Course Outline

Module 1: Introduction to Holding Companies for Government

1.1 Definition and Types of Holdings:

  • What is a holding company? Overview of the concept and structure.
  • Distinction between a holding company and an operating company.
  • Types of holdings: financial, industrial, and mixed.

1.2 Advantages and Disadvantages:

  • Tax and management benefits.
  • Risk reduction.
  • Potential for conflicts of interest and administrative complexity.

Module 2: Legal and Tax Framework

2.1 Legal Requirements for Incorporation:

  • Common legal forms (Inc., LLC, S.A., etc.), adapted to the local context.
  • Process of incorporation and registration.

2.2 Tax Regime for Holding Companies:

  • Tax consolidation practices.
  • Exemptions on dividends and capital gains.
  • Tax treatment of interest payments.

Module 3: Creation and Operation

3.1 How to Work with Subsidiaries:

  • Acquisition of shares or stakes.
  • Establishment of new subsidiaries.
  • Development and enforcement of shareholders' agreements and control agreements.

3.2 Management Strategies:

  • Synergies among subsidiaries.
  • Treasury optimization and cash flow management.
  • Business reorganization and restructuring.
  • Implementation of governance policies and internal controls.

Module 4: Practical Cases and Examples

4.1 Analysis of Successful Holding Companies:

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

4.2 Practical Exercise:

  • Simulation of a holding company incorporation process.
  • Decision-making scenarios in subsidiary management.

Requirements

Requirements

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

Audience

  • Business owners and entrepreneurs seeking to enhance their corporate and tax strategies for government and private sector operations.
  • Directors and managers in financial, accounting, and administrative roles.
  • Corporate attorneys and tax consultants.
  • Professionals engaged in strategic planning and business management for government entities and organizations.
 8 Hours

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