آليات سيطرة الشركة القابضة على الشركات التابعة لها : دراسة مقارنة بين القانونين العراقي و المصري

Abstract EN

The holding company is a newly established type of capital company, and it is a company that owns the majority of the capital in other companies called subsidiaries or nascent companies, with the aim of controlling them and directing their activities according to their interest.

The holding company is legally independent from its subsidiary companies and the latter enjoys the legal personality, despite this the holding company remains financially and administratively in control of its nascent companies, enabling it to control the decision-making power centers, which enables it to control these companies as a result of voting rights in the public body that is arranged by its ownership For more than 51% of the subsidiaries' capital.