Definition
Holding company (Ro.: holding financiar, Fr.: société de portefeuille, n.f., Gr.: μητρική εταιρία, Cz.: holdingová společnost) (See also: conglomerate, double taxation, parent company) = a company which owns enough shares of other companies, in order to manage and control them, without actually having operations of its own, and without supplying any goods or services.
Useful links
Legislation
https://www.law.cornell.edu/uscode/text/12/1467a - Regulation of holding companies, U.S. Code, USA [English]
http://www.legislation.gov.uk/ukpga/2006/46/section/1159 - Companies Act 2006, UK [English]
Organisations and associations
http://www.naic.org/store/free/MDL-440.pdf - Insurance Holding Company System Regulatory Act, National Association of Insurance Commissioners (USA)
https://www.fdic.gov/regulations/laws/rules/6000-2100.html#fdic6000ceb101 – Amendments to the Bank Holding Company Act of 1956, Federal Deposit Insurance Corporation (USA)
Online Publications
http://smallbusiness.chron.com/difference-between-parent-company-holding-company-17310.html - Aldridge, Christine, What is the difference between a holding company and a parental company?, smallbusiness.com
http://www.mondaq.com/canada/x/134060/Directors+Officers+Executives+Shareholders/Understanding+Holding+Companies – Rudderham, June, 2011, Canada: Understanding Holding Companies, mondaq.com
http://www.out-law.com/en/topics/tax/international-tax-/tax-issues-for-uk-holding-companies/ - 2014, Tax issues for UK holding companies, out-law.com
Publications
Daems, Herman P., 2012, The holding company and corporate control, Leiden, Springer Science & Business Media
Eicke, Rolf, Tax Planning with Holding Companies - Repatriation of US Profits from Europe: Concepts, Strategies, Structures, Alphen aan den Rijn, Kluwer Law International