Tammar Berger

Illicit enrichment is criminalized under Article 20 of the United Nations Convention against Corruption (UNCAC), which defines it as the “significant increase in the assets of a public official that he or she cannot reasonably explain in relation to his or her lawful income.” Despite broad international recognition of the criminalization of illicit enrichment, it has not been universally accepted as an anti-corruption measure. Instead, such criminalization continues to generate extensive debate and controversy. Against this background, based on country experience, this study aims at providing an analysis of how the criminalization of illicit enrichment works, with a view to shedding light on any contributions that it has made to the fight against corruption and promoting the recovery of stolen assets. This study does not seek to recommend or oppose the adoption of illicit enrichment provisions. Rather, it aims to assist jurisdictions considering such steps by highlighting key questions that might arise during implementation, including how the offense is defined and enforced domestically by States. Similarly, this study does not endorse nor criticize any practice carried out by States in the implementation of the criminalization of illicit enrichment.

Financial disclosure systems are a vital component of transparency. By now 161 countries around the world have introduced financial disclosure systems, becoming commonplace around the world. But, although the rules are on the books, many practitioners are still struggling with the intricacies of the rules and how to implement them in the socioeconomic, historical, and legal context of their own country. Little guidance is available to assist them. This book aims to fill that void and provide practitioners with practical scenarios to consider before deciding on a particular course of action. This book contains short chapters that elaborate each topic and provide clear guidance on the issues that policy makers and those involved in the implementation of financial disclosure obligations will need to take into account before making a decision. How do you decide who should file? And how often? On-line or in hard copy? And what exactly? Everything they own directly—or also those apartments they own indirectly? How should information in declarations be checked? Should it be shared with public? How accessible should it be? This is the sort of practical guidance that this book aims to provide.