النظام القانونی للشرکة القابضة فی القانون العراقی دراسة تحلیلیة مقارنة
القسم: RESEARCH
الملخص
تعد الشرکات القابضة نمطاً متقدماً من الکیانات الاقتصادیة التی تمارس دوراً فاعلاً فی النشاط التجاری على المستویین الوطنی والخارجی، لذلک باتت محل اهتمام المشرعین فی مختلف دول العالم، لکن التنظیم القانونی للشرکة القابضة حدیث العهد بالنسبة للقانون العراقی، لذلک یتناول هذا البحث الاحکام القانونیة لهذا النمط المهم من الشرکات التی باتت تؤثر بشکل فعال فی مجمل مفاصل القطاعات التجاریة والاقتصادیة. وقد تناول البحث بیان ماهیة هذه الشرکات، ومعاییر سیطرتها على الشرکات التابعة، والشکل القانونی الذی تتخذه، واغراضها، واثار نشاطها والمخاطر المصاحبة لها. کما تطرق الى نطاق مسؤولیة هذه الشرکات عن دیون شرکاتها التابعة اخذاً فی الاعتبار خصوصیة العلاقة التی تربط بینها. کما یبین هذا البحث اوجه القصور فی التنظیم القانونی لهذه الشرکة فی القانون العراقی مقارنةً بالتشریعات التی سبقت القانون العراقی فی تنظیم هذه الشرکة، کما یقترح البحث النصوص الکفیلة بمساعدة المشرع لمعالجة اوجه القصور المذکورة.
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