根西島《2023 年防止貪污（修正）法案》於2024 年4 月26 日生效，作為歐洲委員會 MONEYVAL訪問之一系列改革的一部分，此訪問旨在評估該司法管轄區的反洗錢 (AML) 制度。該法案將實體企業未能根據英國立法防止逃稅和賄賂行為定為犯罪，涵蓋在英國開展業務的根西島組織。它還設立了未能防止洗錢和恐怖主義融資的罪行。 MONEYVAL的報告計劃於 2024 年 12 月進行討論和通過。

GUERNSEY: New offence of failure to prevent facilitation of tax evasion

Guernsey's Prevention of Corruption (Amendment) Law 2023 came into force on 26 April 2024, as part of a series of reforms preparing for a Council of Europe MONEYVAL visit to assess the jurisdiction's anti-money laundering (AML) regime. The law creates offences of failure by corporate entities to prevent facilitation of tax evasion and bribery in line with UK legislation, which already covered Guernsey-based organisations carrying out business in the UK. It also creates offences of failure to prevent money laundering and terrorist financing. MONEYVAL’s report is scheduled for discussion and adoption in December 2024.

Sources:
Mourant
Guernsey Legal Resources
Guernsey government (report on MONEYVAL inspection)
MONEYVAL