The aim of this article is to present the holding institution as an economic and taxation solution. This article … describes the holding company, indicates its advantages and disadvantages, and compares it to similar solutions. The main goal … of holding companies is to change tax policies. As a result of these institutions, companies can change their tax status …

This work investigates and compares the total risk attributable to holding and operating companies, using data from the … holding companies. The principal bases of stratification are issue size, bond maturity, and creditworthiness proxied by the … reject the null hypothesis that the operating companies have the same business risk as holding companies. When bond rating …

Holding companies legally separate the assets and owners of a company creating a layer of liability protection …. Theoretically, this feature lowers the risk attributable to holding companies, enabling them to offer lower-cost debts compared to …. Testing this hypothesis requires a separate classification of holding and stand-alone companies' outstanding debts to compare …

This work investigates and compares the total risk attributable to holding and operating companies, using data from the … holding companies. The principal bases of stratification are issue size, bond maturity, and creditworthiness proxied by the … reject the null hypothesis that the operating companies have the same business risk as holding companies. When bond rating …

The aim of this article is to present the holding institution as an economic and taxation solution. This article … describes the holding company, indicates its advantages and disadvantages, and compares it to similar solutions. The main goal … of holding companies is to change tax policies. As a result of these institutions, companies can change their tax status …