FCPA Update December 2015

Debevoise & Plimpton

Description

FCPA Update FCPA Update is a publication of Debevoise & Plimpton LLP 919 Third Avenue New York, New York 10022 +1 212 909 6000 www.debevoise.com Washington, D.C. +1 202 383 8000 London +44 20 7786 9000 Paris +33 1 40 73 12 12 Frankfurt +49 69 2097 5000 Moscow +7 495 956 3858 Hong Kong +852 2160 9800 Shanghai +86 21 5047 1800 www.debevoise.com Paul R. Berger Co‑Editor‑in‑Chief +1 202 383 8090 prberger@debevoise.com Bruce E. Yannett Co‑Editor‑in‑Chief +1 212 909 6495 beyannett@debevoise.com Sean Hecker Co‑Editor‑in‑Chief +1 212 909 6052 shecker@debevoise.com Karolos Seeger Co‑Editor‑in‑Chief +44 20 7786 9042 kseeger@debevoise.com Andrew M. Levine Co‑Editor‑in‑Chief +1 212 909 6069 amlevine@debevoise.com David A.

O’Neil Co‑Editor‑in‑Chief +1 202 383 8040 daoneil@debevoise.com Steven S. Michaels Executive Editor +1 212 909 7265 ssmichaels@debevoise.com Matthew Getz Co‑Managing Editor +44 20 7588 4180 mgetz@debevoise.com Erich O. Grosz Co‑Managing Editor +1 212 909 6808 eogrosz@debevoise.com Philip Rohlik Co‑Managing Editor +852 2160 9856 prohlik@debevoise.com Jane Shvets Deputy Managing Editor +1 212 909 6573 jshvets@debevoise.com Ashley Fillmore Assistant Editor +1 212 909 6137 afillmore@debevoise.com Please address inquiries regarding topics covered in  this publication to the editors. All content (c) 2015 Debevoise & Plimpton LLP.

All rights reserved. The articles appearing in this publication provide summary information only and are not intended as legal advice. Readers should seek specific legal advice before taking any action with respect to the matters discussed herein. Any discussion of U.S. federal tax law contained in these articles was not intended or written to be used, and it cannot be used by any taxpayer, for the purpose of avoiding penalties that may be imposed on the taxpayer under U.S.

federal tax law. Please note: The URLs in FCPA Update are provided with hyperlinks so as to enable readers to gain easy access to cited materials. .