oecd公约 -回复
oecd协定范本条款
oecd协定范本条款
以下是一些OECD协定中常见的范本条款：
1. 双方承认并重申其义务，遵守并执行国际公约、协议和规则，包括但不限于《联合国宪章》、《世界贸易组织协定》等。
2. 双方保障和促进双边贸易和投资的自由、公平和有序，减少不必要的限制和阻碍。
3. 双方承认并尊重知识产权的重要性，保护和执行双方领土内的专利权、商标权、版权和其他知识产权。
4. 双方允许和鼓励双方企业和个人在对方国家进行投资，并提供平等对待和公正待遇。
5. 双方努力推动贸易和投资的可持续发展，包括环境保护、资源利用和社会责任等方面。
6. 双方保护并推动双方经济和金融合作，包括合作开展双方间的项目和项目融资。
7. 双方承诺通过信息共享、技术合作和政策协调等方式加强经济合作和发展。
8. 双方保障和促进双方间的科技创新和技术转移，包括知识产权保护和技术合作等。
9. 双方承担并履行国际税收合规的责任，包括信息交换、避免利润转移等。
10. 双方通过对话、磋商和协商等方式解决存在的经济合作和发展问题，维护和加强双边关系。
注意：以上范本条款仅供参考，实际的OECD协定条款可能因协定类型、国家政策等原因而略有差异。
国际税收协定中的《oecd范本》
国际税收协定中的《OECD范本》一、介绍国际税收协定国际税收协定是指两个或多个国家之间签订的关于避免双重征税和加强合作的协定。
主要目的是为了解决跨境交易中可能出现的双重征税问题，从而促进国际贸易和投资的发展。
国际税收协定通常由国家的税收部门和外交部门共同协商签订，具有较高的法律效力。
二、国际税收协定中的《OECD范本》《OECD范本》是指《关于避免双重征税和防止逃避和规避税收的国际税收协定模式公约》（以下简称《OECD范本》）。
该范本由经济合作与发展组织（Organization for Economic Co-operation and Development，简称OECD）制定，旨在为各国政府订立国际税收协定提供参考依据。
三、《OECD范本》的重要性1. 提供标准化模板《OECD范本》提供了一套标准化的国际税收协定模板，为各国政府订立协定提供了统一的参考模板。
这一举措有利于提高国际税收协定的一致性和透明度，减少因协定差异性而引起的纠纷和不确定性。
2. 防止税收逃避和规避《OECD范本》在税收避免方面设有相应规定，可以有效防止跨境交易中的税收逃避和规避行为。
这有助于保障各国税收利益，促进公平税收环境的建立。
3. 推动国际合作《OECD范本》的制定和推广，有助于促进各国之间在税收领域的合作与交流。
促进各国政府加强信息共享，加大对跨境税收违规行为的打击力度，从而提升全球税收合作的效果。
四、《OECD范本》的内容和要点1. 首部分：范本的目的和适用范围范本首先明确了协定的目的和适用范围，明确规定了双重征税的具体定义和范围，为后续协定内容的制定奠定了基础。
2. 第二部分：避免双重征税规则此部分规定了关于避免双重征税的具体规则，包括所得项目的避免双重征税、避免个人所得项税收重复征税等内容。
3. 第三部分：减免和抵免规则此部分规定了如何对所得进行减免和抵免，避免跨境所得双重征税。
4. 第四部分：非歧视条款范本重点规定了协定签署国不得歧视对方国家或其公民的具体规定，保障各国公平税收权益。
国际贸易的规则与公约解析
国际贸易的规则与公约解析一、前言国际贸易是指多个国家之间进行商品和服务交易的经济活动，是国际关系中的重要组成部分。
国际贸易的快速发展为各国带来了相对稳定的经济增长和全球市场的扩大，但同时也带来了许多的贸易争端和经济纠纷。
为了保障和促进国际贸易的有序发展，国际组织和各国政府建立了一系列的贸易规则和公约，以规范国际贸易。
本文将从国际贸易的规则和公约两个方面进行解析。
二、国际贸易规则1.关税和贸易总协定(GATT)关税和贸易总协定是二十世纪下半叶建立的最重要国际贸易协议。
它确立了关税和非关税措施的规则，包括减免基于关税的壁垒、禁止新的出口补贴、实现贸易的整体自由化等。
随着国际贸易的增长，GATT为规范全球贸易和投资通行证制定了多个专门协议和条款。
最终，GATT成长为世界贸易组织（WTO）的前身，并在关税进口工作方案最后的回合中制定了特别和差别待遇、分阶段开放等重要原则。
2.欧洲联盟(EU)规则欧盟是一个由28个成员国构成的贸易区和政治同盟。
欧盟规则主要涉及成员国之间的贸易，但也涵盖其与其他国家的贸易关系。
欧盟规则与WTO规则相互交叉和正交工作，其特点在于制定了更为庞杂和严格的条款。
比如，欧盟的环境法规、双重评估规则等，对欧盟成员国中的工业和农业制造商产生了影响。
3.北美自由贸易协定(NAFTA)北美自由贸易协定(NAFTA)被认为是战后规模最大的自由贸易区之一。
它为美国、加拿大和墨西哥开辟了无关税的贸易通道，覆盖了广泛的商品和服务。
NAFTA规定了知识产权、投资、贸易和争端解决等方面的规则。
此外，NAFTA为通过缩小消费品价格、消除劳动效率低下和提升竞争力来刺激中小企业的增长提供了支持。
三、国际贸易公约1. 联合国国际贸易法委员会(UNCITRAL)公约联合国国际贸易法委员会公约(UNCITRAL Convention)是国际贸易公约中的重要部分。
在UNCITRAL下，各国参与制定和实施国际商事法。
公约规定当各种国法存在冲突时如何处理，以便保护商业的连贯性。
论我国反海外腐败制度的完善进路——以国际反海外腐败立法经验为视角
论我国反海外腐败制度的完善进路———以国际反海外腐败立法经验为视角张馨文１，刘恒东２（１．北京师范大学法学院，北京 １００８７５）（２．北京厚大合川律师事务所，北京 １０００４０） 摘要：我国目前欠缺专门的行之有效的反海外腐败制度，需要借鉴国际反海外腐败的立法经验来完善这一制度。
当前比较成熟的反海外腐败制度规定有：国际条约中的《ＯＥＣＤ公约》《联合国反腐败公约》，美国的ＦＣＰＡ及英国ＵＫＢＡ。
这些反海外腐败制度对该类犯罪的主体、对象、构成要件、出罪事由、量刑等内容进行了明确规定。
我国应当借鉴其立法经验，对目前《刑法》第１４６条第２款的内容进行扩充，并对《刑法》第７条属人管辖的规定进行修改，从而激活我国反企业海外腐败犯罪制度适用。
此外，我国还应当结合国内关于认罪认罚从宽制度的规定制定中国的企业合规计划。
关键词：反海外腐败；贿赂；单位犯罪；合规计划；法人责任中图分类号：Ｄ９２４．３３ 文献标识码：Ａ 文章编号：１６７３－１５６５（２０２１）０１－０１１７－０８收稿日期：２０２０－１１－１０作者简介：张馨文（１９９４－），女，山西太原人，北京师范大学法学院２０２０级博士生，主要研究方向为刑法学。
刘恒东（１９８２－），男，山东邹平人，北京厚大合川律师事务所律师，主要研究方向为刑法学。
基金项目：本文系２０２０年度北京师范大学刑事法律科学研究院学术型研究生专项科研基金课题“非法催收行为的刑事变迁与处遇”（项目编号：２０２０ＣＣＬＳ０１０）的阶段性研究成果。
随着经济全球化的不断发展，企业所面对的市场早已不再局限于企业所在国的市场，所面对的是广阔的世界市场。
与开拓市场相伴而生的不仅是机遇，还有风险，而在现代社会中这种风险主要表现为法律风险。
近年来，中国企业由于不熟悉国外法律规定而被制裁的案例屡见不鲜，企业不仅面临巨额罚单甚至还有可能被迫退出海外市场。
而在诸多法律风险中腐败问题是企业难以逾越和摆脱的一大痛点。
腐败问题不仅侵蚀企业财产，还会影响一个企业的社会形象，最终影响企业产品或服务的销售，甚至使企业滑向深渊。
专利与知识产权保护的国际规则和条约
专利与知识产权保护的国际规则和条约在全球化的背景下，知识产权保护成为了国际社会共同关注的问题。
专利作为知识产权的一种形式，其在促进科技创新和保护创新成果方面发挥着重要作用。
为了确保专利和知识产权的有效保护，各国间制定了一系列的国际规则和条约。
本文将介绍一些重要的国际规则和条约，并分析其对专利与知识产权保护的影响。
一、世界知识产权组织(WIPO)世界知识产权组织是联合国的一个专门机构，致力于推动全球知识产权保护的国际合作。
其重要的国际条约包括《专利合作条约》(PCT)、《商标法律体系化条约》(MPL)和《版权法律体系化条约》(CPL)等。
这些条约的签署和执行，为专利和知识产权的国际保护提供了重要的法律依据。
《专利合作条约》是专利国际合作的核心文件，其目的是简化专利申请程序，降低成本，并提高专利保护的国际标准。
通过该条约，申请人可以凭一份国际申请同时申请多个国家或地区的专利，并且在国际阶段获得专利审查报告，从而可以更好地决定是否继续在特定国家或地区展开专利申请。
二、巴黎公约和经合组织(OECD)巴黎公约是1883年成立的第一个涉及知识产权保护的国际组织，旨在协调和统一各国对于工业产权的保护。
该公约的最重要内容是建立了巴黎公约局，负责协助各国间实施公约规定。
根据公约规定，申请人只需在一个巴黎公约国家申请专利，就可以在其他巴黎公约国家享受同等的优先权。
经合组织(OECD)的成员国基于对知识经济的共同关注，制定了一系列的合作机制和规则，致力于保护知识产权并促进创新。
这些合作机制和规则为知识产权的国际保护提供了重要指导，并加强了各国间的合作与交流。
三、TRIPS协定TRIPS协定是1994年成立的世界贸易组织(WTO)的一部分，也是全球最重要的知识产权协定之一。
该协定的核心目标是促进知识产权的保护和推动知识产权在全球范围内的自由交易。
根据TRIPS协定，各成员国应制定适当的法律措施，保护专利权利人的权益，并确保知识产权的有效执行和保护。
OECD《公司治理准则》_
OECD《公司治理准则》_什么是OECD以及OECD《跨国公司⾏为准则》、《OECD公司治理原则》经济合作与发展组织，简称经合组织(OECD)，是由30个OECD成员国（市场经济国家）和9个观察员国组成的政府间国际经济组织，旨在共同应对全球化带来的经济、社会和政府治理等⽅⾯的挑战，并把握全球化带来的机遇。
制定与发展1976年经济合作与发展组织制订《跨国公司⾏为准则》（Guidelines for Multinational Enterprises)，34个国家政府签署了这⼀⾏为准则使其逐渐在全球推⼴。
该准则对于上世纪70年代全球范围开展的企业准则运动做出了重要贡献。
2000年，经济合作与发展组织对这⼀准则进⾏了修订，将其重点放在了可持续发展上，并包含了国际劳⼯组织所有的核⼼劳⼯协议，这表明新修订的准则更突出对企业在履⾏社会责任⽅⾯的指导。
主要内容准则的内容具有综合性特点，涵盖⼀般政策、信息公布、劳资关系、环境、打击⾏贿、消费者利益、科学技术、竞争、税收等⽅⾯。
适⽤原则OECD《跨国公司⾏为准则》遵循以下适⽤原则：（1）企业遵守本准则是⾃愿并且⾮法律强制性的；（2）加⼊本准则的各国政府须⿎励在其领⼟上经营的企业遵守本准则；（3）不论企业所有权性质如何（私有、国有或公私混合所有）都适⽤参照本准则；（4）本准则适⽤于与跨国企业内部所有实体（母公司和（或）⼦公司）；（5）本准则对任何相关的跨国企业和国内企业同等适⽤；（6）本准则加⼊国政府应推⼴企业实施本准则。
