브렉시트 5년 영국회사법의 변화 및 향후 전망

On January 31, 2020, the UK withdrew from the EU. Five years have now passed. After the Brexit decision, the UK and the EU negotiated on the establishment of relations, such as a free trade agreement (FTA), and various implementation measures; however, they encountered difficulties and an agreement was not reached until the end of December 2020. Accordingly, the UK has been undergoing many changes in terms of business, financial activities, regulation, and supervision. The same is true for the UK's Companies Act. Such changes can also affect Korea’s corporate legislation. Therefore, the purpose of this study is to analyze trends in the amendment of corporate law in the UK after Brexit and make predictions for the future. The main contents of this study to achieve this purpose are as follows. First, the study examines the main trends in corporate legislation in the UK immediately after Brexit. This includes (1) strengthening corporate governance, audit, and disclosure systems and (2) revision of the company registration system and trends in deterring economic crimes. Second, the study analyzes trends in the amendment of corporate law in the UK after Brexit. This includes (1) takeover bids and takeover panels, (2) accounting, financial reporting, and auditing; (3) cross-border mergers and acquisitions; (4) European companies (Societas Europa, SE) and UK Societas; and (5) European Economic Interest Grouping (EEIG). Finally, the study examines the future outlook.