GRA 6237 Multinational Corporations - Law, Tax and Company Structures
GRA 6237 Multinational Corporations - Law, Tax and Company Structures
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
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.
- The students will be able to identify the relevant parameters to consider when establishing business activities and structuring international groups of companies, including tax implications, decision making and management structures, the degree of flexibility with respect to the management and utilization of the company’s or the group of companies’ capital and liquidity
- The students will be able to understand the challenges, restrictions and possibilities related to the management and control of the companies and the companies’ assets in order to establishing routines and structures contributing to sustainable value creation within the applicable public framework
- The students shall acquired the ability of independent and critical reflection when assessing alternative structures for the organization of International groups of companies
- The students shall be able to reflect on the corporate law, tax law and other aspects of re-organization of international groups of companies, of take-overs and mergers
- The students will be able to assess the Tax implications of international trade and transactions
- The students will be able to critically reflect on the relationship between the alternative models for corporate structures and the possibility of establishing optimal systems for corporate management and control and optimal flexibility for the utilization of the companies’ assets and capital
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
Lectures and case discussions.
Please note that while attendance is not compulsory in all courses, it is the student’s own responsibility to obtain any information provided in class that is not included on itslearning or text book.
All courses in the Masters programme will assume that students have fulfilled the admission requirements for the programme. In addition, courses in second, third and/or fourth semester can have specific prerequisites and will assume that students have followed normal study progression. For double degree and exchange students, please note that equivalent courses are accepted.
| Assessments |
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Exam category: Submission Form of assessment: Written submission Invigilation Weight: 100 Grouping: Individual Support materials:
Duration: 3 Hour(s) Comment: Written examination under supervision Exam code: GRA62371 Grading scale: ECTS Resit: Examination when next scheduled course |
A course of 1 ECTS credit corresponds to a workload of 26-30 hours. Therefore a course of 6 ECTS credits corresponds to a workload of at least 160 hours.