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 - Regulation of holding companies, U.S. Code, USA [English] - Companies Act 2006, UK [English]

Organisations and associations - Insurance Holding Company System Regulatory Act, National Association of Insurance Commissioners (USA) – Amendments to the Bank Holding Company Act of 1956, Federal Deposit Insurance Corporation (USA)

Online Publications - Aldridge, Christine, What is the difference between a holding company and a parental company?, – Rudderham, June, 2011, Canada: Understanding Holding Companies, - 2014, Tax issues for UK holding companies,


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


By Mădălina Moldovan