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Выявление уязвимых мест на уровне секторов экономики и государственного управления Ìíîãîëèêàÿ êîððóïöèÿ Под редакцией Эдгардо Кампоса Санджая Прадхана Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized

Многоликая коррупция

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Книга является плодом работы многих подразделений Всемирного банка и отражает усилия, направленные на более глубокое понимание феномена коррупции. Ее первая часть посвящена коррупции в таких секторах экономи- ки, как здравоохранение, образование, лесное хозяйство, дорожное хозяйство, электроэнергетика, нефть и газ, водоснабжение и канализация. Во второй части рассматривается управление государственными финансами, в частности формирование и исполнение бюджета, государственные закупки товаров и услуг, деятельность налоговых и таможенных ведомс

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The Many Faces of Corruption

Tracking Vulnerabilities at the Sector Level

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!-&+ muchos gracias, merci beaucoup, dank u zeer, grazie molto, vielen dank, G1%EH1& c6ac(G1, thank you very much!

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4)'#".'6".

Acosta, R. T. 1999. «Forest Management and Protection: The Philippine Experience.» Paper prepared for the Regional Symposium on Strengthening Cooperation for Forest Law Enforcement in Mekong Basin Countries, Phnom Penh, Cambodia, June 14–15.

Akella, Anita Sundari, and James B. Cannon. 2004. Strengthening the Weakest Links: Strategies for Improving the Enforcement of Environmental Laws Globally. Washington DC: Conservation International.

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8. ;6&%%#J(1''"? -)5 9Z; 61 5&$#.1+) 120)4), 17 (M'# 2006 4. (2006 U. S.App. LEXIS 19476).

4)'#".'6".

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4. =100)6G(# $ 3%&2.013'&04&.(J&-21+ -&2.10&

Lovei, Laszlo, and Alastair McKechnie. 2000. «The Costs of Corruption for the Poor, Energy Sector.» Viewpoint Note 207, Public Policy for Private Sector, World Bank, Washington, DC (April).

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2005. Geneva: United Nations.World Bank. 2001. «India. Power Supply to Agriculture.» Energy Sector Unit, South

Asia Regional Offi ce, World Bank, Washington, DC (June).

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Bueb, Jean Pierre, and Nicola Ehlermann-Cache. 2005. «Inventory of Mechanisms to Disguise Corruption in the Bidding Process and Some Tools for Prevention and Detection.» In Fighting Corruption and Promoting Integrity in Public Procurement, 161–175. Paris: Organisation for Economic Co-operation and Development.

Center for Economic Studies [CES], Ifo Institute for Economic Research, and CESifo GmbH [Munich Society for the Promotion of Economic Research] (CESIFO). 2004. «The Political Economy of Corruption and the Role of Financial Institution.» CESIFO Working Paper Series 1293:1–32.

Søreide, Tina. 2005. «Grey Zones and Corruption in Public Procurement: Issues for Consideration.» In Fighting Corruption and Promoting Integrity in Public Procurement, 51–58. Paris: Organisation for Economic Co-operation and Development.

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2. >12/*/.&%E'/# 5(-2)--(# '/ .&+) 1.0(J/.&%E'141 $%(#'(# '&I.( '/ 5&+1-20/.(M 60($&5&'/ $ 0/G1.& F1--/ (Ross, 1999). D--%&51$/'(& $*/(+1-$#*&? '&I.(, =&-.12(, 21'I%(2.1$ ( 40/=5/'-2(, $1?' 60($&5&'1 $ Bannon and Collier (2003). B1%&& 1GL(& 1J&'2( $1*5&?-.$(# '&I.( '/ -.0/'" ;I0(2( +1='1 '/?.( $ Catholic Relief Services (2003). 9%&5)&. 1.+&.(.E, C.1 0&=(+ 8G/-/'5=1 $ R(4&0(( 1-)L&-.$(% H(012(? '/G10 ('(J(/.($, '/60/$%&'-'", '/ G10EG) - 2100)6J(&? ( 50)4(+( '&4/.($'"+( 61-%&5-.$(#+( 6/0/-512-/ (*1G(%(# . 9+. Sacker (2006).

