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https://www.um.edu.mt/library/oar/handle/123456789/17429
Title: | An analysis into the definition of a group of companies under Maltese law |
Authors: | Borg, Alejandro |
Keywords: | Corporation law -- Malta Financial services industry -- Law and legislation -- Malta Holding companies -- Law and legislation -- Malta Taxation -- Law and legislation -- Malta |
Issue Date: | 2016 |
Abstract: | This Research Project seeks to analyse the definition of a group of companies and the terms related thereto, particularly parent, holding and subsidiary, being the main entities which ultimately form part of the group. There seems to be a common tendency in the commercial world whereby a company holding shares in another is described as a parent company, irrespective of the number of shares held. However, on analysing such terms it is evident that the law suggests otherwise and that there are other manners by which a group of companies may be formed, although these are often overlooked. The first chapter of this Research Project analyses all the relevant terms as defined in the Companies Act, which is certainly the first body of laws that should be consulted in this regard. A detailed analysis is also carried out on several terms and concepts which play an important role in determining the relationship between two or more companies. In the following chapter an analysis is made on the same terms in other relevant areas of the law namely financial services and taxation. The third chapter complements the first two chapters by identifying and examining other terms which may be comparable to the terms already set out in the previous chapters. This Research Project thus serves as a tool for several practitioners in this area by incorporating the several terms relating to a group of companies into one brief document. The Project ultimately points out some issues with the definitions that require clarification and perhaps intervention by the legislators. |
Description: | LL.B. |
URI: | https://www.um.edu.mt/library/oar//handle/123456789/17429 |
Appears in Collections: | Dissertations - FacLaw - 2016 Dissertations - FacLawCom - 2016 |
Files in This Item:
File | Description | Size | Format | |
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16LLB025.pdf Restricted Access | 1.02 MB | Adobe PDF | View/Open Request a copy |
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