A domestic concern includes any individual who is a citizen, national, or resident of the United States, or any corporation, partnership, association, joint-stock company, business trust, unincorporated organization, or sole proprietorship, other than an issuer, that is organized under the laws of the United States or its states, territories, possessions, or commonwealths or that has its principal place of business in the United States. Officers, directors, employees, agents, or stockholders acting on behalf of a domestic concern, including foreign nationals or companies, are also covered by the FCPA.

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…



