Company Law

Introduction

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 acquisition law and related tax law. A profound knowledge on corporate law and mergers and acquisition law strengthens the chartered accountants' performance of their tasks within these fields.

Course content

Corporate Law and Mergers & Acquisitions with main focus on joint stock companies and public joint stock companies. Taxation of mergers, acquisitions and demergers.

Issues

• Overview of the types of companies, partnerships and limited partnerships
• The legal sources for corporate law and mergers and acquisitions
• EU/EEA Corporate Law and the effects on Norwegian Law
• The equity and the shareholders' right to dispose of the equity
• The general assembly, 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, acquisitions distribution of dividends and group contributions.