Anti-Corruption 2025

HONG KONG Law and Practice Contributed by: Gareth Hughes, Emily Lam, Philip Rohlik and Tiffany Wu Debevoise & Plimpton LLP

Contents 1. Legal Framework p.188 1.1 International Conventions p.188 1.2 National Legislation p.188 1.3 Guidelines for the Interpretation and Enforcement of National Legislation p.189 1.4 Recent Key Amendments to National Legislation p.189 2. Bribery and Corruption Elements p.189 2.1 Bribery p.189 2.2 Influence-Peddling p.192 2.3 Financial Record-Keeping p.192

2.4 Public Officials p.193 2.5 Intermediaries p.193 2.6 Lobbyists p.193 3. Scope of Application p.193 3.1 Limitation Period p.193 3.2 Geographical Reach of Applicable Legislation p.194 3.3 Corporate Liability p.194 4. Defences and Exceptions p.194 4.1 Defences p.194 4.2 Exceptions p.195 4.3 De Minimis Exceptions p.195 4.4 Exempt Sectors/Industries p.195 4.5 Safe Harbour or Amnesty Programme p.195 5. Penalties for Violations p.196 5.1 Penalties on Conviction p.196 5.2 Guidelines Applicable to the Assessment of Penalties p.197

6. Disclosure Processes p.197 6.1 Disclosure Obligations p.197 6.2 Voluntary Disclosure Incentives p.198 6.3 Self-Disclosure Procedures p.198

6.4 Protections Afforded to Whistle-Blowers p.198 6.5 Incentives Provided to Whistle-Blowers p.198

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