Compañía Holding: relevancia legal, económica y tributaria

Abstract:

Holding Company, is a special type of company which object is solely the management and administration of other companies, this using only stock ties. This means, the Holding Company won’t engross these other companies but it will manage them by having at least fifty per cent of their stock holdings. The Holding Company, by being one, will have an important taxing benefit, this is the payment exemption of Income Tax over the utilities the company will get in name of it stock in the companies it holds. The Holding Company, will use the power it has in the companies it has acquired stock in, to control a part of the market, this without monopolist goals, and in the same way, it will assure for all the companies that are somehow linked by the Holding Company, the most of benefit, it is necessary to mention, that each of the companies that are linked, keep their Independence as their own and have to even keep their own track records and financial balances, but in some other administrative procedures, the Holding Company could do them for all, thus saving time and avoiding duplicate paperwork.

Año de publicación:

2013

Keywords:

• Derecho tributario
• Derecho societario
• Compañías

Fuente:

rraae