النظام القانوني للشركة القابضة : دراسة مقارنة

Abstract EN

The study searched the holding company as a legal phenomenon of economic concentration by grouping companies so that it is in fact a legal framework to focus on the basis of control in management and participation in the capital, where the parent company owns a percentage of the capital of the company or the fledgling companies in order to achieve control over this company or companies despite The legal independence of each company from the parent company, and the administrative and financial control of the holding company over its subsidiaries is the legal basis for the holding company’s responsibility for the debts of the subsidiary company.

The importance of the £tudy comes from the repercussions of economic development and the movement of foreign investment, as many countries have sought to enact legislation for the purpose of legal regulation of the holding company, especially since it has become the ideal framework through which huge capitals are invested, and the study aimed to address the legal aspects of the holding company in law Sudanese law and comparative systems, and the problem of the study was to address the problems surrounding the holding company’s control over its subsidiaries, The research was based on the comparative analytical descriptive approach with the comparative systems.

The study reached conclusions and recommendations, and one of the mosl important results is that the holding company does not differ from any other commercial company in terms of its composition and organization, except that the general assembly and the board of directors have additional competencies than the rest of the other commercial companies, such as the power to approve lending to subsidiaries and guarantee them towards others, in in terms of its composition and organization, except that the general assembly and the board of directors have additional competencies than the rest of the other commercial companies, such as the power to approve lending to subsidiaries and guarantee them towards others, in addition to distinguishing them for the purpose of Control, and one of the most important recommendations of the study is the development of a comprehensive and tight legal organization for the holding company.