...内税收法（Internal Revenue Code）禁止公司报税时从会计账目中扣减对于外国官方的非法支付；虚假陈述法（False Statements Act），对于向美国官方或官方代理人作出虚假陈述的任何自然人和公司处以刑事处罚。
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与协议的存在和事实有关的事项，例如虚假陈述、误解、欺诈和强迫等，适用推定准据法。
Matters associated with the existence and fact of the agreement, such as misrepresentation, mistake, fraud and duress, will be governed by the putative proper law.
并针对诱空性虚假陈述产生的损害赔偿提出采用加权平均市盈率法的建议。
Then, it puts forward to weighted average PE method for "You Kong" damages arising from false statements.
本文主要以美国证券法为借鉴对象来研究虚假陈述民事责任中的因果关系问题。
This paper mainly references the securities law of the United States to study the causal relations of civil tort liability of false statements.
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