Particularities of Holding Companies
Particularities of Holding Companies
Author(s): Bianca-Andreea CojocaruSubject(s): Commercial Law
Published by: Editura Hamangiu S.R.L.
Keywords: offshore trading companies; cross-border companies; holding; fiscal paradises;
Summary/Abstract: In terms of concept, a holding is an enterprise that holds a legal investment portfolio in different companies, which it manages and controls within a group. The holding may also be regarded as an intermediary between investors and subsidiaries and, even more, considering its role of providing an overall planning at group level and of giving it certain advantages, we may state that holding companies are a real instrument of fiscal planning promising favourable results.
Journal: Conferința Internațională de Drept, Studii Europene și Relații Internaționale
- Issue Year: VI/2018
- Issue No: VI
- Page Range: 540-545
- Page Count: 6
- Language: English