The Detection Of Foreign Bribery PDF Download
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Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 164 |
Release | : 2017-12-12 |
Genre | : |
ISBN | : 9264368140 |
Download The Detection of Foreign Bribery Book in PDF, ePub and Kindle
The OECD Anti-Bribery Convention focuses on enforcement through the criminalisation of foreign bribery but it is multidisciplinary and includes key requirements to combat money laundering, accounting fraud, and tax evasion connected to foreign bribery. The first step, however, in enforcing foreign bribery and related offences is effective detection. This study looks at the primary sources of detection for the foreign bribery offence and the role that certain public agencies and private sector actors can play in uncovering this crime. It examines the practices developed in different sectors and countries which have led to the successful detection of foreign bribery with a view to sharing good practices and improving countries’ capacity to detect and ultimately step-up efforts against transnational bribery. The study covers a wide range of potential sources for detecting foreign bribery: self-reporting; whistleblowers and whistleblower protection; confidential informants and cooperating witnesses; media and investigative journalism; tax authorities; financial intelligence units; other government agencies; criminal and other legal proceedings; international co-operation and professional advisers.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 51 |
Release | : 2014-12-02 |
Genre | : |
ISBN | : 9264226613 |
Download OECD Foreign Bribery Report An Analysis of the Crime of Bribery of Foreign Public Officials Book in PDF, ePub and Kindle
This report measures the extent of the crime of transnational corruption, and is based on an analysis of data emerging from all foreign bribery enforcement actions since 1999.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 118 |
Release | : 2004-09-01 |
Genre | : |
ISBN | : 9264101144 |
Download Implementing the OECD Anti-Bribery Convention: Report on the United States 2003 Book in PDF, ePub and Kindle
This report describes that the United States is doing to implement the OECD Anti-Bribery Convention.
Author | : |
Publisher | : |
Total Pages | : 348 |
Release | : 2007 |
Genre | : Bribery |
ISBN | : |
Download Implementing the OECD Anti-Bribery Convention Book in PDF, ePub and Kindle
Under the OECD Anti-Bribery Convention, "The Convention against Bribery of Foreign Public Officials in International Business Transactions", each of the 30 OECD Members and 5 associate members commits to outlaw bribery of foreign public officials and submits to a rigorous review of its legal provisions and enforcement efforts. The Convention entered into force in 1999. Country reviews are carried out by the OECD Working Group on Bribery in International Business Transactions where by all Parties to the Convention are represented. Each country report examines how national laws and rules implement the OECD Anti-Bribery Convention, how enforcement is assured and how related civil law aspects are applied in practice. Reports in this series present Phase II findings including what works well in countries as well as shortcomings in the effective prevention, detection and prosecution of foreign bribery cases. Key national legal provisions are also included. Phase II reviews of all 35 Parties to the OECD Anti-Bribery Convention will be completed by 2007.--Publisher's description.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 42 |
Release | : 2009-12-11 |
Genre | : |
ISBN | : 9264081852 |
Download OECD Bribery Awareness Handbook for Tax Examiners 2009 Book in PDF, ePub and Kindle
The aim of the present Bribery Awareness Handbook for Tax Examiners is to assist countries in making their tax examiners aware of the various bribery techniques used as well as giving them the tools to detect and identify bribes of foreign public ...
Author | : Brian P. Loughman |
Publisher | : John Wiley & Sons |
Total Pages | : 432 |
Release | : 2011-10-20 |
Genre | : Business & Economics |
ISBN | : 1118166205 |
Download Bribery and Corruption Book in PDF, ePub and Kindle
As businesses continue to expand globally into new and emerging markets, bribery and corruption risks have increased exponentially. Bribery and Corruption offers a comprehensive look at this growing problem, and at the Foreign Corrupt Practices Act (FCPA) and other international anti-bribery and corruption conventions. Presenting hypothetical examples of situations companies will face, along with practical solutions, the book offers detailed global guidance on a region and country-specific basis. The FCPA prohibits US companies and their subsidiaries from bribing foreign officials, either directly or indirectly through intermediaries, for the purpose of obtaining or retaining business. It also requires companies to keep accurate records of all business transactions and maintain an effective system of internal accounting controls. Internationally, the Organization of Economic Cooperation and Development's (OECD's) anti-bribery convention has been adopted by 38 countries and creates legally binding standards related to bribery of foreign public officials. Written by renowned accounting fraud experts Richard A. Sibery and Brian P. Loughman, and providing an introduction and overview of the Foreign Corrupt Practices Act (FCPA) and international bribery laws, Bribery and Corruption considers: How to conduct FCPA risk assessments and investigations How to consider FCPA specific financial controls How to implement an FCPA compliance program and how to measure FCPA compliance The risk of bribery and corruption continues to be an area of concern for companies around the world, but armed with Bribery and Corruption, it is easier than ever to understand the challenges that exist and how to deal with them.
