The International Enforcement Law Reporter

The International Enforcement Law Reporter is a monthly print and online journal covering news and trends in international enforcement law.

Since September 1985, the International Enforcement Law Reporter has analyzed the premier developments in both the substantive and procedural aspects of international enforcement law. Read by practitioners, academics, and politicians, the IELR is a valuable guide to the difficult and dynamic field of international law.

UK’s Westminster Magistrates Court Orders Extradition of UK ‘Batman’ Investor to Germany for Tax Fraud

Tuesday, July 27, 2021
Author: 
Bruce Zagaris
Volume: 
37
Issue: 
8
Abstract: 

On July 19, 2021, District Judge Michael Snow of the Westminster Magistrates’ Court ordered the extradition of Peter Singh Virdee from the United Kingdom to Germany to face tax fraud charges concerning allegations he operated a criminal gang that stole €125.6 million ($148.2 million) in a carbon credits carousel scam.

U.S. and Allies Blame China for Hacking the Microsoft Exchange

Thursday, July 22, 2021
Author: 
Marwah Adhoob
Volume: 
37
Issue: 
7
Abstract: 

On July 19, 2021, the U.S., European Union, and NATO accused China for its involvement in the Microsoft Exchange hack that impacted companies, governments, and organizations. The announcement fell short of any sanctions and was mainly intended to set clear guidelines on what is prohibited. [1]

 



[1] Zolan Kanno-Youngs and David E. Sanger, U.S. Accuses China of Hacking Microsoft, The New York Times, July 19, 2021, https://www.nytimes.com/2021/07/19/us/politics/microsoft-hacking-china-b....

 

U.S. Justice Department Brings Forfeiture Action for 10th Century Statute Looted from Cambodia

Thursday, July 22, 2021
Author: 
Bruce Zagaris
Volume: 
37
Issue: 
7
Abstract: 

On July 15, 2021, the United States Attorney for the Southern District of New York announced the filing of a civil complaint seeking forfeiture of a 10th Century Khmer sandstone statue – Skanda on a  Peacock – in order to return it to the Kingdom of Cambodia.[1] In approximately 1997, a former member of the Khmer Rouge led a team of looters who store the statute from the Prasat Krachap temple at Koh Ker in Cambodia. Thereafter, antiquities dealer Douglas Latchford allegedly sold it into the international art market.  The statue is considered to be a masterpiece of artistic achievement and a valuable part of the Cambodian cultural heritage.[2]



[1]    U.S. Department of Justice, 10th Century Statute Looted from Cambodian Temple Is Subject of Forfeiture Action Filed in Manhattan Federal Court, Press Rel. 21-181, July 15, 2021.

[2]    United States. V. 10th Century Cambodian Sandstone Sculpture Depicting Skanda on a Peacock, United States District Court Southern District of N.Y., Case 1:21-cv-06065, Verified Complaint for Forfeiture, July 15, 2021, paragr. 1 https%3A%2F%2Fwww.justice.gov%2Fusao-sdny%2Fpress-release%2Ffile%2F1412521%2Fdownload&...  

 

Chilean Woman Living Australia to Face Extradition for Kidnapping Charges

Wednesday, July 21, 2021
Author: 
Marwah Adhoob
Volume: 
37
Issue: 
7
Abstract: 

On June 25, 2021, an Australian federal court judge ruled that a Chilean woman living in Sydney must face extradition for her alleged involvement in kidnappings during Augusto Pinochet’s dictatorship.[1]



[1] Erin Cunningham, Chilean woman should be extradited for alleged kidnappings under Pinochet, says Australian court, The Washington Post, June 24, 2021, https://www.washingtonpost.com/world/2021/06/24/australia-chile-extradition-pinochet/.

 

OECD Publishes New Edition of Fighting Tax Crime as More Tax Authorities Prosecute Tax Crimes

Monday, July 19, 2021
Author: 
Bruce Zagaris
Volume: 
37
Issue: 
7
Abstract: 

On June 17, 2021, the Organization of Economic Cooperation and Development (OECD) published a new editor of Fighting Tax Crime – The Ten Global Principles (78 pp., ISBN 9789264807143 (EPUB).  Initially published in 2017, the work furnishes the first comprehensive guide to combating tax crimes. It discusses ten essential principles covering the legal, institutional, administrative, and operational aspects necessary for developing an efficient and effective system for identifying, investigating and prosecuting tax crimes, while respecting the rights of accused taxpayers.

Ex-Goldman Banker Settles SEC’s Ghana Bribery Case

Saturday, July 17, 2021
Author: 
Austin Max Scherer
Volume: 
37
Issue: 
7
Abstract: 

A former executive at Goldman Sachs U.K., Asante Benko, settled the U.S. Securities and Exchange Commission’s (SEC) claims that he funneled at least $2.5 million in bribes to government officials in Ghana to secure a power plant contract for a Turkish energy company.[1]  Asante Benko agreed to pay over $329,000 to resolve the regulator’s enforcement action.  The total money yields from $275,000 in ill-gotten profits and $54,000 in interest.[2]  The SEC accused Benko of violating the Foreign Corrupt Practices Act (FCPA) by paying off members of parliament and key government officials through a Ghana-based shell company.[3]  Goldman Sachs was not named in the complaint due to its full cooperation with SEC’s investigation.[4]  This article will further discuss the violations by Asante Benko, highlight important guidelines and provisions of the FCPA, and the practices of Goldman Sachs’ compliance department. 



