The holding company is not a new form of company. Rather, it is the same companies mentioned in the law, most of the countries allow the joint-stock company and the limited company to become a holding company, and that through its control over one or more companies that are affiliated with it. Due to its importance, most countries have organized their rulings carefully This is what the Iraqi legislator tried to do, through Companies Law No. 21 of 1997 amending the provisions of the holding

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... ny for the first time in Iraq, through this research, we try to analyze the Law of the Last Amendment, Given the importance of these companies, as the legal provisions related to them must be carefully detailed Starting from the form of the holding company and the organization of the relationship between it and its subsidiaries.