3. 9+. 21++&'./0(( 1 ( 2.4. 8.20".(& '1$", +&-.101=5&'(? ( (*+&'&'(& 1J&'12 */6/-1$ ( +/-H./G1$

51G"C( ./2=& +14). 60($&-.( 2 6&0&-+1.0) 6014'1*1$ 61 $"0)C2&. Y'/C(-.&%E'"? 01-. '&60&5$(5&''", 51,151$ $ 0&*)%E./.& 1.20".(# '1$", +&--.101=5&'(? '/G%M5/%-# $ ;'41%&, <2$/.10(/%E'1? U$('&& , 7/$0(./'(( ( S(+10&. 85'(+ (* 61-%&5'(, 60(+&01$ -.0/'", -.1%2')$H&?-# -1 *'/C(-.&%E'"+ 01-.1+ 51,151$ $ 0&*)%E./.& 1.20".(# 20)6'141 +&-.101=5&'(# '&I.(, #$%#&.-# :/+G15=/ . 9+. «An Oil Find to Enrich or Corrupt Cambodia», International Herald Tribune, November 4–5, 2006.

5. A&./%E'"? /'/%(* .&,'(C&-2(, 601G%&+, )-)4)G%#ML(, 6/0/512- (*1G(%(#, ( $/0(/'." $1*+1='1? 61%(.(2( 601.($15&?-.$(# (+ +1='1 '/?.( $ Katz and others (2004); Davis, Ossowski, and Fedelino (2003).

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6. 8G*10" D'-.(.)./ !-&+(0'141 G/'2/ 1,$/."$/M. H&-.E H(012(, /-6&2.1$ '/5%&=/L&41 )60/$%&'(# ( 60&5-./$%#M. -./.(-.(C&-2)M 615G102) 1.$&.1$ $-&, *'/C(.&%E'", */('.&0&-1$/''", -.101'. 8G-%&51$/'1 G1%&& 150 -.0/'. 9+. http://www.worldbank.org / wbi / governance.

7. B/*/ 5%# 0&?.('41$ Transparency International 60&5-./$%&'/ '/ -/?.& http://www.transparency.org / policy_research / surveys_indices / cpi / 2005. !1-60(#.(& +1=&. 1.-./$/.E $1 $0&+&'( 1. 0&/%E'", 0&*)%E./.1$. R/60(+&0, '&-21%E-21 )61+#').", -.0/' 0/*$&0')%( $ 61-%&5'&& $0&+# /'.(2100)6J(1''"& 2/+6/'((, 21.10"& $ '&21.10", -%)C/#, 5161%'#M. 60('#."& (+( 1G#*/-.&%E-.$/ $ 0/+2/, D'(J(/.($" 61 61$"H&'(M 601*0/C'1-.( 5&#.&%E'1-.( 51G"$/ML(, 1.0/-%&?, 16(-/''1? '(=& $ 3.1? 4%/$&.

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9. 804/'(*/J(# -.0/' — 32-610.&01$ '&I.( (OPEC) '/ 601.#=&'(( +'14(, %&. )-6&H'1 140/'(C($/&. 61-.)6%&'(& '&I.( '/ +(01$"& 0"'2(, 6155&0=($/# $"-12)M +/0=) (%( 0&'.).

10. :0/.2)M 60&*&'./J(M 0(-21$, 21.10"& 0&-)0-'1& G14/.-.$1 '&-&. 5%# 6151.-C&.'1-.( ( 0/*$(.(# -1$0&+&''", 61%(.(C&-2(, ('-.(.).1$, +1='1 '/?.( $ Zakaria (2004, pp. 73–76). 9+. ./2=& Moore (2004) ( Karl (1997). >152)6 1661*(J(( +1=&. $"0/=/.E-# $ 60#+1+ 6&0&$15& 5&'&4 (%( $ G1%&& 161--0&51$/''1+ I('/'-(01$/'(( (*G(0/.&%E'1? 2/+6/'((.

11. S/21& $1-60(#.(& -1,0/'#&.-# 5/=& '&-+1.0# '/ .1, C.1 '&I.E $ '/-.1#L&& $0&+# #$%#&.-# H(0121 .104)&+"+ '/ +&=5)'/015'", 0"'2/, -"0E&$"+ .1$/01+. !"0/=&'(& «21+/'5'"& $"-1."», 60($&5&''1& $ -%&5)ML&+ 60&5%1=&'(( $1-,15(. 2 Q&'(') ( (-61%E*)&.-# $ 2/C&-.$& '/*$/'(# 2'(4( 61 +&=5)'/015'1? (-.10(( '&I.(, -+. Yergin and Stanislaw (1998).

