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OECD Greece

OECD Greece

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Published by DImisko

PHASE 3 REPORT ON IMPLEMENTING THE OECD ANTI-BRIBERY CONVENTION IN GREECE, JUNE 2012.

PHASE 3 REPORT ON IMPLEMENTING THE OECD ANTI-BRIBERY CONVENTION IN GREECE, JUNE 2012.

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Published by: DImisko on Jun 30, 2012
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08/24/2014

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PHASE 3 REPORT ONIMPLEMENTING THE OECDANTI-BRIBERY CONVENTIONIN GREECE
JUNE 2012
 
This Phase 3 Report on Greece by the OECD Working Group on Briberyevaluates and makes recommendations on Greece
s implementation andapplication of the OECD Convention on Combating Bribery of Foreign PublicOfficials in International Business Transactions and the 2009 Recommendationof the Council for Further Combating Bribery of Foreign Public Officials inInternational Business Transactions. It was adopted by the Working Group on 15June 2012.
 
 1This document and any map included herein are without prejudice to the status of or sovereignty over anyterritory, to the delimitation of international frontiers and boundaries and to the name of any territory, cityor area.
 
 2
TABLE OF CONTENTS
EXECUTIVE SUMMARY ............................................................................................................................. 4
 
A.
 
INTRODUCTION ................................................................................................................................ 5
 
1.
 
The On-site Visit .................................................................................................................................. 5
 
2.
 
Outline of the Report ............................................................................................................................ 5
 
3.
 
Economic Background.......................................................................................................................... 5
 
4.
 
Cases Involving the Bribery of Foreign Public Officials...................................................................... 6
 
5.
 
Co-operation by the Greek Authorities in this Evaluation.................................................................... 8
 
B.
 
IMPLEMENTATION AND APPLICATION BY GREECE OF THE CONVENTIONAND THE 2009 RECOMMENDATIONS .......................................................................................... 8
 
1.
 
Foreign Bribery Offence ....................................................................................................................... 9
 
(a)
 
Multiple Foreign Bribery Offences ................................................................................................... 9
 
(b)
 
Follow-Up Issues from Phase 2 ...................................................................................................... 10
 
(c)
 
Small Facilitation Payments ............................................................................................................ 11
 
2.
 
Responsibility of Legal Persons ......................................................................................................... 11
 
(a)
 
Multiple Provisions on Liability of Legal Persons for Foreign Bribery ......................................... 11
 
(b)
 
Bribery to the Benefit of the Legal Person ...................................................................................... 12
 
(c)
 
Persons Who May Trigger Liability of Legal Persons .................................................................... 13
 
(d)
 
Proceedings in Relation to the Principal Offender .......................................................................... 14
 
3.
 
Sanctions for Foreign Bribery and Related Offences ......................................................................... 14
 
(a)
 
Sanctions against Natural Persons .................................................................................................. 15
 
(b)
 
Sanctions against Legal Persons ..................................................................................................... 16
 
(c)
 
Absence of Statistics and Inability to Assess Sanctions Imposed in Practice ................................. 17
 
4.
 
Confiscation of the Bribe and the Proceeds of Bribery ...................................................................... 17
 
5.
 
Investigation and Prosecution of the Foreign Bribery Offence .......................................................... 18
 
(a)
 
Principle of Mandatory Prosecution and the Magyar Telekom Case .............................................. 18
 
(b)
 
Conduct of Foreign Bribery Investigations ..................................................................................... 20
 
(c)
 
Training and Awareness-Raising .................................................................................................... 22
 
(d)
 
Statute of Limitations and Delay in the Criminal Justice System ................................................... 23
 
(e)
 
Statistics and Level of Enforcement in Practice.............................................................................. 24
 
(f)
 
Political Offences and Offences Affecting International Relations ................................................ 24
 
(g)
 
Investigative Tools .......................................................................................................................... 25
 
6.
 
Money Laundering.............................................................................................................................. 26
 
7.
 
Accounting Requirements, External Audit, and Corporate Compliance and Ethics Programmes ..... 27
 
(a)
 
Accounting Standards ..................................................................................................................... 27
 
(b)
 
Offence of False Accounting .......................................................................................................... 28
 
(c)
 
Role of External Auditing ............................................................................................................... 29
 
(i)
 
Entities Subject to External Audit and Auditing Standards ...................................................... 29
 
(ii)
 
Awareness and Detection of Foreign Bribery .......................................................................... 30
 
(iii)
 
Reporting of Foreign Bribery by External Auditors ................................................................. 30
 
(d)
 
Court of Audit ................................................................................................................................. 31
 
(e)
 
Corporate Compliance, Internal Controls and Ethics Programmes ................................................ 32
 
8.
 
Tax Measures for Combating Bribery ................................................................................................ 33
 
(a)
 
Tax Deductibility of Bribes ............................................................................................................. 33
 
(b)
 
Detecting and Reporting Foreign Bribery ....................................................................................... 34
 
(c)
 
Tax Secrecy and Access to Tax Information by Greek Law Enforcement ..................................... 35
 
(d)
 
Sharing Tax Information with Foreign Law Enforcement Authorities ........................................... 35
 
9.
 
International Co-operation .................................................................................................................. 36
 

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