影响此准则是通过OECD成员国的国家联络点推⼴试⾏的，通过这些联络点不断地宣传此准则，提供咨询服务，并解决共同⾯临的问题，这些措施促进了⾏为准则的推⾏与遵守。
但是，与国际劳⼯协议⼀样，这些⾏为准则都是针对政府的，这就难以保证企业会承担相关的责任，因此这使得准则在促进企业履⾏社会责任⽅⾯的作⽤是有限的。
经过三⼗年的推⼴应⽤，经济合作与发展组织《跨国公司⾏为准则》取得了巨⼤的进展。
关于打击国际商业交易中 行贿外国公职人员行为的 公约
关于打击国际商业交易中行贿外国公职人员行为的公约及相关文件目录关于打击国际商业交易中行贿外国公职人员行为的公约 (5)对《关于打击国际商业交易中行贿外国公职人员行为的公约》的注释 (19)理事会关于进一步打击国际商业交易中贿赂外国公职人员行为的建议 (31)理事会关于进一步打击国际商业交易中贿赂外国公职人员行为的税收措施建议 (43)理事会关于贿赂和官方支持的出口信贷问题的建议 (45)发展援助委员会关于双边援助采购反腐败计划的建议 (48)经济合作与发展组织跨国企业指导原则——第六部分 (49)议定如下：HA VE AGREED AS FOLLOWS:附件OECD出口统计注：* 1990-1995; ** 1991-1996; *** 1993-1996数据来源：经济合作与发展组织，(1) 国际货币基金组织关于比利时-卢森堡：比利时和卢森堡的贸易统计数据只有两国合计数字。
就本公约第15条第1款而言，如比利时或卢森堡交存接受书、批准书或核准书，或如比利时和卢森堡两国交存接受书、批准书或核准书，则应认为出口份额占前10位的一国已交存批准书，且两国合计出口额将计入10国出口总额的60%之中，该百分比为本公约根据本款规定生效所需比例。
ANNEXSTATISTICS ON OECD EXPORTSNotes: * 1990-1995; ** 1991-1996; *** 1993-1996Source: O ECD, (1) IMFConcerning Belgium-Luxembourg: Trade statistics for Belgium and Luxembourg are available only on a combined basis for the two countries. For purposes of Article 15, paragraph 1 of the Convention, if either Belgium or Luxembourg deposits its instrument of acceptance, approval or ratification, or if both Belgium and Luxembourg deposit their instruments of acceptance, approval or ratification, it shall be considered that one of the countries which have the ten largest exports shares has deposited its instrument and the joint exports of both countries will be counted towards the 60 percent of combined total exports of those ten countries, which is required for entry into force under this provision.19罪时使用其中的精确术语。
2014版经济合作与发展组织(oecd)范本和2011版联合国(un)范本注释
2014版经济合作与发展组织(oecd)范本和2011版联合国(un)范本注释【原创实用版】目录1.2014 版 OECD 范本和 2011 版 UN 范本的背景和意义2.OECD 范本的主要内容3.UN 范本的主要内容4.两个范本的异同5.两个范本的影响和启示正文一、2014 版 OECD 范本和 2011 版 UN 范本的背景和意义2014 版经济合作与发展组织（OECD）范本和 2011 版联合国（UN）范本，是两个重要的国际税收标准。
OECD 范本全称为《多边税收征管互助公约》，旨在加强国际税收合作，打击跨国逃避税行为。
而 UN 范本则全称为《联合国税收协定范本》，主要涉及国家间税收协定的制定和执行。
二、OECD 范本的主要内容OECD 范本主要包括以下几个方面：1.税收情报交换：各国应相互交换税收情报，以便于掌握跨国纳税人的收入和财产信息。
2.税收协定：各国应签订双边或多边税收协定，以避免重复征税和减轻国际贸易税收负担。
3.税收征管合作：各国应加强税收征管合作，共同打击跨国逃避税行为。
三、UN 范本的主要内容UN 范本主要包括以下几个方面：1.税收协定原则：各国应遵循公平、公正、透明的原则签订税收协定。
2.税收协定范围：税收协定应包括各种税收种类，如所得税、财产税等。
3.税收协定条款：税收协定应明确各国税收管辖权，避免重复征税和减轻国际贸易税收负担。
四、两个范本的异同OECD 范本和 UN 范本在加强国际税收合作、打击跨国逃避税方面具有共同目标，但在具体内容和实施方式上存在一定差异。
OECD 范本更注重税收情报交换和税收征管合作，而 UN 范本则侧重于税收协定原则、范围和条款的制定。
五、两个范本的影响和启示OECD 范本和 UN 范本对国际税收体系的完善和发展具有重要影响。
对于我国而言，应积极参与国际税收合作，加强与其他国家的税收协定签订和执行，同时完善国内税收法律法规，提高税收征管水平，打击跨国逃避税行为。
oecd公约
oecd公约OECD公约是指由经济合作与发展组织（Organization for Economic Co-operation and Development，简称OECD）制定并推动实施的一系列国际合作准则和原则。
OECD成立于1961年，由30个成员国组成，旨在促进成员国之间的经济合作和发展，并为全球经济治理提供政策建议。
OECD公约涉及各个领域，主要包括经济、环境、可持续发展、科技创新、反腐败、税收合作等。
本文将从其中几个主要方面进行介绍。
首先，OECD的经济准则是其公约的核心内容之一。
OECD倡导自由市场经济和开放式经济政策，强调市场的竞争和资源的有效配置。
在经济准则方面，OECD提出了一系列原则，包括市场开放、非歧视原则、价格和产量灵活性、公平竞争、信息透明等。
这些准则旨在鼓励成员国制定和实施开放、透明和有效的市场机制，促进贸易和投资自由化。
其次，环境和可持续发展是OECD公约的重要内容。
OECD呼吁成员国在经济发展的过程中注重环境保护和可持续利用资源。
OECD公约中包含了一系列关于环境保护的原则和指导，如减少污染、促进环境可持续性、推动低碳经济发展等。
OECD通过研究和分析环境保护政策的经济影响，并提供政策建议和指导，促进成员国在环境领域的合作和经验交流。
科技创新是OECD公约的重要议题之一。
OECD鼓励成员国加强科技创新和技术发展，提高经济竞争力和创新能力。
OECD公约中包括推动科研合作、提高研发投入、促进技术转移、保护知识产权等内容。
OECD通过分享科技创新的最佳实践、加强研究合作和推动技术转移，为成员国提供重要的政策支持和实践经验。
反腐败是OECD公约关注的重点领域之一。
OECD鼓励成员国加强反腐败合作和国内反腐败措施。
OECD在公约中提出了一系列反腐败原则和指导，包括建立透明和公正的政治和经济环境、推动政府职能透明度、打击贿赂行为、加强国际合作等。
OECD通过分析腐败行为的成本和影响，制定和推进有效的反腐败政策，提高成员国反腐败能力和国际合作水平。
OECD 反腐败公约 (最新权威版)
UnclassifiedDAFFE/IME/BR(97)20Organisation de Coopération et de Développement EconomiquesOLIS :08-Apr-1998Organisation for Economic Co-operation and Development Dist. :10-Apr-1998__________________________________________________________________________________________Or. Eng.DIRECTORATE FOR FINANCIAL, FISCAL AND ENTERPRISE AFFAIRS COMMITTEE ON INTERNATIONAL INVESTMENT AND MULTINATIONAL ENTERPRISES Working Group on Bribery in International Business Transactions (CIME)CONVENTION ON COMBATING BRIBERY OF FOREIGN PUBLIC OFFICIALS IN INTERNATIONAL BUSINESS TRANSACTIONS and related Documents 64091UnclassifiedDAFFE/IME/BR(97)20Or. Eng.DAFFE/IME/BR(97)20TABLE OF CONTENTSCONVENTION ON COMBATING BRIBERY OF FOREIGN PUBLIC OFFICIALS IN INTERNATIONAL BUSINESS TRANSACTIONS (3)COMMENTARIES ON THE CONVENTION ON COMBATING BRIBERY OF FOREIGN PUBLIC OFFICIALS IN INTERNATIONAL BUSINESS TRANSACTIONS (12)REVISED RECOMMENDATION OF THE COUNCIL ON COMBATING BRIBERY IN INTERNATIONAL BUSINESS TRANSACTIONS (19)RECOMMENDATION OF THE COUNCIL ON THE TAX DEDUCTIBILITY OF BRIBES TO FOREIGN PUBLIC OFFICIALS (28)DAFFE/IME/BR(97)20 CONVENTION ON COMBATING BRIBERY OF FOREIGN PUBLIC OFFICIALS ININTERNATIONAL BUSINESS TRANSACTIONSAdopted by the Negotiating Conference on 21 November 1997PreambleThe Parties,Considering that bribery is a widespread phenomenon in international business transactions, including trade and investment, which raises