Author | : Kevin Shun Wei Lim |
Publisher | : |
Total Pages | : 76 |
Release | : 2010 |
Genre | : |
ISBN | : |
Download Estimating the Effects of Foreign Bribery Legislation in the International Economy Book in PDF, ePub and Kindle
Foreign bribery - the payment of bribes across borders - poses a classic collective action problem in theory. A firm may extract benefits through the payment of bribes to foreign public officials without its own country bearing the associated costs of governmental corruption, and hence while eliminating foreign bribery may be in the best interests of all who are engaged with the global economy, there are few obvious incentives for any one national government to be the first to take action. Over the last two decades, however, an unprecedented degree of multilateral cooperation on the issue of foreign bribery has been achieved. In particular, the Organization for Economic Cooperation and Development (OECD) has been a key institutional locus of activity, serving as the coordinating body for the monitoring and enforcement of a comprehensive anti-bribery convention that was adopted in 1997. This convention appears to have been largely successful at least in terms of spurring legislative change: all OECD member countries as well as several nonmember nations have since adopted laws that explicitly criminalize the act of bribing foreign public officials, and the capacity of the state to monitor, detect, and prosecute the offense of foreign bribery has ostensibly been enhanced. Given the potential for collective action problems to develop, it is thus important to ask whether the legislative action that has been taken thus far is meaningful in any measurable sense. I answer this question by constructing an original measure of the strictness of foreign bribery legislation, which I then employ as the main independent variable in an empirical study of export data, utilizing both difference-in-difference estimators and regression analysis. The results of my analysis provide support for the hypothesis that the enactment of stricter foreign bribery legislation amongst the countries party to the OECD convention has reduced exports to more corrupt countries more so than it has exports to less corrupt countries. These findings are robust to a variety of sensitivity tests, and I thus conclude that the OECD's multilateral anti-bribery initiatives have indeed had a meaningful impact on business decisions in the international economy.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 224 |
Release | : 2019-03-10 |
Genre | : |
ISBN | : 9264677852 |
Download Resolving Foreign Bribery Cases with Non-Trial Resolutions Settlements and Non-Trial Agreements by Parties to the Anti-Bribery Convention Book in PDF, ePub and Kindle
Non-trial resolutions, often referred to as settlements, have been the predominant means of enforcing foreign bribery and other related offences since the entry into force of the OECD Anti-Bribery Convention 20 years ago. The last decade has seen a steady increase in the use of coordinated multi-jurisdictional non-trial resolutions, which have, to date, permitted the highest global amount of combined financial penalties in foreign bribery cases. This study is the first cross-country examination of the different types of resolutions that can be used to resolve foreign bribery cases.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 239 |
Release | : 2020-05-20 |
Genre | : |
ISBN | : 9264536175 |
Download OECD Public Integrity Handbook Book in PDF, ePub and Kindle
The OECD Public Integrity Handbook provides guidance to government, business and civil society on implementing the OECD Recommendation on Public Integrity. The Handbook clarifies what the Recommendation’s thirteen principles mean in practice and identifies challenges in implementing them.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : |
Release | : 2016-12-09 |
Genre | : |
ISBN | : 9264940960 |
Download The Liability of Legal Persons for Foreign Bribery A Stocktaking Report Book in PDF, ePub and Kindle
This report presents a chronology and a “mapping” of the features of the systems for liability of legal persons found in Parties to the OECD Anti-Bribery Convention.