الأوجه القانونية لسيطرة الشركة القابضة على شركاتها التابعة في ضوء قانون الشركات الإماراتي الجديد رقم 2 لسنة 2015

Abstract EN

Most of legislations have responded positively to the holding company phenomenon and sought to regulate its rules and limit its objectives.

One of these legislations, is the UAE Companies Law No.(2) of (2015).

Articles No.

266-270 of this law stated the holding company rules.

They defined it and explained ways for controlling its subsidiaries.

But this law, like other legislations which dealt with this issue, does not provide complete regulation to this phenomenon.

The researcher has come up with several findings, the most important of them are: the legal independency which has been granted by the law maker to the subsidiary company is only an illusion, which does not exist in reality, the holding company and its subsidiaries are actually one project patronized by the holding company.

The lawmaker must set right this legislative shortage by drawing up comprehensive regulations for the holding company phenomenon, which stipulate that both of the holding company and its subsidiaries are one project and should not be consideredas independent legal entities separated from each other.

Finally, the researcher pointed out the responsibility of the holding companyover its subsidiaries.