Aufsätze Ökonomik

Aufsätze Pädagogik

Aufsätze Sozialethik


Prof. Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.

Abhandlungen über Johann Heinrich Jung-Stilling

Nachtodliche Belehrungen zur Ökonomik

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Controlling company, parent company

In the language of the ECB, an entity which, by virtue of capital links or other relationships, exercises a controlling influence over other entities (a controlling company has enough voting stock to influence the board of directors and control the management and operations of the subsidiary companies [Tochter- oder Untergesellschaften]. Occasionally, a parent company will create subsidiaries for tax and liability purposes: creating separate entities with legal and financial shields to protect it from recourse or liability). – See financial conglomerate, profit shifting, holding company, control, group, octopus, reciprocal, cross-subsidization, links, close, group of companies, horizontal, insurance holding company.

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
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