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Regulierungsoptionen fuer Related Party Transactions
Paperback
Series: Europaeische Hochschulschriften Recht, Book 6113
ISBN13: 9783631791769
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Sep 16 2019
Pages: 292
Weight: 0.77
Height: 0.61 Width: 5.83 Depth: 8.27
Language: German
Hinter dem Anglizismus Related Party Transactions verbirgt sich das insbesondere aus dem Aktienrecht bekannte Phänomen, dass die Gesellschaft Rechtsgeschäfte mit ihren Organmitgliedern oder einflussreichen Aktionären bzw. ihnen nahestehenden Angehörigen abschlie t. Das Problem ist nicht neu. Die Gefahr, dass das Geschäft nicht zu marktüblichen Konditionen geschlossen wird, liegt auf der Hand. Der Europäische Gesetzgeber hat sich jüngst der Problematik angenommen und mit Art. 9c der novellierten Aktionärsrechterichtlinie (ARRL) nach langem Ringen im Trilog einer Regulierung zugeführt. Die Autorin unternimmt keine Detailanalyse des Art. 9c ARRL, sondern untersucht rechtspolitisch mehrere neuralgische Punkte innerhalb der Debatte um Related Party Transactions und ihrer Regulierung.
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