The Legal Status of a Foreign Company Branch
Keywords:
Legal status, Foreign company branch, Legal personalityAbstract
This study examines the legal status of foreign company branches in Iraq, concluding that they are not independent legal entities but extensions of their parent companies, which bear full responsibility for their obligations and activities. The study also compares Iraqi, Egyptian, and French laws and recommends clarifying the legal status of foreign branches, strengthening oversight, and enhancing parent company accountability to better protect third parties.
Downloads
References
Abd Al-Aal, M , (2018) , The Legal Responsibility of Multinational Corporations (Doctoral Dissertation, Faculty of Law, Cairo University).
Ali, H , (2021) ,Civil Liability of Subsidiary Companies, Journal of Law and Economics, Issue 45.
Al-Qalyubi, S , (2011) ,Commercial Companies, Dar Al-Nahda Al-Arabia.
Bibras, M , A , M , A , (2023) ,Tax Havens Between Attracting Foreign Direct Investment and the Aggravation of International Tax Evasion, Journal of Jurisprudential and Legal Research, Faculty of Sharia and Law, Al-Azhar University, Issue 43, October.
Code de commerce, www , legifrance ,gouv ,fr/codes/text
Cour de cassation, civile, Chambre civile 1, 13 avril 2023, 18-20 ,916, Inédit
Cour de cassation, civile, Chambre commerciale, 27 avril 2011, 09-13 ,524, Publié au bulletin
Cour de cassation, civile, Chambre commerciale, 9 novembre 2022, 20-22 ,063, Publié au bulletin
Dubai Court of Cassation, Labour Appeal No , (18) of 2024.
Egyptian Companies Law No , (159) of 1981.
Gutmann, D , Droit fiscal des affaires (11e éd ,) , Éditions Lamy, 2020, ,
Guyon, Yves , Droit des affaires , 15e éd , Paris: Economica, 2016.
Hamad, S. A. , & Jaafar, J , Y , (2022) ,Place of Business and the Mandatory Nature of Tax Liability ,Journal of the College of Law for Legal and Political Sciences, Special Issue of the Seventh Conference on Legal Issues, Vol , 11, p , 440.
Judgment of the Egyptian Supreme Administrative Court in Appeal No, (1368) of Judicial Year 33, Third Circuit, Session of 5 June 1990.
Iraqi Companies Law No , (21) of 1997, as amended.
Regulation No , (2) of 2017 on Branches of Foreign Companies, issued by the Iraqi Council of Ministers.
Salim, R, A , (2013) ,Reference on Companies and Banks, (Vol , 2, 2nd ed ,), Dar Abu Al-Majd Printing House, Cairo.
Saliba, A , A , The Emergence and Purpose of Legal Personality , Article published on the website of the Supreme Judicial Council.
Saeed, H , G , (2019) ,The Legal Status of the Liquidator of Commercial Companies under Iraqi Law, Journal of Legal and Economic Studies, University Center of Si El Haoues–Barika, Issue 4.
Zaki, A , (2020) ,International Commercial Law, Dar Al-Nahda Al-Arabia.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Journal of Legal Studies and Researches
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
