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      Hoven S. 244.

       [11]

      Heimann/Pieth S. 75.

       [12]

      Neugebauer S. 132 ff.

       [13]

      Man spricht von transfer pricing oder von base erosion.

       [14]

      Heimann/Pieth S. 38 f.

       [15]

      Hoven S. 237; Pieth Strafrecht Besonderer Teil, S. 345.

       [16]

      Vgl. International Bar Association/Basel Institute on Governance, The International Bar Association Judicial Integrity Initiative: Judicial Systems and Corruption, 5.5.2016.

       [17]

      Pub. L. No. 95–213, 91 Stat. 1494 (FCPA 1977).

       [18]

      Heimann/Pieth S. 71 f.

       [19]

      Pieth OECD S. 10; Heimann/Pieth S. 72 f.

       [20]

      Jimmy Carter im Vorwort zu Heimann/Pieth S. XIII.

       [21]

      Jimmy Carter im Vorwort zu Heimann/Pieth XIII; Pieth OECD S. 11.

       [22]

      Vgl. the Commission on Transnational Corporations des ECOSOC und später das Committee on an International Agreement on Illicit Payments; Pieth International Efforts to Combat Corruption, A-1039.

       [23]

      Pub. L. No. 100–148, 102 Stat. 1107 (FCPA 1988); Tarullo S. 674.

       [24]

      OECD Council, United States Proposal on the Issue of Illicit Payments, note by the Secretary-General, 23 March 1989, incl. Annex, United States Proposal for an International Agreement on Illicit Payments, 14 March 1989 (C(89)49).

       [25]

      International Chamber of Commerce Rules on Combatting Corruption, 2011 ed., Erstveröffentlichung 1977.

       [26]

      Pieth OECD S. 13 ff.

       [27]

      OECD Recommendation of the Council on Bribery in International Business Transactions of 27 May 1994; Pieth OECD S. 16 f.

       [28]

      Revised Recommendation of the Council of the OECD on Combatting Bribery in International Business Transactions, 23.5.1997; Pieth OECD S. 17 f.

       [29]

      Convention on Combatting Bribery of Foreign Public Officials in International Business Transactions, verabschiedet am 21.11.1997, unterzeichnet am 17.12.1997; Pieth OECD S. 18 ff.

       [30]

      Heimann/Pieth S. 59 ff.

       [31]

      Korte S. 401 ff.; Zerbes S. 74 ff.

       [32]

      Zerbes S. 77 ff.

       [33]

      Annex I: Good Practice Guidance on Implementing Specific Articles of the Convention on Combatting Bribery of Foreign Public Officials in International Business Transactions, 2009.

       [34]

      Failure of commercial organizations to prevent bribery; Ausnahme für adequate systems; vgl. Pieth/Ivory S. 28 f.

       [35]

      Krit. aber Pieth Braucht Deutschland ein Unternehmensstrafrecht?, S. 276 ff.

       [36]

      Art. 5 OECD-Konvention; N 27 Official Commentary.

       [37]

      Vgl. eine vergleichbare Situation in Kanada: Die Absetzung der Justizministerin, weil sie nicht bereit war, mit der Firma SNC-Lavalin (dem Hauptsponsor des kanadischen Premierministers) einen Vergleich einzugehen: dazu Pieth 9.3.2019 SWI: Corruption: is Trudeau like Blair (verfügbar unter: www.swissinfo.ch/eng/opinion_corruption--is-trudeau-like-blair-/44811912).

       [38]

      Heimann/Pieth S. 87 ff.

       [39]

      Heimann/Pieth S. 93.

       [40]

      Bonucci S. 534 ff.

       [41]

      Pieth OECD S. 45 f.

       [42]

      FATF, International Standards on Combatting Money Laundering and the Financing of Terrorism and Proliferation, The Financial Action Task Force Recommendations (angenommen 15.2.2012).

       [43]

      Recommendation of the Council for Further Combatting Bribery of Foreign Public Officials in International Business Transactions, 26.11.2009.

       [44]

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