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  • 1.

    International anti-corruption conventions
    To which international anti-corruption conventions is your country a signatory?

  • 2.

    Foreign and domestic bribery laws
    Identify and describe your national laws and regulations prohibiting bribery of foreign public officials (foreign bribery laws) and domestic public officials (domestic bribery laws).

  • 3.

    Legal framework
    Describe the elements of the law prohibiting bribery of a foreign public official.

  • 4.

    Definition of a foreign public official
    How does your law define a foreign public official?

  • 5.

    Travel and entertainment restrictions
    To what extent do your anti-bribery laws restrict providing foreign officials with gifts, travel expenses, meals or entertainment?

  • 6.

    Facilitating payments
    Do the laws and regulations permit facilitating or ‘grease’ payments?

  • 7.

    Payments through intermediaries or third parties
    In what circumstances do the laws prohibit payments through intermediaries or third parties to foreign public officials?

  • 8.

    Individual and corporate liability
    Can both individuals and companies be held liable for bribery of a foreign official?

  • 9.

    Successor liability
    Can a successor entity be held liable for bribery of foreign officials by the target entity that occurred prior to the merger or acquisition?

  • 10.

    Civil and criminal enforcement
    Is there civil and criminal enforcement of your country’s foreign bribery laws?

  • 11.

    Agency enforcement
    What government agencies enforce the foreign bribery laws and regulations?

  • 12.

    Is there a mechanism for companies to disclose violations in exchange for lesser penalties?

  • 13.

    Dispute resolution
    Can enforcement matters be resolved through plea agreements, settlement agreements, prosecutorial discretion or similar means without a trial?

  • 14.

    Patterns in enforcement
    Describe any recent shifts in the patterns of enforcement of the foreign bribery rules.

  • 15.

    Prosecution of foreign companies
    In what circumstances can foreign companies be prosecuted for foreign bribery?

  • 16.

    What are the sanctions for individuals and companies violating the foreign bribery rules?

  • 17.

    Recent decisions and investigations
    Identify and summarise recent landmark decisions or investigations involving foreign bribery.

  • 18.

    Laws and regulations
    What legal rules require accurate corporate books and records, effective internal company controls, periodic financial statements or external auditing?

  • 19.

    Disclosure of violations or irregularities
    To what extent must companies disclose violations of anti-bribery laws or associated accounting irregularities?

  • 20.

    Prosecution under financial record-keeping legislation
    Are such laws used to prosecute domestic or foreign bribery?

  • 21.

    Sanctions for accounting violations
    What are the sanctions for violations of the accounting rules associated with the payment of bribes?

  • 22.

    Tax-deductibility of domestic or foreign bribes
    Do your country’s tax laws prohibit the deductibility of domestic or foreign bribes?

  • 23.

    Legal framework
    Describe the individual elements of the law prohibiting bribery of a domestic public official.

  • 24.

    Does the law prohibit both the paying and receiving of a bribe?

  • 25.

    Public officials
    How does your law define a public official and does that definition include employees of state-owned or state-controlled companies?

  • 26.

    Public official participation in commercial activities
    Can a public official participate in commercial activities while serving as a public official?

  • 27.

    Travel and entertainment
    Describe any restrictions on providing domestic officials with travel expenses, meals or entertainment. Do the restrictions apply to both the providing and receiving of such benefits?

  • 28.

    Gifts and gratuities
    Are certain types of gifts and gratuities permissible under your domestic bribery laws and, if so, what types?

  • 29.

    Private commercial bribery
    Does your country also prohibit private commercial bribery?

  • 30.

    Penalties and enforcement
    What are the sanctions for individuals and companies violating the domestic bribery rules?

  • 31.

    Facilitating payments
    Have the domestic bribery laws been enforced with respect to facilitating or ‘grease’ payments?

  • 32.

    Recent decisions and investigations
    Identify and summarise recent landmark decisions and investigations involving domestic bribery laws, including any investigations or decisions involving foreign companies.

  • Updates and trends

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AZB & Partners was founded in 2004 with a clear purpose to provide reliable, practical and full-service advice to clients, across all sectors. The Firm brought together the practices of CZB & Partners in Mumbai and Bangalore and Ajay Bahl & Company in Delhi.

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F: +91 120 4179900
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T: +91 80 4240 0500
F: +91 80 2221 9347


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