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11
ULUSLARARASI TİCARİ İŞLEMLERDE YABANCI KAMU GÖREVLİLERİNE VERİLEN RÜŞVETİN ÖNLENMESİ
It is of vital impor tance for public
ofcials working in institutions abroad
to full the notication obligation in
terms of the offence of bribery of
foreign public ofcials. Thanks to such
notications, the judicial authorities of
our country could investigate such
offences committed abroad but
falling within our jurisdiction in an
efcient and swift manner.
When the aforementioned
example is evaluated in terms of
the legislation in our country;
- As a result of the proceed-
ing, criminal responsibility of the
company representatives emerges
and if they are found guilty, they can be
sentenced to imprisonment from four
years to twelve years. Having regard to
the aforementioned company, security
measures provided for in Ar ticle 60 of
the Turkish Criminal Code shall
apply and the acquired benets shall
be conscated.
In terms of constitution of an
offence, there is no difference between
provision of 200,000 USD bribe
directly to a foreign public ofcial and
to his relatives for his
f a v o u r
or to a charity organization to be
indicated by him.
- S i m i l a r l y, i n t e r ms o f
constitution of an offence, there is no
di fference between provision of
offered or promised advantage to the
public ofcials elected or appointed
abroad or the ofcials of public
institutions or bodies carrying out
legislative, administrative or judicial
funct ions, to publ ic ofcials of
international organizations such as the
United Nations (UN), United Nations
Educational, Scientic and Cultural
Organization (UNESCO) which have
ben establ ished by the states,
g o v e r nme n t s o r o t h e r p u b l i c
organizations regardless of their
structure and eld of duty or to those
performing duties having international
nature in the same country.
- With regard to the aforemen-
tioned offence, by the Convention as
well as by Ar ticle 43 of the Law
numbered 3568 on Cer tied General
Accoun t ancy, Ce r t i ed Pub l i c
Accountancy and Sworn-in Public
Accountancy, general accountants,
cer tied publ ic accountants and
sworn-in public accountants and their
employees are obliged to inform the
competent authorities of the acts
constituting an offence which they
found out in connection with their
dut ies. Thus, members of that
profession who are keeping the books
of Company A have the liability of
notifying the offence when theyf nd
out any illegal action or irregularity with
regard to the amount of the bribe
-In the aforementioned case,
despite Company A did not have the
conditions to apply for the tender, it
provided benets to itself by giving
bribe to a foreign public ofcial in order
to be awarded wi th the tender.
A l t h o u g h t h e a f o r eme n t i o n e d
Company had the conditions to apply
for the tender and been awarded with
the tender, legally, and it obtained a
b e n e  t o n l y t o f a c i l i t a t e t h e
bureaucratic procedures, the offence
of bribery of foreign ofcials would be
constituted
Those who know about the
company's business
transactions or nd out
the offence are also guilty
Any kind of advantage
provided to a foreign public
ofcial can be an element
of the offence of bribery
Your Company would
have been Company "A"