Scope of Determining the Holding Company’s Control over its Subsidiaries (A Comparative Study)

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HASAN ALWAN LAFTA

Abstract

This research, which includes the scope of determining the control of the holding company over its subsidiaries, in which we tried to shed light on the principle of the control of the holding company over the subsidiaries, that control obtained either by the absolute majority or by owning a large percentage of the capital of the subsidiaries. Without that control, we would have been faced with another type and purpose of companies, and through that, it gives them administrative and financial control, as the control criterion must be fixed, not temporary or limited to a specific time, and the control element is achieved by the company joining with other companies in many ways, such as acquisition or merger, which depends primarily on achieving the common goal and interest

Article Details

How to Cite
ALWAN LAFTA ح. . (2025). Scope of Determining the Holding Company’s Control over its Subsidiaries (A Comparative Study). MIsan Journal of Comparative Legal Studies, 1(12), 539–598. Retrieved from https://uomisan.edu.iq/law/mjcls/index.php/mjcls/article/view/372
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