The Nature of the legal relationship of holding companies and the civil liability towards others: An analytical study of the Iraqi Company Act – An analytical Study

Section: RESEARCH
Issue
Vol. 25 No. 81 (2022): Volume 25 Issue 81
Published
Aug 4, 2025
Pages
1-47

Abstract

Abstract This research looks at the type of relationships of holding companies and their effects on the companys civil liability. The focus will be on the liability resulting from the violation or damage to the rights of others referring to the relationships that arise from the practices of the holding company of its business, or the relationship of the holding company with subsidiaries and administrative managers. This research is important since it addresses the issue within the amended Company Act of 2019. For the methodology of this research, an analytical approach will be adopted to analyse the position of Iraqi law along with a comparative method. The paper comprises four sections in addition to the introduction and conclusions in which the most important results and recommendations are summarized

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Author

Sherzad Sulaiman

College of Islamic Sciences - Salahaddin University - Erbil

ORCID

Identifiers

https://doi.org/10.33899/alaw.2021.131142.1176
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