[20201028]IF10576_全球马格尼茨基人权责任法案.pdf

https:/crsreports.congress.gov Updated October 28, 2020The Global Magnitsky Human Rights Accountability ActThe Global Magnitsky Human Rights Accountability Act (Global Magnitsky Act, Title XII, Subtitle F of P.L. 114-328; 22 U.S.C. 2656 note) authorizes the President to impose economic sanctions and deny entry into the United States to any foreign person identified as engaging in human rights abuse or corruption. Origins The Global Magnitsky Act takes the terms of a prior Russia-focused law, the Sergei Magnitsky Rule of Law Accountability Act of 2012 (title IV of P.L. 112-208; 22 U.S.C. 5811 note), to the global stage. Sergei Magnitsky, a tax lawyer and auditor in Russia, documented rampant tax fraud and other corruption by individuals associated with the Russian government. Magnitsky was arrested in November 2008, reportedly for tax evasion, and denied medical care, family visits, and due legal process. While in custody, he was reportedly beaten and possibly tortured. He died in prison in November 2009. Congress passed the Sergei Magnitsky Act to require the President to identify the person(s) involved in the detention, abuse, or death of Magnitsky, and the ensuing cover-up, or t