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Risiken bei internationalen M&A-Transaktionen. Die Compliance Due Diligence als investigatives Mittel

Risiken bei internationalen M&A-Transaktionen. Die Compliance Due Diligence als investigatives Mittel

          
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About the Book

Masterarbeit aus dem Jahr 2022 im Fachbereich Jura - Zivilrecht / Handelsrecht, Gesellschaftsrecht, Kartellrecht, Wirtschaftsrecht, Note: 1,0, Universität Wien, Sprache: Deutsch, Abstract: Diese Arbeit verfolgt das Ziel, die im Titel genannten Compliance-relevanten Aspekte und Risikobereich, welche im Laufe einer Due Diligence von grenzüberschreitenden M&A-Transaktionen hervortreten, offen aufzuzeigen und deren Risiken darzulegen. Die stetig fortschreitende Globalisierung, sowie die Zunahme an internationalen M&A-Transaktionen und die mit den immer weitreichenderen gesetzlichen Bestimmungen in Verbindung stehenden möglichen Korruptions- und Transparenzverstöße, stehen somit den von Unternehmenserwerbern gleichermaßen komplexer auszugestaltenden Due-Diligence-Prozessen gegenüber, welche den Bereich Compliance auch konsequenter miteinbeziehen müssen. Auf internationaler Ebene nimmt die Anzahl an Mergers & Acquisitions immer mehr zu. Die in diesem Rahmen durchgeführte Sorgfaltsprüfung, die sogenannte Due Diligence, wird durch immer weitreichendere und komplexere Rechtsvorgaben in Umfang und Themenbereichen erweitert. So fasst die Due Diligence auch im Bereich der Compliance immer mehr Fuß und wird durch diverse Normen auch gesetzlich in ihrer Verpflichtung und Durchführung standardisiert. Dies zeigen vor allem das US-amerikanische (US Foreign Corrupt Practices Act) und französische (Sapin II) Anti-Korruptionsgesetz, welche die Compliance Due Diligence angesichts der Prüfung von Korruptionsverstößen im Rahmen einer M&A-Transaktion zu prüfen haben. Um eben diese Korruptionsverstöße nicht nur auf Seiten der Behörden bekämpfen zu können, sondern Unternehmen auch in Zusammenhang mit der Transaktion oft verbundenen Haftung besser zu schützen, sollen diese Korruptionsverstöße auch zu Lasten des Verursachers gehen und nicht auf den Erwerber einer M&A-Transaktion zurückfallen. Ein wichtiges Werkzeug dafür, stellt die Compliance Due Diligence dar, welche in dieser Arbeit zus


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Product Details
  • ISBN-13: 9783346874849
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 62
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3346874842
  • Publisher Date: 30 Mar 2023
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 91 gr


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