Business Law II

Course Director: Jesper Johansson

Core contents of the course

In a dynamic economy, being able to navigate the legal environment and knowing how to enter into, execute, perform and exit business transaction becomes essential. This course is intended to give the participants an orientation into the basic components of business law and to provide a legal lens and foundation to enable the identification and analysis of legal issues that will arise in the day-to-day operations of any business operation.

This course is the second of two legal courses in the bachelor program and builds on the understanding participants have developed in the first course. As in the first course, instead of legal statutes, the second course also focuses on the underlying principles, interests and problems law-makers attempt to mediate when regulating business activity, as well as risks and rewards associated with different principle-based legal solutions. Specific areas addressed in this course are company law and income tax law.

Questions approached in the course attempts at challenging students to view market regulations from a macro perspective, instead of solely from the perspective of a market participant, as well as stimulating both interest in legal frameworks and an understanding of such frameworks’ complexities.

Examples of questions that can be addressed during the course are as follows:

• How do different States allocate taxation rights between them, and what are the consequences for a tax payer looking to establish himself outside of his Home State?
• How can the choice between establishing a branch or a subsidiary in a new State affect the tax payer’s taxation, and thereby his competitiveness in the new market?
• What are tax reasons for establishing a holding company in your State of residence, as well as abroad?
• How do States both engage in tax competition, as well as combat it?
• Why do legislators allow for owners to have a limited liability to pay for their companies’ debts?
• How can a legislator mediate the possible conflicts of interest between different actors in a company, such as owners, executives and creditors?

The course aims at providing students with an understanding of principles governing legal frameworks in most (if not all) jurisdictions, as well as with a good base for further legal studies in elective- and specialisation courses provided at SSE and partner universities.

Course Administrator: hanna.morian@hhs.se

Upon completing the course, students should have achieved the following learning objectives, all associated with the specific legal areas mentioned above:

• Identify general legal dilemmas related to company law and tax law;
• demonstrate a basic understanding for legal issues related to said areas of law;
• evaluate the effects of existence and absence of legal rules;
• formulate relevant arguments for market rules and business conduct.

General entry requirements.

During the course cases and articles will be distributed as well as handouts from lectures – all provided in digital form. Reading instructions will be provided ahead for the respective sessions.

This course will be assessed solely (100 percent) based on an individual exam. The exam will be comprised of several single-choice questions relating to the intended learning outcomes, evenly distributed between company law and income tax law, respectively.

Find the course schedule in TimeEdit

Have you been granted educational support because of a documented disability? If so, please contact the course director as soon as possible so that adequate accommodations can be made.

Contact specialneeds@hhs.se if you have questions about being granted educational support or need a copy of your educational support certificate.

For more information, visit the Specific Educational Needs page on the Student Hub (login required).