12. Y/C/-.)M */6)./''"& ( '&601*0/C'"& $*/(+11.'1H&'(# +&=5) 60/$(.&%E--.$1+ ( '/J(1'/%E'"+( '&I.#'"+( 21+6/'(#+( -1*5/M. 1-1G&''1 G%/41-60(#.'"& )-%1$(# 5%# 2100)6J((. 9+. 60(+&0 6.2 ( McPherson (2003).

13. 9+., '/60(+&0, Carola Hoyas, «China and India Fill Void Left by Rights Campaigners», Financial Times, March 1, 2006; David White, «The China Factor», Financial Times, November 21, 2006; ( Rowan Callick, «China Promises Bonanza for Africa», The Australian, November 6, 2006.

278

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14. <./ .&+/ 0/-20"$/&.-# $ «Oil Clouds West’s Dealings with Africa Strongmen», Reuters, July 20, 2006. >12/*/.&%E'"? /'/%(* -$#*( 61%(.(2( 9Z; , 21+-+&0C&-2(, ('.&0&-1$ ( 2100)6J(( $ :/*/,-./'& +1='1 '/?.( $ -./.E& Ron Stodghill, «Oil, Cash and Corruption,» New York Times, November 5, 2006. R&-15'1*'/C'1-.E -(4'/%1$ -1 -.101'" /+&0(2/'-2141 60/$(.&%E-.$/ $ 1.'1-H&'(( <2$/.10(/%E'1? U$('&( #$%#&.-# .&+1? -./.&? «With Friends Like These…», Washington Post, April 18, 2006, ( Chris McGreal and Dan Galister, «The Tiny African State, the President’s Son, and the $ 35 Million Malibu Mansion», The Guardian, November 6, 2006.

15. 9+. Pascal Fletcher, «China Muscles in to Africa Oil Scramble», Reuters, December 15, 2005, ( Steven Mufson, «As China, U. S. Vie for More Oil, Diplomatic Friction May Follow», Washington Post, April 15, 2006.

16. >1'#.(& «*/21'15/.&%E'/# 2100)6J(# » G"%1 60&5%1=&'1 A3'(&%1+ :/)I-+/'1+ ( >&501 !('-&'.& (* !-&+(0'141 G/'2/ . 9+. Kaufmann and Vincente (2005).

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24. 9+. 60(+&0 6.3 ( -/?. http://www.usdoj.gov / criminal / fraud / giffenpr. pdf.25. 9+. «African Minister Took Cut of Oil Contracts», Financial Times, October 25,

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Kensington International v. Republic of Congo, Walker Holdings Ltd., Queen’s Bench Division (Commercial Court), 26 November 2005 [2005] EWHC 2684 (comm.) 2005 A11 ER (D) 370 (Nov) (Approved judgment). 9+. ./2=& Sebastian Mallaby, «A Corrupt French Connection», Washington Post, March 13, 2006. 7/%%/G( ).$&0=5/&., C.1 15(' (* 20&5(.101$, Kensington International, ./2=& G"% */-%)-H/' $ REM-P102& 61 5&%) 1G 1G$('&'(( BNP Paribas $ -41$10& - C('1$'(2/+( (* F&-6)G%(2( :1'41 - J&%EM -120".(# 51,151$. «! C&+ G" '( */2%MC/%/-E 01%E I0/'J)*-2141 G/'2/, — 6(H&. 7/%%/G(, — 2100)6J(# $ :1'41, 61,1=&, '& $"*"$/&. 0/*50/=&'(# ) 60/$(.&%E-.$/ W0/'J(( , 21.101& 6155&0=/%1 1G$('&'(&, C.1G" -6(-/.E 51%4 :1'41». 7/%%/G( 1.+&C/&., C.1 3.1 601(*1H%1 '&-+1.0# '/ -./.EM $1 I0/'J)*-21? 60&--&, 5&./%E'1 612/*"$/ML)M 601J&-- ,(L&'(# +(%%(1'1$ (* 61.12/ 51,151$ '&I.#'141 -&2.10/. W0/'J)*-2/# 4/-*&./ La Tribune 6(H&., C.1 «60&*(5&'. ]/2 Z(0/2 ( 21'41%&*-2/# 60/$#L/# $&0,)H2/ 5/$'1 '/,15#.-# $ 50)=&-2(, 1.'1H&'(#,».

