A holding company isn't just a container for shareholdings. It's a center for managing capital, corporate decisions, and asset flows. In an international context characterized by investment mobility, tax transparency, and a growing focus on economic substance, its function cannot be reduced to mere tax efficiency.

Tax & Wealth Perspectives is a LEGEX analytical platform dedicated to the legal interpretation of economic trends. The newsletter explores international taxation, wealth governance, cross-border investments, global capital flows and geopolitical scenarios through an integrated approach. In a context shaped by economic fragmentation, increasing State intervention and greater mobility of wealth, law becomes an essential instrument for understanding and ordering global complexit