Lukach I. Legal status of holding companies under Ukrainian law.

The thesis represents an independent complete study providing a complex analysis of the legal status of holding companies. The study defines the notion and principal attributes of holding companies. In dissertation the role of holding companies in the economic field as well as formation of history of holding companies in Ukraine are explored. The study contains a systematized investigation of holdings companies, a concept and maintenance of holding legal relations are specified. As a result of analysis of current legislation and scientific literature it is established that control is the criterion of differentiation of holdings companies from other legal forms. The order of creation of holdings groups as condition of origin of control is system explored. Problems and limitations of corporate control of holding companies in the field of conduct of the consolidated accounting, responsibility of holding company and observance of legislation of defense of economic competition are determined. Substantive theoretical and practical provisions are developed and formulated in relation to governance of holding group and models of governance of holding group are specified. Legal position and features of management state holding companies are separately considered. Special attention is devoted to the development of specific practical recommendations for the improvement of the Ukrainian legislation and its implementation practices.