serious moral and political concerns, undermines good governance and economic development, and distorts international competitive conditions;Considering that all countries share a responsibility to combat bribery in international business transactions;Having regard to the Revised Recommendation on Combating Bribery in International Business Transactions, adopted by the Council of the Organisation for Economic Co-operation and Development (OECD) on 23 May 1997, C(97)123/FINAL, which, inter alia, called for effective measures to deter, prevent and combat the bribery of foreign public officials in connection with international business transactions, in particular the prompt criminalisation of such bribery in an effective and co-ordinated manner and in conformity with the agreed common elements set out in that Recommendation and with the jurisdictional and other basic legal principles of each country;Welcoming other recent developments which further advance international understanding and co-operation in combating bribery of public officials, including actions of the United Nations, the World Bank, the International Monetary Fund, the World Trade Organisation, the Organisation of American States, the Council of Europe and the European Union;Welcoming the efforts of companies, business organisations and trade unions as well as other non-governmental organisations to combat bribery;Recognising the role of governments in the prevention of solicitation of bribes from individuals and enterprises in international business transactions;Recognising that achieving progress in this field requires not only efforts on a national level but also multilateral co-operation, monitoring and follow-up;Recognising that achieving equivalence among the measures to be taken by the Parties is an essential object and purpose of the Convention, which requires that the Convention be ratified without derogations affecting this equivalence;DAFFE/IME/BR(97)20Have agreed as follows:Article 1The Offence of Bribery of Foreign Public Officials1.Each Party shall take such measures as may be necessary to establish that it is a criminal offence under its law for any person intentionally to offer, promise or give any undue pecuniary or other advantage, whether directly or through intermediaries, to a foreign public official, for that official or for a third party, in order that the official act or refrain from acting in relation to the performance of official duties, in order to obtain or retain business or other improper advantage in the conduct of international business.2.Each Party shall take any measures necessary to establish that complicity in, including incitement, aiding and abetting, or authorisation of an act of bribery of a foreign public official shall be a criminal offence. Attempt and conspiracy to bribe a foreign public official shall be criminal offences to the same extent as attempt and conspiracy to bribe a public official of that Party.3.The offences set out in paragraphs 1 and 2 above are hereinafter referred to as “bribery of a foreign public official”.4.For the purpose of this Convention:a.“foreign public official” means any person holding a legislative, administrative or judicialoffice of a foreign country, whether appointed or elected; any person exercising a publicfunction for a foreign country,including for a public agency or public enterprise; and anyofficial or agent of a public international organisation;b.“foreign country” includes all levels and subdivisions of government, from national to local;c.“act or refrain from acting in relation to the performance of official duties” includes any useof the public official’s position, whether or not within the official’s authorised competence.Article 2Responsibility of Legal PersonsEach Party shall take such measures as may be necessary, in accordance with its legal principles, to establish the liability of legal persons for the bribery of a foreign public official.DAFFE/IME/BR(97)20Article 3Sanctions1.The bribery of a foreign public official shall be punishable by effective, proportionate and dissuasive criminal penalties. The range of penalties shall be comparable to that applicable to the bribery of the Party’s own public officials and shall, in the case of natural persons, include deprivation of liberty sufficient to enable effective mutual legal assistance and extradition.2.In the event that, under the legal system of a Party, criminal responsibility is not applicable to legal persons, that Party shall ensure that legal persons shall be subject to effective, proportionate and dissuasive non-criminal sanctions, including monetary sanctions, for bribery of foreign public officials.3.Each Party shall take such