Course description

Multinational Corporations - Law, Tax and Company Structures

Introduction

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

Course content

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

Learning outcome knowledge

The students will acquire an understanding of:

  • The main features and concepts of the alternative types of companies and other available structures for business activities available in Norway and in EU
  • The key elements of Corporate Law in Norway and in EU related to corporate management and control of companies and to the utilization of the companies’ capital
  • National and International Tax Law applicable to international groups of companies and national companies with an international orientation
  • Basic Human resources/Employment Law in Norway and in EU
  • A thorough understanding of Norwegian and EU Law on Employment Law consequences of re-organization of international groups of companies, of mergers & acquisitions and of work force cuts.

Exam organisation

  • Written exam: 100%