This study focuses on the identification and quantification of the proceeds of active bribery in international business transactions. Public and private organisations alike have long recognised that bribery of public officials is harmful to good governance, economic development and competitive conditions. Confiscation and recovery of the proceeds derived from foreign bribery are key elements in the international framework to fight corruption of public officials.
Chapter 1 introduces the international legal framework for the treatment of the proceeds of active bribery and catalogues the legal remedies available in various jurisdictions, and how these remedies may interact. Chapter 2 defines five principal types of proceeds of active bribery and analyzes how they may be quantified. Each system is illustrated by examples from countries using such methods, as well as commentary on some practical challenges linked to the calculation of proceeds. Chapter 3 offers a compilation of case summaries to illustrate the principles covered in the preceding chapters.
Bribery of public officials is harmful to good governance, economic development and competitive conditions. Confiscation and recovery of the proceeds derived from foreign bribery are key elements in the international framework to fight corruption of public officials.
This publication reviews provisions covering related party transactions and the protection of minority shareholder rights in 31 countries. It includes in-depth reviews of Belgium, France, Italy, Israel and India.
Related party transactions involve parties who can control the terms of a transaction in their favor potentially at the cost of the company. They include management, board members and controlling shareholders. The publication reviews provisions covering related party transactions and the protection of minority shareholder rights in 31 jurisdictions, both OECD and non-OECD. In addition, the regulatory and legal systems that have beeen developed in five jurisdictions are reviewed in detail and allow a wide range of experience to be compared and lessons drawn. They are, Belgium, France, Italy, Israel and India.
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This report analyses the management of investment risk in the Chilean pension system, focusing on various risk measures that can be applied in a defined contribution context. The report also reviews Chilean regulations regarding risk management in the context of international best practices.
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This presentation provides a selective update of the 2010 report on "Systemic Financial Crises: How to fund resolution".
OECD's review of investment policy in Zambia reviews the country's investment policy, investment promotion and facilitation, trade and competition policy, tax policy, corporate governance, policies for promoting responsible business conduct, infrastructure development and other aspects of the policy framework for investment.
This Review assesses Kazakhstan's ability to comply with the principles of liberalisation, transparency and non-discrimination and to bring its investment policy closer to recognised international standards such as the OECD Declaration on International Investment and Multinational Enterprises.&l