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29. 9+. Jonathan Finer and Nelson Hernandez, «Iraqi Bust Nets Ring Smuggling Oil to Syria,» Washington Post, April 15, 2006. D0/2-21& 60/$(.&%E-.$1 .0/.(. 61C.( $ 500 +%' $ +&-#J '/ (+610. 6015)2.1$ 6&0&0/G1.2( '&I.(, 21.10"& 61-.)6/M. $ 6015/=) 61 -(%E'1 -'(=&''1? J&'&. >1 1J&'2/+, 51 30% (+-610.(0)&+141 .16%($/, 60(1G0&.&''141 61 '(*21? J&'&, '&%&4/%E'1 $"$1*-(.-# */ 60&5&%" -.0/'" ( 6&0&6015/&.-#.

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31. D'5&2- 104/'(*/J(( Global Integrity 1G&-6&C($/&. 21%(C&-.$&'')M 1J&'2) 3II&2.($'1-.( 41-)5/0-.$&''141 )60/$%&'(# $ 0/*%(C'", -.0/'/,. 8' ,/-0/2.&0(*)&. I)'2J(1'/%E'1-.E 41-)5/0-.$&''", -.0)2.)0 ( +&,/'(*+1$, 21.10"& 40/=5/'& +14). (-61%E*1$/.E, C.1G" */-./$(.E 60/$(.&%E-.$1 5&?--.$1$/.E $ ('.&0&-/, 1GL&-.$/. ! '/-.1#L&& $0&+# ('5&2- 1,$/."$/&. +&'&& 30 41-)5/0-.$. 9+. http://www.globalintegrity.org.

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orld Bank, IMF and the government of Ghana (2004).

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16. >1501G'&& -+. http://www.isodec.org.gh / budget-advocacy / index. html.17. 9+. World Bank — IMF Board HIPC Assessment Board Papers 2001, 2002, 2003

and 2005. http://web.worldbank.org / WBSITE / EXTERNAL / TOPICS / EXTPUBLICSECTORANDGOVERNANCE.

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4. >1501G'&& 1G 3.(, 60('J(6/, -+. Burton (2005) ( Wittig (2005).5. 9(4'/%(*/.10", 6&0&C(-%&''"& $ '/-.1#L&? 4%/$&, $*#." (* 0/*%(C'", (--

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12. F1)*-;22&0+/' $ -$1&? 0/G1.& (Rose-Ackerman, 1978) 6(H&., C.1 21'2)0&'-J(# -0&5( 61-./$L(21$ )-%)4 51%='/ -120/.(.E +/-H./G" 2100)6J((.

13. U%)G12(? /'/%(* +&.151$ $"#$%&'(# +/,('/J(? - .&'5&0'"+( 60&5-%1=&'(#+( $ Z$&J(( 60( 601$&5&'(( .&'5&01$ '/ -.01(.&%E-.$1 51014 -15&0=(.-# $ 0/G1.& 7. T21G-1' «7/,('/J(( - .&'5&0'"+( 60&5%1=&-'(#+( 60( 601$&5&'(( .&'5&01$ 61 41-*/2)62/+ $ Z$&J((» (Bid-Rigging in Swedish Procurement Auctions), (M'E 2004 4. http://www.joensuu.fi / taloustieteet / ott / scandale / tarto / papers / Maria%20Jakobsson. pdf.

14. Y/20"."& M0(-5(2J(( — 3.1 -.0/'" - $&-E+/ +#42(+( .0&G1$/'(#+( 2 0&-4(-.0/J(( G(*'&-/, / ./2=& 0/-6%"$C/."+( G/'21$-2(+( ( '/%141$"+( 601J&5)0/+(.

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17. 9+. Mitchell (2005). «9.0)2.)0'"& 601G&%"» $1*'(2/M. $ -(-.&+/, 41-)-5/0-.$&''", */2)612 61.1+), C.1 $ 1-)L&-.$%&'(( 41-*/2)612 )C/-.$)M. 0/*%(C'"& 40)66" %(J, 60( $*/(+15&?-.$(( 21.10", '&0&521 601(-,15#. '/2%/52(. <.(+ ( 61%E*)M.-# 2100)6J(1'&0" 5%# (*$%&C&'(# %(C'1? $"-415".

