Università Roma Tre

The course provides an overview of the fundamental economic-corporate aspects of the processes of restructuring and reorganization of companies, both when these processes come from within the corporate structures, and when they are imposed by the economic and legal system in which they operate.

The course is divided into two parts.

The first part of the course is dedicated to the in-depth study of the main extraordinary transactions used in the context of corporate restructuring processes, with a focus on fundamental strategic, regulatory, accounting and fiscal profiles.

The second part of the course focuses on the economic-business aspects of the main insolvency procedures and of the other instruments for overcoming and / or managing the crisis.

During the lectures, the teacher will provide bibliographical information and additional support material through the website of the chair:
https://tecnicheblog.wordpress.com/
Non-attending students can ask for directions via e-mail to the teacher and his collaborators.

The course provides an overview of the fundamental economic-corporate aspects of the processes of restructuring and reorganization of companies, both when these processes come from within the corporate structures, and when they are imposed by the economic and legal system in which they operate.
The course is divided into two parts.
The first part of the course focuses on the economic-business aspects of the main insolvency procedures and of the other instruments for overcoming and / or managing the crisis.
The second part of the course is dedicated to the in-depth study of the main extraordinary operations used in the context of corporate restructuring processes, with a focus on fundamental strategic, regulatory, accounting and fiscal profiles.
Module 2 program:
Extraordinary operations: introductory concepts
Business transfer - perspective of the transferor
Business transfer - perspective of the transferee
Contribution
Merger
Exchange rate calculation
Demerger/split
Clearance

The teaching material is made available by the teachers through the Teams platform