经合组织《反贿赂公约》第四阶段瑞典报告：《公约》和相关法律文书的执行情况

2 © OECD2024. The opinions expressed and arguments employed herein do not necessarily reflect the official views of the Member countries oftheOECD. This document and any map included herein are without prejudice to the status of or sovereignty over any territory, tothe delimitationof international frontiers and boundaries and to the name of any territory, city or area. Cover design: ©© Epitavi / iStock / Getty Images Plus Attribution4.0 International (CCBY4.0) This work is made available under the CreativeCommons Attribution4.0 International licence. By using this work, you accept to bebound by the terms of this licence (https://creativecommons.org/licenses/by/4.0/). Attribution–you mustcite the work. Translations–you must cite the original work, identify changes to the original and add the following text:In the event of anydiscrepancy between the original work and the translation, only the text of original work should beconsidered valid. Adaptations–you must cite the original work and add the following text:This is an adaptation of an original work by the OECD.The opinions expressed and arguments employed in this adaptation should not be reported as representing theofficial views of theOECD or of its Member countries. Third-party material–the licencedoes not apply to third-party material in the work. If using such material, you are responsible forobtaining permission from the third party and for any claims of infringement. You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses your Acknowledgements The evaluation team forSweden’sPhase 4 evaluation comprised lead examiners fromIceland and Spain,as well as members of the OECD Anti-Corruption Division.Iceland was represented by Mr KjartanÓlafsson, Senior Legal Advisor, Ministry of Justice,and Mr. Helgi Magnus Gunnarsson,Deputy Directorof Public Prosecution.Spainwas represented byMr. Joaquín Elías Gadea Francés,Senior Judge,NationalHigh Court,and Professor Dr. Íñigo Ortiz de Urbina Gimeno,Professor ofCriminalLaw,UniversidadComplutense de Madrid.TheOECDAnti-Corruption Division was represented byMs France Chain, SeniorLegal Analyst and Coordinator of the Phase4 Evaluation of Sweden, and Ms Alexandria Mark,LegalAnalyst. The evaluation team is grateful toSwedenfor their engagement throughout the evaluation.The evaluationteam is also grateful to the panellists who participated in the on-site visit.This report also reflectsconsultation and contributionsfrom experts in the OECD’s Centre for Tax Policy and Administration,Development Co-operation Directorate and Trade and Agriculture Directorate, as well as from the FinancialAction Task Force (FATF). Table of contents Acknowledgements3 Abbreviations and acronyms6 Executive summary7 Introduction9 Previous evaluations of Sweden by the Working Group on Bribery9Phase4 process and on-site visit10Sweden’s economy and foreign bribery risks10Overview of foreign bribery enforcement in Sweden12 A Prevention, detection and reporting of the foreign bribery offence17 A.1. Swedish public officials generally17A.2. Overseas diplomatic missions18A.3. Tax measures to detect foreign bribery18A.4. Preventing and detecting foreign bribery through export credits19A.5. Official development assistance21A.6. Self-reporting by companies23A.7. Detecting foreign bribery through anti-money laundering (AML) measures24A.8. Detecting foreign bribery through accounting and auditing27A.9. Detection of foreign bribery cases through mutual legal assistance (MLA) and internationalco-operation29A.10. Whistleblowing and whistleblower protection30A.11. Media reports34 B Enforcement of the foreign bribery offence36 B.1. The foreign bribery offence36B.2. Investigative and prosecutorial framework40B.3. Conducting foreign bribery investigations and prosecutions43B.4. International co-operation46B.5. Offences related to foreign bribery49B.6. Concluding and sanctioning foreign bribery cases52 C Legal persons56 C.1. Liability of legal persons56C.2. Sanctions against legal persons62C.3. Engaging the private sector65 D Conclusions67 Part 1. Good practices and positive achievements68Part 2. Recommendations of the Working Group on Bribery to Sweden68Part 3. Follow-up issues72 Annex 1: Phase3 Recommendations to Sweden and Issues for Follow-Up (2012)and Assessment of Implementation by the Working Group on Bribery (2014)74 Annex 2: On-site visit participants 78 Annex 3:Excerpts of relevant legislation80 83 Abbreviations and acronyms 2Y WFUTwo-yearwrittenfollow-up review by the WGBAMLAnti-money launderingCCCriminal CodeECAExport Credit AgencyEKNSwedish Export Credit AgencyESGEnvironmental, Social, and GovernanceEUEuropean UnionEUREuro(currency)EIOEuropean Investigation OrderFCPAForeign CorruptionPractices ActFATFFinancial Action Task ForceFDIForeign direct investmentFIUFinancial Intelligence UnitGDPGross Domestic ProductHLMHigh-Level MissionMFAMinistry of Foreign AffairsMLAM