Where corrupt intent is present, the FCPA prohibits paying, offering, or promising to pay money or anything of value (or authorizing the payment, offer, or promise). Also, as long as the offer, promise, authorization, or payment is made corruptly, the actor need not know the identity of the recipient; the attempt is sufficient. As Congress noted when adopting the FCPA, the word “corruptly” means an intent or desire to wrongfully influence the recipient. By focusing on intent, the FCPA does not require that a corrupt act succeed in its purpose.
Una nueva era para la fiscalización tributaria del Reino Unido: por dentro del “innovador” programa de recompensas para informantes del HMRC
Durante décadas, el referente mundial en la lucha contra los delitos financieros ha sido el modelo estadounidense de recompensas para denunciantes: un sistema que incentiva a personas con información interna…
