2-YEAR M.A. (CORPORATE LAW)
(offered in association with Eastern Book Company)
SEMESTER – III
2.3.7. Mergers, Amalgamations and Acquisitions
Module I: Understanding M&A Transactions
- Role of Lawyers in Transactions
- Corporate Transaction, M&A Transactions
- Leverage Buyouts and Management Buyouts
Module II: Due Diligence
- Due Diligence in M&A Transactions
- Relevance of Due Diligence and Due Diligence Request List
- Identifying Key Issues for inclusion in Due Diligence Report
- Preparation of DDR
Module III: M&A Agreements
- Pre-deal Agreements
- Acquisition Agreements
- Negotiating Deals
Module IV: M&A Taxation
- Overview of Restricting Strategies from Taxation point of view
- Demerger
- Slump Sale and Asset Sale
Module V: International Commercial Arbitration
- Legal Framework and Governing Laws
- Arbitral Institutions and Rules
- Enforcement of foreign arbitration award
2.3.8. Law of Taxation
Module I: Fiscal Federalism
- Constitutional Design and Arrangement to Levy Tax
- Interpretation of Tax Laws
- Difference between Tax, Fee, Cess and Surcharge
- Tax and Supreme Court: Retrospective Taxation
Module II: Direct Taxation
- Definition of Income and other Basic Concepts
- Income from Various Sources
- Computation and Procedural Compliances
- Corporate Taxation
Module III: Indirect Taxation
- GST Regime in India
- Customs
Module IV: International Taxation
- Tax Planning vs. Tax Avoidance vs. Tax Management
- Constitutional basis of Treaties (Double Tax Avoidance Agreement)
- General Anti Avoidance Rules (GAAR)
2.3.9. Competition Law and Economics
Module I: Competition Economics
- Economic Approaches in Competition Law
- Concepts: Market Power, Relevant Market
- Abuse and Vertical Restraints
- Collusions and Cartels
Module II: Competition Policy and Law
- Market and Market Power
- Role and Importance of Competition
- Objectives of Competition Law
- Role of Competition Regulator
Module III: Anti-competitive Agreements and Abuse of Dominance
- Horizontal and Vertical Agreements
- Cartels
- Dominance
- Abuse of Dominant Position
- Competition Law in the Digital and E-Commerce Markets
Module IV: Regulation of Combinations
- Combinations
- Reasons for Regulation
- Mechanism for Notice
- CCI and Combinations
Module V: Practice and Procedure
- Orders of CCI
- Powers and Functions of DG and CCI
- Issues of Jurisdiction
2.3.10. Insolvency Law and Bankruptcy
Module I: Introduction to Insolvency and Bankruptcy Code
- Report of the Bankruptcy Law Reforms Committee
- Insolvency and Bankruptcy Ecosystem
- Important Definitions; Institutions under IBC
- Key challenges to the implementation of the IBC
- Individual Insolvency
Module II: Corporate Insolvency Resolution Process (CIRP)
- CIRP by Financial, Operational, Corporate Creditors
- Withdrawal of Application
Module III: Conducting Corporate Insolvency Resolution Process
- Initiation of CIRP by Insolvency Resolution Professional (IRP)
- Moratorium and its Effect
- Constitution of Committee of Creditors and its Power
- Resolution Applicant, Process of Bidding, Implementation
Module IV: Liquidation of companies
- Initiation of Liquidation Process
- Procedural Compliance
- Powers of NCLT and NCLAT
- Misc. Provisions