الشركات القابضة في التشريع العراقي في ضوء القانون رقم (17)‎ لسنة 2019 : دراسة مقارنة

Abstract EN

We aim through this research to shed light on the legal system of the holding company, in the light of Law No (17) of 2019, by clarifying the nature of the holding company and the conditions that must be met by this company.

The research sheds light on the statement of the characteristics of the company, as well as distinguishing it from other companies that are similar to it.

In addition, the research aims to identify the relationship between the holding company and its subsidiary company, and the extent of the responsibility that falls on the holding company for the debts arising from the subsidiary company.

The holding company before the issuance of Law No (17) of 2019 did not regulate its provisions in the Iraqi Companies Law No (22) of 1997.

The issuance of this law regulating this type of company, which was needed, in order for this company to contribute to achieving the goal that was established by and based on supporting the national economy.

This legal regulation is of a special character and is of great importance at the global level because it is one of the methods aimed at economic concentration, through the establishment of large entities that control large-scale commercial sectors in the market.