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.
Corporate Law and Mergers & Acquisitions with main focus on joint stock companies and public joint stock companies. Taxation of mergers, acquisitions and demergers.
- 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.
This is an excerpt from the complete course description for the course. If you are an active student at BI, you can find the complete course descriptions with information on eg. learning goals, learning process, curriculum and exam at portal.bi.no. We reserve the right to make changes to this description.