The present study is devoted to the analysis of the cash pooling contract, especially within the Portuguese legal system. Its examination is justified by the increasing use of these systems, which primarily aim to optimize consolidated treasure management within groups of companies, thereby avoiding the need for external financing modalities. This research aims primarily to demonstrate the main reasons for the implementation of these agreements and the limitations that our legal system may impose on them. Thus, we intend, in the first phase, to provide a framework for the topic of group companies within the Portuguese legal system, as well as the existing financing modalities. In the second phase, we intend to present the concept of cash pooling and its variants, as well as the advantages and risks inherent in its use. Additionally, we aim to briefly inquire about the legal qualification of this type of contract. Finally, we aim to analyze the various legal and corporate problems that may arise with the implementation and use of this type of centralized treasury management system - cash pooling.
Date of Award | 17 Sept 2024 |
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Original language | Portuguese |
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Awarding Institution | - Universidade Católica Portuguesa
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Supervisor | José Engrácia Antunes (Supervisor) |
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- Cash pooling
- Groups of companies
- Centralized treasure management
- Unified direction of societies
O cash pooling: desafios jurídico-societários
Fernandes, J. P. D. (Student). 17 Sept 2024
Student thesis: Master's Thesis