The commencement of the Criminal Justice (Corruption Offences) Act 2018 represents a landmark in the combatting of bribery and corruption in Irish business in both the public and the private sectors. In this article, Sean O'Reilly outlines key concepts that must be understood in order to navigate the legislation successfully and the principal offences that the 2018 Act enshrines.
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This article first appeared in Irish Tax Review, Vol. 32 No. 3 (2019) © Irish Tax Institute
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