What is the legal position in Ireland?

The law on corruption in Ireland was strengthened following the enactment of the Prevention of Corruption (Amendment) Act, 2001, which gave effect in domestic law to the OECD Convention on Bribery of Foreign Public Officials in International Business Transactions, and two other Conventions, concerning corruption in criminal law, and corruption involving officials of the European Communities and officials of the EU member states.  There are strong penalties in place, of up to 10 years imprisonment and an unlimited fine, for those found guilty of offences under the Act, including convictions of bribery of foreign public officials by Irish nationals and companies.  Under section 23 of the Proceeds of Crime Act 2005, the Criminal Assets Bureau has power to seize a suspected bribe, and that Act also contains provisions relating to forfeiture of the bribe.
 
There is also further impending legislation which is intended to give fuller effect to certain provisions of the OECD Anti-bribery Convention and the United Nations Convention Against Corruption.