Identification and Quantificati - OECD _ OCDE

• Tongue: English
• Leaves: 75
• Category: Library

✦ Table of Contents

Foreword
Acknowledgements
Table of Contents
Preface
Introduction
The legal framework for the treatment of proceeds of active bribery
Overview of legal remedies to confiscate or recover proceeds
Challenges linked to the interaction of remedies
Notes
Identifying and quantifying proceeds
Contracts
Business authorisations, permits or licenses to operate
Expenses or losses avoided
Expedition of delays
Proceeds in cases involving lax internal controls and inaccurate or incomplete books and records
Adjustments and other factors to consider in calculating proceeds
Notes
Case summaries
Contracts
Business authorisations, permits or licenses to operate
Expenses or loss avoided
Expedition of delays
Violations of provisions on internal controls, and books and records
Conclusion