measures as may be necessary to provide that the bribe and the proceeds of the bribery of a foreign public official, or property the value of which corresponds to that of such proceeds, are subject to seizure and confiscation or that monetary sanctions of comparable effect are applicable.4. Each Party shall consider the imposition of additional civil or administrative sanctions upon a person subject to sanctions for the bribery of a foreign public official.Article 4Jurisdiction1.Each Party shall take such measures as may be necessary to establish its jurisdiction over the bribery of a foreign public official when the offence is committed in whole or in part in its territory.2.Each Party which has jurisdiction to prosecute its nationals for offences committed abroad shall take such measures as may be necessary to establish its jurisdiction to do so in respect of the bribery of a foreign public official, according to the same principles.3.When more than one Party has jurisdiction over an alleged offence described in this Convention, the Parties involved shall, at the request of one of them, consult with a view to determining the most appropriate jurisdiction for prosecution.4.Each Party shall review whether its current basis for jurisdiction is effective in the fight against the bribery of foreign public officials and, if it is not, shall take remedial steps.DAFFE/IME/BR(97)20Article 5EnforcementInvestigation and prosecution of the bribery of a foreign public official shall be subject to the applicable rules and principles of each Party. They shall not be influenced by considerations of national economic interest, the potential effect upon relations with another State or the identity of the natural or legal persons involved.Article 6Statute of LimitationsAny statute of limitations applicable to the offence of bribery of a foreign public official shall allow an adequate period of time for the investigation and prosecution of this offence.Article 7Money LaunderingEach Party which has made bribery of its own public official a predicate offence for the purpose of the application of its money laundering legislation shall do so on the same terms for the bribery of a foreign public official, without regard to the place where the bribery occurred.Article 8Accounting1.In order to combat bribery of foreign public officials effectively, each Party shall take such measures as may be necessary, within the framework of its laws and regulations regarding the maintenance of books and records, financial statement disclosures, and accounting and auditing standards, to prohibit the establishment of off-the-books accounts, the making of off-the-books or inadequately identified transactions, the recording of non-existent expenditures, the entry of liabilities with incorrect identification of their object, as well as the use of false documents, by companies subject to those laws and regulations, for the purpose of bribing foreign public officials or of hiding such bribery.2.Each Party shall provide effective, proportionate and dissuasive civil, administrative or criminal penalties for such omissions and falsifications in respect of the books, records, accounts and financial statements of such companies.DAFFE/IME/BR(97)20Article 9Mutual Legal Assistance1.Each Party shall, to the fullest extent possible under its laws and relevant treaties and arrangements, provide prompt and effective legal assistance to another Party for the purpose of criminal investigations and proceedings brought by a Party concerning offences within the scope of this Convention and for non-criminal proceedings within the scope of this Convention brought by a Party against a legal person. The requested Party shall inform the requesting Party, without delay, of any additional information or documents needed to support the request for assistance and, where requested, of the status and outcome of the request for assistance.2.Where a Party makes mutual legal assistance conditional upon the existence of dual criminality, dual criminality shall be deemed to exist if the offence for which the assistance is sought is within the scope of this Convention.3. A Party shall not decline to render mutual legal assistance for criminal matters within the scope of this Convention on the ground of bank secrecy.Article 10Extradition1.Bribery of a foreign public official shall be deemed to be included as an extraditable offence under the laws of the Parties and the extradition treaties between them.2.If a Party which makes extradition conditional on the existence of an extradition treaty receives a request for extradition from another Party with which it has no extradition treaty, it may consider this Convention to be the