Comparative Study of the Provisions on Criminal Liability of Legal Entities in the Criminal Laws of Cambodia, Laos and Vietnam

Abstract

This article presents a comparative study on a number of issues concerning corporate criminal liability in the criminal laws of Cambodia, Laos, and Vietnam such as legal persons that are the subject of offences and the subject of criminal liability; the scope of corporate criminal offences; elements of corporate criminal law; models of corporate criminal liability; punishments. On the basis of comparative research, the article draws some conclusions and proposes several recommendations to improve the provisions on corporate criminal liability in the current Vietnamese criminal law.