与《公约》第十七条相对应的国内法规定是《刑法典》第 240 条（贪污）和第491 条（违反信托）。《公司法》第 171-1 条宽泛地将私营部门内侵吞财产的行为定为犯罪，还就违背公司利益行使权力的行为做出了予以惩罚的规定。另一方面，只有法律上或事实上的管理人员才有可能成为犯罪行为人。
The domestic provisions which correspond to article 17 of the Convention are article 240 CP (embezzlement) and article 491 (breach of trust). Article 171 1 of the Corporations Act criminalizes the embezzlement of property in the private sector in a broad manner, also penalizing the exercise of powers contrary to the interests of the company. On the other hand, only managers, de jure or de facto, may be perpetrators of the offence.