经合组织《反贿赂公约》第四阶段新西兰报告：执行《公约》和相关法律文书

© OECD2024. The opinions expressed and arguments employed herein do not necessarily reflect the official views of the Membercountries of the OECD. This document and any map included herein are without prejudice to the status of or sovereignty over any territory, tothedelimitation of 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, youaccept to be bound 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 ofany discrepancy between the original work and the translation, only the 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 theOECD. The opinions expressed and arguments employed in this adaptation should not be reported as representing theofficial views of the OECD 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 areresponsible for obtaining 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 endorsesyour use of the work. Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court of Arbitration(PCA) Arbitration Rules2012. The seat of arbitration shall be Paris (France). The number of arbitrators shall be one. Acknowledgements The evaluation team for New Zealand’s Phase 4 evaluation comprised lead examiners from Ireland andIsrael, as well as members of the OECD Anti-Corruption Division. Ireland was representedby Mr. MichaelCryan, Detective Superintendent, Garda National Economic Crime Bureau and Mr. Henry Matthews,Senior Principal Prosecutor, Special Financial Crime Unit. Israel was represented by Ms. Tamar Rosman,Headof Anti-Corruption Unit,Ministry of Justice and Ms.Yael Bitton,Division Chief,EconomicEnforcement Coordinator, Ministry of Justice. The OECD was represented by Ms.Marion Barraclough(Coordinator),Mr. Martin Ostendorf,Ms.Jisu Park,Ms.Solène Philippe and Ms.Alejandra Tadeu. The evaluation team is grateful to New Zealand’s authorities for their engagement throughout theevaluation. The evaluation team is also grateful to the panellists who participated in the on-site visit, aswell as the organisations that submitted written comments.This report also reflects consultationwiththeOECD’s Centre for Tax Policy and Administration, Development Co-operation Directorate and Trade andAgriculture Directorate, as well as the Financial Action Task Force (FATF). Table of contents Acknowledgements3 Abbreviations and acronyms 6 Executive summary7 Introduction9 Monitoring and Phase 4 procedurePrevious evaluations of New ZealandNew Zealand’s foreign bribery risks in light of its economic situation and trade profileOverview of enforcement in Phase 4 991013 A Detecting and reporting of the foreign bribery offence14 A.1. New Zealand Government awareness of foreign bribery risk14A.2. Diversity of sources of detection14A.3. Detection through international co-operation15A.4. Detection through anti-money laundering measures17A.5.Detection through protected public and private sector reporting (‘whistleblowing’)20A.6. Detection by diplomatic missions and NZTE26A.7. Detection in ODA, Export Credits and government procurement29A.8. Detection by private sector auditors and companies (including self-reporting)32A.9.Detection by the media35A.10. Detectionby other enforcement agencies36A.11. Awareness-raising efforts in the public sector to support detection38 B Enforcement of the foreign bribery offence B.1. The foreign briberyoffence, statutory sanctions and defences40B.2.Investigative and prosecutorial framework46B.3.Conducting criminal investigations and prosecutions49B.4. Investigation and prosecution of offences related to foreign bribery58B.5.International co-operation61B.6.Framework for concluding foreign bribery cases68B.7. Conducting confiscation of bribes and proceeds of foreign bribery74 C Responsibility of legal persons 79 C.1. Introduction of new statutory corporate attribution mechanism79C.2. Scope of liability of legal persons79C.3. Sanctions available for legal persons in foreign bribery cases86 C.4.Enforcement of corporate liability89C.5. Corporate liability framework for relatedoffences90C.6. Incentivising corporate compliance through access to public sector advantages91C.7.Mobilising the private sector98 Conclusion Annex 1. Phase 3 recommendations to New Zealand and evaluation of theirimpl