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.
Cette étude examine les méthodes de calcul des gains réalisés par les entreprises qui se livrent à la corruption pour remporter des marchés ou obtenir des avantages indus. Le calcul des produits de la corruption est la première étape de la confiscation et de la restitution des biens mal acquis.
Le Royaume-Uni a nettement intensifié ses efforts de répression de la corruption transnationale mais les autorités du pays doivent faire preuve de plus de transparence lors du règlement des affaires.
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.
This Forum provided a regional platform for participating countries to showcase their current reforms, and increase the subregion's visibility to international investors.
OECD Working Paper on Finance, Insurance and Private Pensions, No.15: This paper presents the findings from a pilot study undertaken in 14 countries. The analysis focuses on variations in financial knowledge, behaviour and attitude across countries and within countries by socio-demographics.
Français, PDF, 649kb
Guide détaillé pour l’évaluation des programmes en matière d’éducation financière
English, Excel, 1,818kb
This presentation by Adrian Blundell Wignall was made to the French Senate on 27 March 2012 in the context of their enquiry on credit rating agencies (CRAs).
English, , 262kb
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.