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Course Outline

Module 1: Overview of Holding Enterprises

1.1 Definition and Classifications:

  • Defining a holding company: Concept and structural composition.
  • Distinctions between a holding company and an operating company.
  • Categories of holdings: financial, industrial, and mixed.

1.2 Benefits and Drawbacks:

  • Advantages related to tax efficiency and management.
  • Mitigation of risk.
  • Challenges such as potential conflicts of interest and administrative complexity.

Module 2: Legal and Fiscal Framework

2.1 Legal Requirements for Establishment:

  • Standard legal structures (e.g., Inc., LLC, S.A., adapted to the local regulatory environment).
  • Procedures for incorporation and registration.

2.2 Tax Structure for Holding Companies:

  • Tax consolidation mechanisms.
  • Exemptions regarding dividends and capital gains.
  • Tax implications for interest income.

Module 3: Establishment and Functioning

3.1 Engaging with Subsidiaries:

  • Acquiring shares or stakes.
  • Establishing new subsidiaries.
  • Shareholders' agreements and control arrangements.

3.2 Management Approaches:

  • Leveraging synergies among subsidiaries.
  • Treasury optimization and cash flow management.
  • Business reorganization and restructuring.
  • Governance policies and internal controls.

Module 4: Real-World Scenarios and Illustrations

4.1 Examination of Successful Holdings:

  • Case studies of companies utilizing holding structures (e.g., Google/Alphabet, Inditex).
  • Key takeaways and lessons learned.

4.2 Hands-On Exercise:

  • Simulated incorporation of a holding company.
  • Decision-making processes in subsidiary management.

Requirements

Prerequisites

  • Foundational understanding of finance and business administration.
  • Access to a computer or tablet with a reliable internet connection.
  • No prior experience with holding structures is necessary.

Target Audience

  • Business owners and entrepreneurs seeking to optimize their corporate and fiscal frameworks.
  • Directors and managers in finance, accounting, and administrative roles.
  • Corporate attorneys and tax consultants.
  • Professionals involved in strategic planning and business management.
 8 Hours

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