legal basis for extradition in respect of the offence of bribery of a foreign public official.3.Each Party shall take any measures necessary to assure either that it can extradite its nationals or that it can prosecute its nationals for the offence of bribery of a foreign public official. A Party which declines a request to extradite a person for bribery of a foreign public official solely on the ground that the person is its national shall submit the case to its competent authorities for the purpose of prosecution.4.Extradition for bribery of a foreign public official is subject to the conditions set out in the domestic law and applicable treaties and arrangements of each Party. Where a Party makes extradition conditional upon the existence of dual criminality, that condition shall be deemed to be fulfilled if the offence for which extradition is sought is within the scope of Article 1 of this Convention.DAFFE/IME/BR(97)20Article 11Responsible AuthoritiesFor the purposes of Article 4, paragraph 3, on consultation, Article 9, on mutual legal assistance and Article 10, on extradition, each Party shall notify to the Secretary-General of the OECD an authority or authorities responsible for making and receiving requests, which shall serve as channel of communication for these matters for that Party, without prejudice to other arrangements between Parties.Article 12Monitoring and Follow-upThe Parties shall co-operate in carrying out a programme of systematic follow-up to monitor and promote the full implementation of this Convention. Unless otherwise decided by consensus of the Parties, this shall be done in the framework of the OECD Working Group on Bribery in International Business Transactions and according to its terms of reference, or within the framework and terms of reference of any successor to its functions, and Parties shall bear the costs of the programme in accordance with the rules applicable to that body.Article 13Signature and Accession1.Until its entry into force, this Convention shall be open for signature by OECD members and by non-members which have been invited to become full participants in its Working Group on Bribery in International Business Transactions.2.Subsequent to its entry into force, this Convention shall be open to accession by any non-signatory which is a member of the OECD or has become a full participant in the Working Group on Bribery in International Business Transactions or any successor to its functions. For each such non-signatory, the Convention shall enter into force on the sixtieth day following the date of deposit of its instrument of accession.Article 14Ratification and Depositary1.This Convention is subject to acceptance, approval or ratification by the Signatories, in accordance with their respective laws.2.Instruments of acceptance, approval, ratification or accession shall be deposited with the Secretary-General of the OECD, who shall serve as Depositary of this Convention.DAFFE/IME/BR(97)20Article 15Entry into Force1.This Convention shall enter into force on the sixtieth day following the date upon which five of the ten countries which have the ten largest export shares set out in DAFFE/IME/BR(97)18/FINAL (annexed), and which represent by themselves at least sixty per cent of the combined total exports of those ten countries, have deposited their instruments of acceptance, approval, or ratification. For each signatory depositing its instrument after such entry into force, the Convention shall enter into force on the sixtieth day after deposit of its instrument.2.If, after 31 December 1998, the Convention has not entered into force under paragraph 1 above, any signatory which has deposited its instrument of acceptance, approval or ratification may declare in writing to the Depositary its readiness to accept entry into force of this Convention under this paragraph 2. The Convention shall enter into force for such a signatory on the sixtieth day following the date upon which such declarations have been deposited by at least two signatories. For each signatory depositing its declaration after such entry into force, the Convention shall enter into force on the sixtieth day following the date of deposit.Article 16AmendmentAny Party may propose the amendment of this Convention. A proposed amendment shall be submitted to the Depositary which shall communicate it to the other Parties at least sixty days before convening a meeting of the Parties to consider the proposed amendment. An amendment adopted by consensus of the Parties, or by such other means as the Parties may determine by consensus, shall enter into force sixty days after the deposit of an instrument of ratification, acceptance or approval by all