Bell Rock glossary
Holding Company
A Cayman company established to hold shares or assets in subsidiaries or investments rather than to trade directly.
A holding company is an entity whose principal function is to hold equity interests in, or assets of, other companies or investments, rather than to carry on an operating business itself. Cayman exempted companies are frequently used as holding companies at the top or intermediate tiers of international group and investment structures, valued for tax neutrality, legal certainty and administrative flexibility. Holding companies may fall within the economic substance regime depending on their activities.
Related guidance
Registered Office · Special Purpose Vehicle
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