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20. !/='&?H(& 0/--%&51$/'(# 601$15#.-# $ 0/+2/, I(5)J(/0'", 61%'1+1C(? -6&J(/%E'"+ 6150/*5&%&'(&+ $').0&''(, 0/--%&51$/'(? !-&+(0'141 G/'-2/ — A&6/0./+&'.1+ ('-.(.)J(1'/%E'1? J&%1-.'1-.(. ;4&'.-.$1 +&=5)'/-015'141 0/*$(.(# 9Z; (;7F 9Z;) ./2=& 0/*0/G1./%1 -(-.&+) ('5(2/.1-01$. 9+. Fraud Indicators, Offi ce of the Inspector General Investigations, USAID, http://www.usaid.gov / oig / hotline / fraud_awareness_handbook_052201.pdf.

21. 8 21'.01%& /5+('(-.0/.($'", 0/-,151$ -+. http://www.idea-knowledge.gov.uk / idk / core / page. do? pageId=82701. U%)G12(? /'/%(* 61.&'J(-/%E'141 $1*5&?-.$(# 3%&2.01''1? -(-.&+" 41-)5/0-.$&''", */2)612 '/ )01$&'E 2100)6J(( -15&0=(.-# $ +/.&0(/%/, !-&+(0'141 G/'2/ (41-.1$#.-# 2 6)G%(2/J((). ! '&5/$'&+ 512%/5& 8<9F 41$10(.-# 1 61*(.($-'1+ 16".& 60(+&'&'(# ./21? -(-.&+" $ :10&& — -+. http://www.nibr.no / content / download / 3663 / 17219 / fi le / OECD-rapport+2005-+aase. pdf.

22. >1 +'&'(M 0#5/ )C&'",, 5%# 601.($15&?-.$(# 2100)6J(( +14). (--61%E*1$/.E-# .0( 615,15/. >&0$"? 60&561%/4/&. -1,0/'&'(& -./.)--2$1, .. &. ( -61%E*1$/.E -)L&-.$)ML(& 0&-)0-" 61 $"#$%&'(M ( '/2/*/'(M 210-

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0)6J(1''1? 60/2.(2(. !.101? 615,15 60&5)-+/.0($/&. G10EG) - 2100)6-J(&? '/ ('5($(5)/%E'1+ )01$'& - '/0/L($/'(&+ 0&-)0-1$ 61 $"#$%&'(M ( '/2/*/'(M 601.($160/$'", 5&?-.$(?. R/21'&J, .0&.(? 615,15 '/60/$%&' '/ (*+&'&'(& «-.0)2.)0'", )-%1$(? -)L&-.$1$/'(# 2100)6J((», '/60(+&0 6).&+ )-.0/'&'(# '&51-./.21$ GM0120/.(C&-2141 /66/0/./ ( 60($&5&'(# */21'15/.&%E-.$/ $ -11.$&.-.$(& - 61.0&G'1-.#+( 1GL&-.$/. 9+. Nas, Price, and Weber (1986, 0. 116).

23. >0/$1$1? /'/%(* +&=5)'/015'", 60140/++ 0/-20".(# ('I10+/J(( G"% -5&%/' 4-=1? >/-2/%E AMG)/, -./0H(+ -1$&.'(21+ 61 60/$1$"+ $1601-/+ !-&+(0'141 G/'2/ .