of the Parties, or in such other circumstances as may be specified by the Parties at the time of adoption of the amendment.Article 17WithdrawalA Party may withdraw from this Convention by submitting written notification to the Depositary. Such withdrawal shall be effective one year after the date of the receipt of the notification. After withdrawal, co-operation shall continue between the Parties and the Party which has withdrawn on all requests for assistance or extradition made before the effective date of withdrawal which remain pending.DAFFE/IME/BR(97)20ANNEXSTATISTICS ON OECD EXPORTSNotes: * 1990-1995; ** 1991-1996; *** 1993-1996Source:OECD, (1) IMFConcerning Belgium-Luxembourg: Trade statistics for Belgium and Luxembourg are available only on a combined basis for the two countries. For purposes of Article 15, paragraph 1 of the Convention, if either Belgium or Luxembourg deposits its instrument of acceptance, approval or ratification, or if both Belgium and Luxembourg deposit their instruments of acceptance, approval or ratification, it shall be considered that one of the countries which have the ten largest exports shares has deposited its instrument and the joint exports of both countries will be counted towards the 60 percent of combined total exports of those ten countries, which is required for entry into force under this provision.COMMENTARIES ON THE CONVENTION ON COMBATING BRIBERY OF FOREIGN PUBLIC OFFICIALS IN INTERNATIONAL BUSINESS TRANSACTIONSAdopted by the Negotiating Conference on 21 November 1997General:1.This Convention deals with what, in the law of some countries, is called “active corruption” or “active bribery”, meaning the offence committed by the person who promises or gives the bribe, as contrasted with “passive bribery”, the offence committed by the official who receives the bribe. The Convention does not utilise the term “active bribery” simply to avoid it being misread by the non-technical reader as implying that the briber has taken the initiative and the recipient is a passive victim. In fact, in a number of situations, the recipient will have induced or pressured the briber and will have been, in that sense, the more active.2.This Convention seeks to assure a functional equivalence among the measures taken by the Parties to sanction bribery of foreign public officials, without requiring uniformity or changes in fundamental principles of a Party’s legal system.Article 1. The Offence of Bribery of Foreign Public Officials:Re paragraph 1:3.Article 1 establishes a standard to be met by Parties, but does not require them to utilise its precise terms in defining the offence under their domestic laws. A Party may use various approaches to fulfil its obligations, provided that conviction of a person for the offence does not require proof of elements beyond those which would be required to be proved if the offence were defined as in this paragraph. For example, a statute prohibiting the bribery of agents generally which does not specifically address bribery of a foreign public official, and a statute specifically limited to this case, could both comply with this Article. Similarly, a statute which defined the offence in terms of payments “to induce a breach of the official’s duty” could meet the standard provided that it was understood that every public official had a duty to exercise judgement or discretion impartially and this was an “autonomous”definition not requiring proof of the law of the particular official’s country.4.It is an offence within the meaning of paragraph 1 to bribe to obtain or retain business or other improper advantage whether or not the company concerned was the best qualified bidder or was otherwisea company which could properly have been awarded the business.5.“Other improper advantage” refers to something to which the company concerned was not clearly entitled, for example, an operating permit for a factory which fails to meet the statutory requirements.6.The conduct described in paragraph 1 is an offence whether the offer or promise is made or the pecuniary or other advantage is given on that person’s own behalf or on behalf of any other natural person or legal entity.7.It is also an offence irrespective of, inter alia, the value of the advantage, its results, perceptions of local custom, the tolerance of such payments by local authorities, or the alleged necessity of the payment in order to obtain or retain business or other improper advantage.8.It is not an offence, however, if the advantage was permitted or required by the written law or regulation of the foreign public official’s country, including case law.9.Small “facilitation” payments do not constitute payments made “to obtain or retain