Risiken bei internationalen M&A-Transaktionen. Die Compliance Due Diligence als investigatives Mittel
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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 Transparenzverstö e, stehen somit den von Unternehmenserwerbern gleicherma en 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 Fu 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 Korruptionsverstö en im Rahmen einer M&A-Transaktion zu prüfen haben. Um eben diese Korruptionsverstö e 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 Korruptionsverstö e 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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