies.