International Toolkit
Tools for International Whistleblowers
“Very few other countries have any track record of prosecuting deliberate…violations, let alone a legal process that would protect witnesses from obstruction of justice…”
Whistleblower Law Covering FCPA
Frequently Asked Questions
- See the EU Directive page
- Overview of EU Directive Campaign
- Original EU Proposal
- KKC and NWC Comments on Original Proposal– July 11, 2018
- KKC and NWC Comments on Original Proposal – February 7, 2019
- Final Approved EU Whistleblower Directive
- KKC Comments on Implementing EU Directive Country-by-Country
Consolidated Appropriations Act 2017, H.R. 244, P.L. 115-31 (Section 7029(g) requires the Secretary of the Treasury to ensure that the U.S. representatives on international financial institutions work to ensure the implementation of whistleblower protections for employees in those institutions)
- United Nations Convention Against Corruption (Specifically Articles 32 and 33).
- Council of Europe, Civil Law Convention on Corruption. Article 9 requires European countries to protect whistleblowers. The text of the convention is published (in multiple languages).
- Public Law 112-208 (December 14, 2012) is a U.S. law imposing sanctions on Russia due to the death of whistleblower Sergei Leonidovich Magnitsky.
- On July 27, 2000, the U.S. Senate ratified the Inter-American Convention against Corruption.Convention Against Transnational Organized Crime
- Civil Law Convention on Corruption
- Convention Against Corruption
- UN Convention Against Corruption
- UN Convention Against Transnational Organized Crime
- Criminal Law Convention on Corruption
- DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on the protection of persons who report breaches of Union law
- Landmark Bill Protects European Whistleblowers Against Retaliation
- THE ROLE OF WHISTLEBLOWERS AND WHISTLEBLOWER PROTECTION – OECD
- Swiss Bank Program Sees Final Resolutions
- JPMorgan Chase Pays $264 Million in Sanctions for Bribing Foreign Government Officials
- KKC Partner Is Panelist at Belgrade Anti-Corruption Conference
- German Shipping Companies Convicted of Violating the Act to Prevent Pollution from Ships
- Netherlands’ New Whistleblower Law Criticized as Weak, Counterproductive
- KKC Partner Stephen Kohn and World Bank Meet to Discuss Plans to Protect Wildlife Whistleblowers
- In Korea: Whistleblowers Help Collect Taxes
- Squashed By Russia: The Sergei Magnitsky Story
- Congress Passes Magnitsky Act
- U.S. Whistleblower Incentive Laws Spur Calls for Reform in Australia
- Canada launches Offshore Tax Informant Program
- Most European Whistleblowers Have No Protection
- Sarajevo Whistleblower Week Provides Forum to Discuss Different Approaches to Whistleblower Protection
- Statement of UN Secretary General Ban Ki-moon on International Anti-Corruption Day
- Expert Report Highly Critical of UK Whistleblower Protection Laws, Calls for Urgently Needed Reforms
- Encouraging Whistleblower Legislation in West African States
- Serbian Press Lauds Whistleblower Advocacy
- Seminar Series on Whistleblowing Highlights Need for Robust System of Protection and Rewards
- British MP Julian Smith visits NWC
- University of Toronto: Whistleblower Rewards
- Report on status of whistleblower laws in Europe by Transparency International
- John A. Koskinen, Commissioner, Internal Revenue Service, Remarks at the U.S. Council for International Business–OECD International Tax Conference (June 3, 2014).
- University of Toronto Panel on Canada’s Whistleblower Reward Program
Presentation Slides
- 2020 Association of Certified Fraud Examiners
- International Application of U.S. Whistleblower Reward Laws
- 2019 Rethinking Animals Summit, “The Urgent Need to Incentivize Wildlife Whistleblowing“
- 2019 OffshoreAlert Conference Europe
- 2019 Profs and Pints “Understanding Whistleblower Law”
- 2019 Asset Recovery America Conference
- 2018 OffshoreAlert Conference Europe
Videos
- Stephen Kohn speaks in Sarajevo about how U.S. laws can be applied throughout the world
- Stephen Kohn appearance on TRT World News, “Blowing the Whistle | Bigger than Five”
Presentation Resources
- Alexander Dyke – Who Blows the Whistle on Corporate Fraud
- Andrew Ceresney – Remarks at Tax Payers Against Fraud Conference
- Bill Baer – Remarks at ABA’s National Institute
- Chad A. Readler – DOJ 2017 Press Release
- Charles Grassley – National Whistleblower Day Speech
- Dodd-Frank Act
- Eric Holder – Remarks at 25th Anniversary of FCA
- H.R. 1625
- In re KBR Non Disclosure Agreement
- S.3108 – 115th Congress
- Mary Jo White – Remarks at the Securities Enforcement Forum
- Mary Jo White – The SEC as the Whistleblower’s Advocate
- Sarbanes-Oxley Act
- Stuart Delery – Remarks at ABA’s 10th National Institute
- Stuart Delery – Remarks on FY 2012
- U.S. Department of Justice Press Release in U.S. v. Yingshun Garments
- Jones Day Law Firm – Importers Beware
Frequently Asked Questions
- What is the Foreign Corrupt Practices Act?
- Does whistleblowing work?
- What is qui tam?
- Can I qualify for a whistleblower reward?
- What is the False Claims Act?
- How to qualify for SEC whistleblower rewards
- How to qualify for CFTC Whistleblower rewards under the Commodity Exchange Act
- What is covered under the IRS tax whistleblower reward program?
- Reporting Anonymously as an SEC whistleblower
- Reporting Anonymously as an CFTC whistleblower
- Should I be an anonymous or confidential whistleblower?
For additional information on using U.S. law to expose corruption, see Rules 6 – 12.
Source: U.S. Securities and Exchange Commission, 2012 – 2019 Annual Report on the Dodd-Frank Whistleblower Program
Rewards given to non-U.S. Citizens/International Whistleblowers under the Dodd-Frank Act/FCPA:
- August 29, 2019 – $1.8 million
- July 23, 2019 – $500,000
- September 24, 2018 – $4 million
- July 12, 2018 (CFTC) – $70,000
- December 5, 2017 – $4.1 million
- September 22, 2014 – between $30 to $35 million
International cases under the Commodity Exchange Act published by the CFTC as eligible for Whistleblower Rewards
- Societe General (French)
- Commerzank AG (German)
- Statoil ASA (Norway)
- JSC VTB Banks (Russia)
- Weidong Ge (China)
The following cases hold that international whistleblowers cannot obtain on-the-job protection under U.S. whistleblower laws:
- Carnero v. Boston ScientificCorp., 433 F.3d 1 (1st Cir. 2006) (international employee not covered under Sarbanes-Oxley Act wrongful discharge law)
- Liu Meng-Lin v. Siemens AG, 763 F.3d 175 (2nd Cir. 2014) (international employee not covered under Dodd- Frank Act anti-retaliation law)
Political Asylum
- Grava v. INS, 205 F.3d 1177 (9th Cir. 2000).
- Antonyan v. Holder, 642 F.3d 1250 (9th Cir. 2011) broadened the scope of the Grava holding.