{"id":13387,"date":"2022-07-02T09:47:00","date_gmt":"2022-07-02T07:47:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=13387"},"modified":"2022-07-03T09:10:40","modified_gmt":"2022-07-03T07:10:40","slug":"auch-die-tochter-der-boesen-mutter","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/auch-die-tochter-der-boesen-mutter\/","title":{"rendered":"Auch die Tochter der b\u00f6sen Mutter?"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

F\u00fcr Unternehmen ist es unvermeidbar geworden, potenzielle und bereits bestehende Gesch\u00e4ftsbeziehungen regelm\u00e4ssig gegen aktuelle Sanktionslisten zu pr\u00fcfen, denn Verst\u00f6sse haben dramatische Konsequenzen. Was aber ist mit dem Tochterunternehmen einer gelisteten Muttergesellschaft? Philipp Weber-Lortsch und Laura Kaschny untersuchen den Skopus der \u00ab\u00a0Due Diligence\u00a0\u00bb bezogen auf den Geltungsbereich der mittelbaren Bereitstellung von wirtschaftlichen Ressourcen.<\/p>\n","protected":false},"author":4,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":1610,"display_name":"Philipp Weber-Lortsch","first_name":"Philipp","last_name":"Weber-Lortsch","description":"

Rechtsanwalt, LL.M., dipl. Compliance Officer (Univ.), Senior Manager des Global Trade Advisory Teams, Deloitte, Z\u00fcrich.<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2022\/07\/ZMR-2-22_Philipp-Weber-Lortsch-2-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/philipp-weber-lortsch\/"},{"ID":1611,"display_name":"Laura Kaschny","first_name":"Laura","last_name":"Kaschny","description":"

Doktorandin im EU Recht, LL.M., Tilburg Universit\u00e4t, Niederlande<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2022\/07\/ZMR-2-2022_Laura-Kaschny-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/laura-kaschny\/"}],"related_sht_promodule":["Zoll Revue → Abhandlungen<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/auch-die-tochter-der-boesen-mutter\/shtpdf\/","language":"de"},"sht_proarticle_category":[281],"sht_proarticle_tag":[],"class_list":["post-13387","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-abhandlungen-2"],"acf":{"authors":[1610,1611]},"shp_steuerportal_must_use":{"translations":[{"id":13387,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/auch-die-tochter-der-boesen-mutter\/","title":{"rendered":"Auch die Tochter der b\u00f6sen Mutter?"},"language":"de"}]},"yoast_head":"\nAuch die Tochter der b\u00f6sen Mutter? • steuerportal.ch<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/auch-die-tochter-der-boesen-mutter\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Auch die Tochter der b\u00f6sen Mutter? • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"F\u00fcr Unternehmen ist es unvermeidbar geworden, potenzielle und bereits bestehende Gesch\u00e4ftsbeziehungen regelm\u00e4ssig gegen aktuelle Sanktionslisten zu pr\u00fcfen, denn Verst\u00f6sse haben dramatische Konsequenzen. 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