[1] Dean Seal, Ex-Goldman Banker Settles SEC’s Ghana Bribery Case, LAW 360, https://www.law360.com/articles/1397083/ex-goldman-banker-settles-sec-s-ghana-bribery-case, Jun. 23, 2021 (last visited Jul. 16, 2021).

[2] Id.

[3] Id.

[4] Id.

 

State Department 2021: Trafficking In Persons Report Highlights Impact of Misinformation and Covid-19 on Human Trafficking

Saturday, July 17, 2021
Author: 
Marwah Adhoob
Volume: 
37
Issue: 
7
Abstract: 

On July 1, 2021, the U.S. Department of State released the 2021 Trafficking in Persons Report (TIP) that documents the global effort towards combating human trafficking.

 

In the Report’s opening remarks, Secretary of State Antony Blinken stated that

 “Through this Report, we call on governments to join the United States in improving our collective efforts to address human trafficking comprehensively. Doing so requires us to mitigate harmful practices and policies that cause socioeconomic or political vulnerabilities that traffickers often prey on.”[1]

 



[1] United States Department of State, 2021 Trafficking in Persons Report - United States of America, July 1 2021 , available at: https://www.state.gov/wp-content/uploads/2021/07/TIP_Report_Final_20210701.pdf.

 

U.S. Indicts Iranian Intelligence Officials on Alleged Efforts to Kidnap U.S. Journalist and Human Rights Activist

Saturday, July 17, 2021
Author: 
Bruce Zagaris
Volume: 
37
Issue: 
7
Abstract: 

On July 13, 2021, United States Department of Justice officials unsealed an indictment in the U.S. District Court for the Southern District of New York, charging four Iranian nationals with conspiracies concerning kidnapping, sanctions violations, bank and wire fraud, and money laundering.  The indictment charges a co-conspirator, who is an Iranian national and California resident, with structuring violations.[1]



[1]    United States v. Alireza Shavaroghi Farahazi, U.S. District Court. S.D.N.Y., S1 21 Cr. 430 (RA), Sealed Superseding Indictment, July 15, 2021.  U.S. Department of Justice, Iranian Intelligence Officials Indicted on Kidnapping Conspiracy Charges, Press Rel. 21-652, July 13, 2021.

 

Events in Haiti and C.A.R. Show Threats Posed by Mercenaries to International Peacekeeping

Friday, July 16, 2021
Author: 
Sara Kaufman
Volume: 
37
Issue: 
7
Abstract: 

Recent events in Haiti[1] and the Central African Republic[2] have underscored the continued threats that the use of mercenaries poses to international peacekeeping.  Mercenaries have been involved in armed conflicts for over 3,000 years, as kings and despots have utilized them in order to acquire and maintain power and affluence.[3]   International law has strived to regulate such offences and encourage States to prevent the illicit activities, especially violence and assassinations, from occurring within their borders. As defined by Article 47 of Additional Protocol I to the Geneva Conventions, mercenaries are individuals who are recruited locally or abroad in order to participate directly in an armed conflict.  They are motivated through substantial material compensation and are neither nationals of a party to the conflict nor a resident to the territory involved in the conflict.[4]



[1] Laurence Blair and Ryan Grim, Bolivian Ex-Minister of Defense Plotted a Second Coup Using U.S. Mercenaries, The Intercept, June 17, 2021, https://theintercept.com/2021/06/17/bolivia-coup-plot-mercenaries/.

[2] Declan Walsh, Russian Mercenaries Are Driving War Crimes in Africa, U.N. Says, The New York Times, June 27, 2021, https://www.nytimes.com/2021/06/27/world/asia/russia-mercenaries-central-african-republic.html.

[3] Grant E. Courtney, American Mercenaries and the Neutrality Act: Shortening the Leash on the Dogs of War, Journal of Legislation, 1985, https://scholarship.law.nd.edu/cgi/viewcontent.cgi?article=1430&context=jleg.

[4] International Convention against the Recruitment, Use, Financing and Training of Mercenaries, Office of the United Nations High Commissioner for Human Rights, 2001, https://www.ohchr.org/EN/ProfessionalInterest/Pages/Mercenaries.aspx.

 

Amec Foster Wheeler Concludes Global Corruption Settlement with the U.S., U.K. and Brazil

Friday, July 16, 2021
Author: 
Bruce Zagaris
Volume: 
37
Issue: 
7
Abstract: 

On June 25 and July 2, 2021, respectively, the U.S. Department of Justice (DOJ)[1] and the U.K. Serious Fraud Office (SFO)[2] announced settlements with Amec Foster Wheeler Energy Limited (Amec Foster Wheeler or AFW) over global corruption.  AFW also settled with the Brazilian government, and the three governments collaborated in the settlement.[3]



[1]    U.S. Department of Justice, Amec Foster Wheeler Energy Limited Agrees to Pay Over $18 Million to Resolve Charges Related to Bribery Scheme in Brazil, Press. Rel. 21-601, June 25, 2021.

[2]    U.K. Serious Fraud Office, SFO enters into £103m DPA with Amec Foster Wheeler Energy Limited, July 2, 2021.

 

 

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