The content of this course reflects the fact that chartered accountants are faced with a wide range of challenging tasks related to corporate law and tax law issues. As a consequence a thorough secondary education is given in corporate law, mergers and acuisition law and related tax law. A profound knowledge on corporate law and margers and acuisition law strengthens the chartered accountants' performance of their tasks within these fields.
Corporate Law and Mergers & Aquisitions with main focus on joint stock companies and public joint stock companies. Taxation of mergers, aquisitions and demergers.
- Overview of the types of companies, partnerships and limited partnerships
- The legal sources for corporate law and megrers and aquisitions
- EU/EEA Corporate Law and the effects on Norwegian Law
- The equity and the shareholders' right to dispose of the equity
- The general asembly, the board of directors and the general manager and the distribution of authority between these 3 corporate bodies
- Equity transactions (share issues and reduction of the share capital, mergers and demergers)
- Transactions of shares
- Distribution of dividend and credits, etc. to shareholders
- Dissolution and liquidation
- Tax issues related to mergers, demergers and restructuring, aquisitions distribution of dividends and group contributions ,
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