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)41%1$'141 5&%/ $ 1.'1H&'(( %(J/, 21.101& 61+14/&. $%/-.#+ )-./'1$(.E %(C'1-.E 50)4(, 60&-.)6'(21$ (%( $"#$(.E 50)4(& I/2." 61-./$12 '/0-21.(21$. 9+. paragraph 29 ter of Law Nr. 23.737. ! ;04&'.('& ./2=& 516)--2/&.-# -+#4C&'(& '/2/*/'(# 5%# 60&-.)6'(2/, 60&51-./$($H&41 $%/-.#+ -$&5&'(# 1 +&-.1'/,1=5&'(( 61,(L&''141 %(J/. 9+. paragraph 41 ter of Law Nr. 25.742. ! B0/*(%(( %(J1, 51G01$1%E'1 -11GL($H&& 1 /'.(21'2)0&'.'1? 60/2.(2&, 1-$1G1=5/&.-# 1. 1.$&.-.$&''1-.( $ -%)C/&, &-%( 7('(-.&0-.$) M-.(J(( '/ .1. +1+&'. '& G"%1 (*$&-.'1 1G 3.(, 5&?-.$(#,. 9+. Brazilian Antitrust Law, Law 10.149 / 2000 of Dec. 21, 2000. D./%E#'-21& */21'15/-.&%E-.$1 $ 1.'1H&'(( 0/-2/#$H(,-# 60&-.)6'(21$ (pentiti) 4/0/'.(0)&. (++)'(.&. 1. )41%1$'141 60&-%&51$/'(# (/(%( -+#4C&'(& '/2/*/'(# ( 1-)-L&-.$%&'(& */L(." -$(5&.&%&? 5%# %(J, -11GL($H(, $%/-.#+ -$&5&'(# 1 '/-(%E-.$&''1+ 6150"$& 5&+120/.(C&-2141 -.01#, .&0010(-.(C&-21? 5&#.&%E'1-.(, +/I(1*'", 104/'(*/J(#,, 61,(L&'(( %M5&?, '&*/21''1+ 1G101.& '/021.(21$ ( 21'.0/G/'5&. 9+., '/60(+&0, Law No. 304 of May 29, 1982; Law No. 15 of Feb. 15, 1980; Law No. 34 of Feb. 18, 1987; Decree-Law No. 8 / 91; Law No. 45 / 01; Decree-Law No. 8 of Jan. 15, 1991; and Law. No. 45 of Feb. 15, 2001. !0&+&''/# 40/=5/'-2/# /5+('(-.0/J(# :1-1$1, -1*5/''/# 615 34(51? 88R, 0/*0&H/&. 1G$('(.&%#+ .0&G1$/.E 61%'141 (++)'(.&./ 1. )41%1$'141 60&-%&51$/'(# $ .&, -%)C/#,, 2145/, 61 160&5&%&'(M -)5/, 6151*0&$/&+"? (%( 1G$('#&+"? 41.1$ 5/.E 612/*/'(#, -61-1G'"& $1--60&6#.-.$1$/.E 5/%E'&?H&? 60&-.)6'1? 5&#.&%E'1-.( %(G1 1G&-6&C(.E )-6&H'1& )41%1$'1& 60&-%&51$/'(& 50)4141 6151*0&$/&+141. 9+. UNMIK Regulation No. 2001 / 21 on cooperative witnesses (Sept. 20, 2001); UNMIK Regulation No. 2003 / 26, Provisional Criminal Procedure Code of Kosovo, Arts. 298–303 (July 6, 2003).

25. >)'2. 3 -./.E( 37 :1'$&'J(( 88R 601.($ 2100)6J(( 4%/-(.: «:/=51& 41-)5/0-.$1-)C/-.'(2 0/--+/.0($/&. $ -11.$&.-.$(( - 1-'1$161%/4/ML(+( 60('J(6/+( -$1&41 */21'15/.&%E-.$/ $1*+1='1-.E 60&51-./$%&'(# (++)-'(.&./ 1. )41%1$'141 60&-%&51$/'(# %(J), 21.101& -)L&-.$&''"+ 1G0/-*1+ -1.0)5'(C/&. $ 0/--%&51$/'(( (%( )41%1$'1+ 60&-%&51$/'(( $ -$#*( - 2/2(+-%(G1 60&-.)6%&'(&+, 60(*'/''"+ ./21$"+ $ -11.$&.-.$(( - '/--.1#L&? 21'$&'J(&?».

26. 9+., '/60(+&0, Homer E. Moyer, Jr., «Corporate Counsel-Law Firms, Voluntary Disclosure, Independent Compliance Monitors and Other FCPA Enforcement Issues,» Metropolitan Corporate Counsel, June 2005. http://www.metrocorpcounsel.com / current. php? artType=view&artMonth=June&artYear=2005&EntryNo=3063.

27. ! !&%(21G0(./'(( '&5/$'1 G"% 60('#. ./21? */21', $ 9Z; 1' .1=& (+&&.--# (http://www.epic.org / open_gov / foia / us_foia_act. html), 2/2 ( $1 +'14(, 50)4(, -.0/'/, — -+. http://www.freedominfo.org / .

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