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IRS and ICE Memorandum of Understanding Will Drive Tax Payroll Audits and Investigations

In a lawsuit filed by not-for-profit corporations serving Latino immigrants against the U.S. Secretary of the Treasury and IRS, court filings have revealed that the IRS and U.S. Department of Homeland Security (DHS), acting...more

New DOJ Policy Sets High Standards, Offers Strong Incentives for Misconduct Self-Disclosure

The U.S. Attorney's Offices (USAOs) Voluntary Self-Disclosure Policy, announced on Feb. 22, 2023, sets forth a nationwide standard for how USAOs will define and credit corporate self-disclosures of misconduct by employees or...more

“Yates Memo” Edited to Grant Prosecutors More Flexibility in Civil Cases

On Sept. 9, 2015, then-Deputy Attorney General Sally Yates issued a memo requiring federal prosecutors to investigate any individuals responsible for illegal corporate conduct before settling a case. This applied to both...more

Argentina Passes New Anti-Corruption Statute

A more robust anti-corruption culture is taking hold in Latin America. In line with this trend, the National Congress of Argentina just last week passed a bill creating a criminal liability regime for legal entities. As the...more

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