经合组织《反贿赂公约》第二阶段克罗地亚报告：执行《公约》和相关法律文书

© OECD 2024. The opinions expressed and arguments employed herein do not necessarily reflect the official views of the Member countries of theOECD. This document and any map included herein are without prejudice to the status of or sovereignty over any territory, to the delimitationof international frontiers and boundaries and to the name of any territory, city or area. Note by the Republic of Türkiye The information in this document with reference to “Cyprus” relates to the southern part of the Island. There is nosingle authorityrepresenting both Turkish and Greek Cypriot people on the Island. Türkiye recognises the Turkish Republic of Northern Cyprus(TRNC). Until a lasting and equitable solution is found within the context of the United Nations, Türkiye shall preserve its positionconcerning the “Cyprus issue”. Note by all the European Union Member States of the OECD and the European Union The Republic of Cyprus is recognised by all members of the United Nations with the exception of Türkiye. The information in thisdocument relates to the area under the effective control of the Government of the Republic of Cyprus. Cover design: © Epitavi / iStock / Getty Images Plus Attribution4.0 International (CCBY4.0) This work is made available under the Creative Commons Attribution 4.0 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 must cite 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, onlythe text of original work should be considered 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 thisadaptation should not be reported as representing the official views of theOECD or of its Member countries. Third-party material–the licence does 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 use of the work. Table of contents Executive Summary..........................................................................................................5 A.1.The onsite visit.........................................................................................................................6A.2.General observations...............................................................................................................6 B.1.General efforts to raise awareness of foreign bribery..............................................................9B.2.Reporting and whistleblowing................................................................................................10B.3.Detection through media reports............................................................................................15B.4.Officially supported export credits..........................................................................................15B.5.Official development assistance.............................................................................................17B.6.Foreign diplomatic representations........................................................................................18B.7.Tax authorities........................................................................................................................18B.8.Accounting and auditing, and corporate compliance, internal controls and ethicsprogrammes.....................................................................................................................................21B.9.Prevention and detectionthrough anti-money laundering measures....................................25 C.Investigation, prosecution and sanctioning of foreign bribery and related offences....29 C.1.Investigation and prosecution of foreign bribery....................................................................29C.2.Offence of foreign bribery.......................................................................................................46C.3.Liability of legal persons.........................................................................................................50C.4.Jurisdiction.............................................................................................................................52C.5.Offence of money laundering.................................................................................................55C.6.Offence of false accounting....................................................................................................57C.7.Sanctions for foreign bribery....................................