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Corporate groupings represent an innovative phenomenon in economic organization and constitute a form of economic concentration, arguably the most prevalent. These groupings consist of a collection of legally independent companies that are economically interconnected. A corporate grouping does not possess a separate legal entity nor does it enjoy legal personality. Instead, it operates based on the concept of control, where the parent company, which heads the grouping, exerts control over other companies, known as subsidiaries, utilizing various means derived from commercial law.

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a. Books:

Hussam al-Din Abdul Ghani al-Saghir, Legal System of Corporate Mergers, 1st ed., Dar al-Thaqafa, Cairo, 1987.

a. Theses and Dissertations: A. In Arabic:

Muhammad Ahmed Mufleh al-Qurashi, Subsidiarity of Subsidiary Companies in the Jordanian Company Law, Master's Thesis, Al al-Bayt University, Jordan, 2008.

Hisham Omani, Legal Regulations of Corporate Consolidation in Algerian Legislation, Master's Thesis in Private Law, University of Colonel Akli Mohand Oulhadj, 2019, 2020.

Iman Ratiba Shwitar, Economic Interest Associations in Algerian and French Laws, Master's Thesis in Law, University of Constantine, 2005.

Tsaadit Akbir, Legal System of Consolidation according to the Provisions of Commercial Law Articles 796 to 799 of Legislative Decree 08/93, Master's Thesis in Business Law, University of Algiers, 2012.

B. In Foreign Languages:

M. Abdoulaye Sakho, Corporate Groups and the Law, Doctoral Thesis, Cheikh Anta Diop University, Dakar, 1993.

a. Scientific Articles: A. In Arabic:

Sami bin Hamla, The Legal Concept of Economic Concentration in Competition Law, Journal of Humanities Sciences, University of Constantine, No. 36, December 2011.

Ahmed Abdul Aziz Zakaria Jassim and Firas Abdul Jalil Al-Tahan, Multinational Corporations and Their Impact on Developing Countries, Journal of Management and Economics, No. 85, 2010.

Harun Arouan, Conceptual Framework of Corporate Assemblies, Voice of Law Journal, Faculty of Law, No. 4, October 2015.

Kamel Abdul Hussein, Merger and Conversion of Companies: A Study in Iraqi Legislation, Journal of Rafidain Arts, No. 19, Iraq, 1989.

Ismail Mohammed Hussein, Merger in the Draft Jordanian Company Law, Mutah Journal for Research and Studies, Volume 1, Issue 01, Jordan, 1986.

Sami bin Hamla, The Concept of Merger in Commercial Companies Law, Journal of Humanities Sciences, Volume 2, Issue 28, Algeria, 2007.

B. In Foreign Languages:

A. Raouya, Taxation as an Economic Lever for the Emergence of Corporate Groups, Letter from the DGI Review, No. 39, Algiers, 2009.

Claude Champa, Methods of Company Grouping, Quarterly Commercial Law Review, Volume XXI, ed. Sirey, Paris, 1967.

Felipe Sola Canizares, Financial Companies in Comparative Law, International Comparative Law Review, Vol. 7, No. 3, 1955.

a. Legal Texts:

Decree 59-75 dated 26/09/1975, Commercial Law, Official Gazette No. 101.

Decree 31/96 dated 30/11/1996 concerning Direct Taxes and Similar Duties.

Decree 03-03 dated 19/07/2003, Concerning Competition.

Decree 11-03 dated 26/08/2003, Concerning Money and Loans.

a. Websites:

Lessons in Company Law, Company Law, Master 1, Last accessed 31/01/2022, Published on the following website: