Strategic commercial interventions: due diligence guidance
Specific and targeted guidance to meet the needs of officials managing complex intervention cases. To be read with other guidance such as the business investment framework and HMT Green Book.
Footnotes
1 Examples of noteworthy issues: bribery, corruption, fraud, tax evasion, money laundering, previous bankruptcy or business failure, connections to organised criminal groups, associations with terrorist financing / activities, and regulatory investigation or sanction.
2 Introduction to the WTO Subsidies and Countervailing Measures (SCM) Agreement - WTO | Subsidies and Countervailing Measures overview
3 Defined as a State Trading Enterprise as per Article XVII of the GATT - Microsoft Word - art17_e.docx (wto.org)
4 Fair Start Scotland employment support service - Employment support - gov.scot (www.gov.scot)
5 Scotland's National Strategy for Economic Transformation - gov.scot (www.gov.scot)
7 Engagement with business on climate action - Climate change - gov.scot (www.gov.scot)
8 Human rights - gov.scot (www.gov.scot)
9 International Covenant on Economic, Social and Cultural Rights | OHCHR
10 International Labour Organization (ilo.org)
11 Subsidy control - Scottish Public Finance Manual - gov.scot (www.gov.scot)
12 Business Case Guidance for Projects (HM Treasury, 2018)
The Green Book: appraisal and evaluation in central government - GOV.UK (www.gov.uk)
13 The most common causes of market failure include public goods, imperfect information, externalities and market power. Please see page 29 of the Green Book for further information.
14 Discounting costs and benefits realised at different points in time allows for the comparison of future values in terms of their value in the present. For more information on estimating and discounting costs and benefits, please see the Green Book.
15 Business Case Guidance for Projects (HM Treasury, 2018)
Contact
Email: SCADPMO@gov.scot