the holding companies in the iranian legal system

holding company is a special form of major business in which the parent company, owning all or part of the shares of some subsidiary at its disposal, and because the right to vote, to be able to exercise control and strategic management subsidiary. in iran, because of the lack of comprehensive rules and regulations about financial groups, including the holding of these companies still have not achieved the actual position. among our trade laws, the securities market act, which is referred to these companies. given the importance of the issue, in this study, after describing the legal definition in the holding company, has been explained requirements and legal environment for the activities of holding companies and holding companies permission from the securities and exchange brokers association in the country. the study was descriptive and documentary methods used in gathering resources and documentation is taken. by studying this article will be clear that the lack of legal status has led to the holding of the holding company do not have a clear identity.