No Longer Business as Usual Fighting Bribery and Corruption
Today, corruption has moved to the top of the global political agenda as its dramatic impact on economic development and its corrosive effect on political stability and democratic political institutions has become increasingly obvious. A whole arsenal of legal instruments to combat corruption has no...
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| Autores Corporativos: | , , |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris :
OECD Publishing
2000.
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| Colección: | Governance No longer business as usual
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| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705738006719 |
Tabla de Contenidos:
- ""Foreword""; ""Preface""; ""Table of Contents""; ""Part I. CORRUPTION: A ZERO SUM GAME""; ""Chapter 1. The Causes and Consequences of Corruption: Economic Analyses and Lessons Learnt""; ""Introduction""; ""The Causes of Corruption""; ""Agency Models: An Overall Picture""; ""Weak Governance and Erosion of Property Rights""; ""Economic Lag, Scarcity of Public Goods and Poverty""; ""The Consequences of Corruption""; ""Market Power and the Organisation of Corruption""; ""Deliberate Corruption and Predatory Behaviour""; ""The Corruption Trap in Developing Countries""
- ""Corruption Networks and Price Restraints in Developed Countries""""Empirical Problems: The Use of Local Surveys""; ""Securing Reliable Data""; ""Country Surveys of Public Services""; ""Facts and Figures to Bolster Civil Society and Reformers""; ""Conclusion""; ""Notes""; ""Bibliography""; ""Chapter 2. To Bribe or not to Bribe?""; ""The Role of the OECD in Anti-Corruption Work""; ""From an Ad Hoc Working Group to the 1997 Ministerial Recommendation""; ""Negotiation and Signature of the 1997 Convention""; ""General Features of the 1997 Bribery Convention""
- ""The Offence of Active Bribery and the Responsibility of Companies""""Jurisdictional Criteria""; ""Application of Legislation against Money Laundering""; ""Non-Penal Obligations for Accounting and Financial Statements""; ""Mutual Assistance and Extradition""; ""Entry into Force and Enlargement of the Number of Participants""; ""Implementing the 1997 Recommendation""; ""The Effects of Enforcement and Monitoring on International Business""; ""Notes""; ""Bibliography""; ""Chapter 3. From Ideal to Reality: Making the New Global Standard Stick""; ""Introduction""
- ""The Significance of the OECD Initiative Against Corruption""""Reducing the Flow of Corrupt Payments""; ""Catalytic Effect""; ""A Test for Developing Structures of Global Governance?""; ""Developing a Common Standard""; ""From “Soft Law� To A Convention""; ""The “Soft-Law� Method""; ""Monitoring the Legal Implementation""; ""Functional Equivalence""; ""The Monitoring Procedure""; ""Will Laws also be Applied?""; ""Planning the Future""; ""Completing Work on Criminal Law""; ""A “Second Storey� on the OECD�s Structure?""; ""Final Remarks""; ""Notes""
- ""Chapter 4. No More Tax Breaks for Bribes""""Background to the OECD Recommendation on Tax Deductibility""; ""Denying Deductibility""; ""Exchange of Information""; ""Implementing the Recommendation on Tax Deductibility""; ""Country Legislation and Practices""; ""Tax Treatment of a Public Official who Receives a Bribe""; ""Tax Treatment of a Person who Pays a Bribe to a Foreign Public Official""; ""Developing best Practices""; ""OECD Audit Guidelines for the Detection of Bribes to Foreign Public Officials""; ""Increasing Exchanges of Information on Bribes and Suspicious Payments""
- ""Simultaneous Tax Examinations""
