Holding Company in the Iraqi Company Act

(as Amended 2019)

  • Mohammed Omer Ali AL-JAF Department of Law - University of Garmian Kurdistan-Iraq / Ph.D. student at Ahmad Ibrahim Kulliyyah of Laws - International Islamic University Malaysia
الكلمات المفتاحية: Holding Company, Iraqi Company

الملخص

This paper analyzes the conception of the holding company and ways to hold follower companies. Accordingly, the methodology of the conducting this article depends on the library sources to explain company law in Iraq, in particular the Company Act no. 21 of 1997 and its amendment no. 17 of 2019, which add a new type of company that is of great concern for researchers. The results of this paper shed light on types of companies governed by the Company Act, as divided by jurists. The results inform suggestions for improved monitoring by public authorities of companies’ activities in order to attain the targets of the company legal system in Iraq.

المراجع

1. Eutawi, F. (2005). Alsharikat Altijariat fi Alqawanin Alwadeiat Walsharieat Al-Iislamia. Beirut, Lebanon: Manshurat Alhalbii Al-Huquqia.
2. Kumani, L. J. (2006, July 31). alsharikat altijaria. dirasatan qanuniatan mqarnt. Retrieved from https://ao-academy.org: https://ao-academy.org/arabic/2006/07/496.html
3. Sami, F. M. (2010). Alsharikat Altijariat Al'Ahkam Aleamat Walkhasa. Muscat, Oman: Dar Althaqafa.
4. Yamulki, A. (2010). Alqanun Altijariu Alsharikat Dirasatan Mqarntan. Muscat, Oman: Dar Althaqafa.
5. Zanki, F. (2011). Sharike Musaheme fi Al-Qanun Al-Waz'i Wafiqh Al-Islami ta'sis eijra'at neshat (2 ed.). Muscat, Oman: Darul Nafa's Lilneshir Watawzie'.
6. Iraqi Civil Act no. 40 of 1951.
7. Iraqi Company Act no. 21 of 1997.
8. Iraqi Aliens Residents Act no. 76 of 2017
9. Act no. 17 of 2019 to Amend the Iraqi Company Act no. 21 of 1997.
منشور
2021-03-06
كيفية الاقتباس
Mohammed Omer Ali AL-JAF. (2021). Holding Company in the Iraqi Company Act: (as Amended 2019) . المجلة الدولية للعلوم الإنسانية والاجتماعية, (19), 351-359. https://doi.org/10.33193/IJoHSS.19.2021.211
القسم
المقالات