business or other improper advantage" within the meaning of paragraph 1 and, accordingly, are also not an offence. Such payments, which, in some countries, are made to induce public officials to perform their functions, such as issuing licenses or permits, are generally illegal in the foreign country concerned. Other countries can and should address this corrosive phenomenon by such means as support for programmes of good governance. However, criminalisation by other countries does not seem a practical or effective complementary action.10.Under the legal system of some countries, an advantage promised or given to any person, in anticipation of his or her becoming a foreign public official, falls within the scope of the offences described in Article 1, paragraph 1 or 2. Under the legal system of many countries, it is considered technically distinct from the offences covered by the present Convention. However, there is a commonly shared concern and intent to address this phenomenon through further work.Re paragraph 2:11.The offences set out in paragraph 2 are understood in terms of their normal content in national legal systems. Accordingly, if authorisation, incitement, or one of the other listed acts, which does not lead to further action, is not itself punishable under a Party’s legal system, then the Party would not be required to make it punishable with respect to bribery of a foreign public official.Re paragraph 4:12.“Public function” includes any activity in the public interest, delegated by a foreign country, such as the performance of a task delegated by it in connection with public procurement.13. A “public agency” is an entity constituted under public law to carry out specific tasks in the public interest.14. A “public enterprise” is any enterprise, regardless of its legal form, over which a government, or governments, may, directly or indirectly, exercise a dominant influence. This is deemed to be the case, inter alia, when the government or governments hold the majority of the enterprise’s subscribed capital, control the majority of votes attaching to shares issued by the enterprise or can appoint a majority of the members of the enterprise’s administrative or managerial body or supervisory board.15.An official of a public enterprise shall be deemed to perform a public function unless the enterprise operates on a normal commercial basis in the relevant market, i.e., on a basis which is substantially equivalent to that of a private enterprise, without preferential subsidies or other privileges.16. In special circumstances, public authority may in fact be held by persons (e.g., political party officials in single party states) not formally designated as public officials. Such persons, through their de facto performance of a public function, may, under the legal principles of some countries, be considered to be foreign public officials.17.“Public international organisation” includes any international organisation formed by states, governments, or other public international organisations, whatever the form of organisation and scope of competence, including, for example, a regional economic integration organisation such as the European Communities.18. “Foreign country” is not limited to states, but includes any organised foreign area or entity, such as an autonomous territory or a separate customs territory.19.One case of bribery which has been contemplated under the definition in paragraph 4.c is where an executive of a company gives a bribe to a senior official of a government, in order that this official use his office -- though acting outside his competence -- to make another official award a contract to that company.Article 2. Responsibility of Legal Persons:20.In the event that, under the legal system of a Party, criminal responsibility is not applicable to legal persons, that Party shall not be required to establish such criminal responsibility.Article 3. Sanctions:Re paragraph 3:21.The “proceeds” of bribery are the profits or other benefits derived by the briber from the transaction or other improper advantage obtained or retained through bribery.22.The term “confiscation” includes forfeiture where applicable and means the permanent deprivation of property by order of a court or other competent authority. This paragraph is without prejudice to rights of victims.23.Paragraph 3 does not preclude setting appropriate limits to monetary sanctions.Re paragraph 4:24.Among the civil or administrative sanctions, other than non-criminal fines, which might be imposed upon legal persons for an act of bribery of a foreign public official are: exclusion from entitlement to public benefits or aid; temporary or permanent disqualification from