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Amanda N. Raad
Ropes & Gray
Andrew Howard
Partner
Ropes & Gray
S. Susan Zhu
Ropes & Gray
Contributions by Ropes & Gray

4

A practical guide to FCPA enforcement actions (US)
A practical guide to FCPA enforcement actions (US)
Practice notes

This Practice Note provides information on the enforcement of bribery and corruption offences in the USA under the Foreign Corrupt Practices Act of 1977 (FCPA) by the US Department of Justice (DOJ) and the Securities and Exchange Commission (SEC). This note walks through the steps of an enforcement action and explains the different methods of disposal available to the enforcement authorities, including criminal prosecution, negotiated settlements and non-prosecution agreements, declinations, termination letters and civil proceedings. The note concludes with a discussion of recent trends in the FCPA enforcement as well as acquisition-related enforcement actions and successor liability under the FCPA.

A practical guide to FCPA investigations (US)
A practical guide to FCPA investigations (US)
Practice notes

This Practice Note provides information on the investigatory authority of the US Department of Justice (DOJ) and the Securities and Exchange Commission (SEC) with regards to bribery and corruption offences under the Foreign Corrupt Practices Act 1977 (FCPA). This note walks through the steps of an investigation, beginning with opportunities for self-disclosure and co-operation credit. The powers of the DOJ and SEC to conduct investigations are explained as are the links the DOJ and SEC have forged with their international counterparts to investigate cross border bribery and corruption offences. It then describes the stages of an investigation, issues of privilege, and possible negotiated resolutions.

Corruption and common law bribery—pre-Bribery Act 2010 [Archived]
Corruption and common law bribery—pre-Bribery Act 2010 [Archived]
Practice notes

This Practice Note has been archived and is not being maintained. This Practice Note considers the practical implications of Pre-Bribery Act 2010 corruption law. It explains the offence of bribery at common law, the impact of the statutory provisions under the Prevention of Corruption Acts ie the Prevention of Corruption Act 1916 (PCA 1916) on the Public Bodies Corrupt Practices Act 1889 (PBCPA 1889) and the Prevention of Corruption Act 1906 (PCA 1906), the development of the anti-corruption legislation under the pre-Bribery Act 2010 regime, the territorial reach of and ongoing liability under the pre-Bribery Act 2010 regime and penalties and sentencing under the Prevention of Corruption Acts 1916.

Pre BA 2010 bribery and corruption—Practicalities [Archived]
Pre BA 2010 bribery and corruption—Practicalities [Archived]
Practice notes

This Practice Note has been archived and is not being maintained. This Practice Note considers the practical implications of pre-Bribery Act 2010 corruption regime.

Contributions by Ropes & Gray Experts

3

How to choose a holding company jurisdiction—tax considerations
How to choose a holding company jurisdiction—tax considerations
Practice notes

This Practice Note sets out the general tax concerns and objectives when considering the location of a holding company or intermediate holding company for an international business (or a division of an international business), including withholding tax on profit distributions and other payments, participation exemptions, double taxation treaties, interest deductibility and relevant anti-avoidance provisions such as transfer pricing. This Practice Note is produced in partnership with Andrew Howard of Ropes & Gray International LLP.

The UK as a holding company jurisdiction—tax considerations
The UK as a holding company jurisdiction—tax considerations
Practice notes

This Practice Note summarises the attributes of the UK as a tax-efficient holding company jurisdiction. This Practice Note looks at withholding tax on distributions and payments, participation exemptions, double taxation treaties, interest deductibility and relevant anti-avoidance provisions such as controlled foreign company rules and diverted profits tax. This Practice Note is produced in partnership with Andrew Howard of Ropes & Gray International LLP.

Other Work
Key tax attributes of holding company jurisdiction—checklist
Key tax attributes of holding company jurisdiction—checklist

This Checklist provides a template to use when evaluating the key attributes of potential holding company jurisdictions. This Checklist was produced in partnership with Andrew Howard of Ropes & Gray International LLP.

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