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ACCA Applied Skills · Corporate and Business Law (Global) · Fraudulent and criminal behaviour

Under the OECD Anti-Bribery Convention approach, which of the following is the central conduct that participating states agree to make a criminal offence?

States agree to criminalise offering, promising or giving an undue advantage to a foreign public official to obtain or retain business in international transactions. The focus is on bribers paying foreign officials, not on late filings, lawful taxes or domestic private-sector payments.

  1. AOffering or giving an undue advantage to a foreign public official to obtain or retain businessCorrect
  2. BAccepting a bribe from a private competitor in the domestic market
  3. CFailing to file annual accounts on time
  4. DPaying lawful taxes to a foreign government

Explanation

The Convention focuses on the supply side: intentionally offering, promising or giving an undue advantage to a foreign public official in order to obtain or retain business or other improper advantage in international business. Late accounts and tax payments are not bribery, and domestic private-to-private bribes are not the Convention's core target.

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