participation in public procurement or from the practice of other commercial activities; placing under judicial supervision; and a judicial winding-up order.Article 4. Jurisdiction:Re paragraph 1:25.The territorial basis for jurisdiction should be interpreted broadly so that an extensive physical connection to the bribery act is not required.Re paragraph 2:26.Nationality jurisdiction is to be established according to the general principles and conditions in the legal system of each Party. These principles deal with such matters as dual criminality. However, the requirement of dual criminality should be deemed to be met if the act is unlawful where it occurred, even if under a different criminal statute. For countries which apply nationality jurisdiction only to certain types of offences, the reference to “principles” includes the principles upon which such selection is based. Article 5. Enforcement:27.Article 5 recognises the fundamental nature of national regimes of prosecutorial discretion. It recognises as well that, in order to protect the independence of prosecution, such discretion is to be exercised on the basis of professional motives and is not to be subject to improper influence by concerns of a political nature. Article 5 is complemented by paragraph 6 of the Annex to the 1997 OECD Revised Recommendation on Combating Bribery in International Business Transactions, C(97)123/FINAL (hereinafter, “1997 OECD Recommendation”), which recommends, inter alia, that complaints of bribery of foreign public officials should be seriously investigated by competent authorities and that adequate resources should be provided by national governments to permit effective prosecution of such bribery. Parties will have accepted this Recommendation, including its monitoring and follow-up arrangements. Article 7. Money Laundering:28.In Article 7, “bribery of its own public official” is intended broadly, so that bribery of a foreign public official is to be made a predicate offence for money laundering legislation on the same terms, when a Party has made either active or passive bribery of its own public official such an offence. When a Party has made only passive bribery of its own public officials a predicate offence for money laundering purposes, this article requires that the laundering of the bribe payment be subject to money laundering legislation.Article 8. Accounting:29.Article 8 is related to section V of the 1997 OECD Recommendation, which all Parties will have accepted and which is subject to follow-up in the OECD Working Group on Bribery in International Business Transactions. This paragraph contains a series of recommendations concerning accounting requirements, independent external audit and internal company controls the implementation of which will be important to the overall effectiveness of the fight against bribery in international business. However, one immediate consequence of the implementation of this Convention by the Parties will be that companies which are required to issue financial statements disclosing their material contingent liabilities will need to take into account the full potential liabilities under this Convention, in particular its Articles 3。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
oecd公约-回复
什么是OECD公约？
OECD公约是指“经济合作与发展组织公约”，全称为“经济合作与发展组织（Organisation for Economic Co-operation and Development）成立公约”。
OECD是由35个成员国组成的国际组织，旨在为成员国提供一个合作和对话的平台，推动经济发展、社会进步和可持续发展。
OECD 公约是这个组织的核心文件，规定了组织的宗旨、原则、职能和机构安排等方面的内容。
创建背景
OECD成立于1961年，是继马歇尔计划后，为了推动战后欧洲经济复苏，协助成员国之间建立经济合作而设立的国际组织。
创始成员国包括美国、英国、法国、德国等主要欧洲国家和美洲国家加拿大。
最初的目标是协助成员国维持经济增长、促进就业、提高生活水平，并在国际舞台上树立一个以各国为主体的平等合作和对话机制。
OECD公约主要内容
1. 宗旨与原则：OECD公约确立了组织的宗旨，即维护成员国的经济繁荣、就业和生活水平的持续改善，以及推动成员国之间的经济发展、社会进步
和可持续发展。
同时，公约还明确了组织的工作原则，主张市场经济、民主政治和法治的原则。
2. 组织结构与职能：OECD公约规定了组织的机构安排和职能。
组织由理事会、秘书处和专门的委员会等组成。
理事会是组织的最高决策机构，由成员国的代表组成。
秘书处负责组织的日常运作和执行决议，由一位秘书长领导。
专门的委员会负责各个领域的政策制定、数据收集和经验分享。
3. 政策协调与经验交流：OECD公约强调成员国之间的政策协调和经验交流，旨在通过分享最佳实践、开展政策对话和制定政策指导，促进成员国之间的经济合作和发展。
组织通过专门的委员会和工作组等机制，研究和推动各个领域的政策合作，包括经济、金融、教育、环境、创新等。
4. 机构评估与监测：OECD公约还规定了组织对成员国的监测和评估机制。
通过评估成员国的政策和实践，OECD能够提供中立、客观的意见和建议，帮助成员国改进政策和实践，提高经济和社会绩效。
OECD也会定期发布经济展望报告和专题研究，为成员国制定政策提供参考。
如何加入OECD？
OECD公约规定了加入组织的程序和条件。
按照公约规定，任何一个符合一定条件的国家都有资格申请加入OECD。
加入程序包括提交申请、参与
审查和经过成员国的批准等步骤。
审查涵盖多个领域，包括经济、金融、教育、环境等。
申请国需要满足一系列标准，如市场经济制度、民主政治、法治和合适的经济政策等。
最终，经过组织成员国的一致同意，申请国可以成为OECD的成员国。
对中国的意义
中国在2007年正式加入OECD，成为该组织的第30个成员国，这对于中国的经济和全球经济治理都具有重要意义。
加入OECD使中国能够参与到全球经济政策的制定和合作中，不仅可以分享国际经验，也能够影响和推动国际规则的制定。
同时，OECD的政策研究和评估也为中国改善政策和实践提供了重要参考。
总结
OECD公约是OECD组织的核心文件，规定了组织的宗旨、原则、职能和机构安排等方面的内容。
该公约的制定旨在推动成员国之间的经济合作和发展，促进经济增长、就业和生活水平的提高，以及推动社会进步和可持续发展。
加入OECD的程序和条件也在公约中有所规定，并涵盖了多个领域的审查和成员国的批准。
中国的加入对于其经济和全球经济治理都具有重要意义，能够参与到全球经济政策的决策和制定中，分享国际经验并推
动国际规则的制定。