- GRA 6237
- 6 Credits
THIS COURSE HAS BEEN CANCELLED AUTUMN 2022.
A large number of business entities are parts of multinational groups of companies. Furthermore, a large number of nationally based entities are internationally oriented. The main focus for this course is to give an understanding of the basic features of the most frequently used types of organizations used internationally, the Corporate Law- Tax Law and other implications of transactions between companies in international groups of companies, International Tax planning, challenges and opportunities in connection with re-structuring of international groups of companies, legal and commercial considerations when setting up or acquiring new subsidiaries in foreign countries, etc.
A thorough understanding of the above issues is an essential basis for general management, financial management and control of international groups of companies. In order to achieve such understanding, the course is focused on the following subjects:
1. National and International Corporate Law
- An overview of the basic features of the most frequently used types of companies and other organizational structures for business activities in Norway and in EU, i.a. Public and private Limited Companies, Partnerships, European Companies (SE) and Joint Ventures.
- A thorough review of basic Company Law applicable to limited companies in Norway and EU with particular focus on decision making- and corporate management structures and on restrictions and possibilities with respect to utilizing the company capital, including trans-border transactions.
2. National and International Tax Law
- National and international Tax Law applicable to international groups of companies and to nationally based companies with an international orientation
- Tax issues related to transactions between related companies, including transfer pricing issues
- International tax planning
3. Human Resources/Employment Law
- Basic Employment Law in Norway and in EU
- Human resources and employment Law implications of re-structuring of international groups of companies, of mergers and acquisitions and of workforce cuts.
4. Public Framework for Business Activities
- Public framework for establishing in conducting business activities in Norway and in EU, including registration- and reporting requirements
When discussing the above subjects in the context of multinational company structures the importance and implications of digitalization will be highlighted and analyzed. A particular focus will continiously be directed towards the importance of sustainability issues when establishing and operating cross-border company structures.
National and international Corporate Law and Tax Law.
National and International Labour Law and Human Resources Law
National and international principles for framework conditions for business activities and related compliance systems.
Established principles, guidelines and framework for sustainability
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.