مدى شمولية تعديل قانون الشركات العراقي في العام 2019 لضوابط الشركة القابضة

Abstract

The holding company enjoys great importance due to the regulatory and economic effects resulting from its establishment due to the size of its capital and its multi-activity through which it can control many sectors, and the Iraqi Companies Law amended in 2004 did not stipulate the possibility of establishing the holding company, but it remedied this deficiency And it was explicitly stipulated in the last amendment to the Companies Law in the year 2019, but this amendment was not comprehensive of all procedural and objective controls of the holding company, and it also did not address some matters properly in a way that serves the interest of the Iraqi economy and the corporate sector. The form of the joint-stock company and the limited liability company despite the risks that result from the establishment of the holding company as a limited liability company made up of one person as well as not restricting the activities of the holding company as no restriction was placed that prevents the holding company from owning shares and controlling a specific activity and thus the possibility of monopoly and control of the Iraqi economy, which is What should the legislator pay attention to.