Tax Treatment of Bribes

March 2003 Update on the Implementation of the OECD Recommendation on the Tax Deductibility of Bribes to Foreign Public officials

26-Mar-2003

Update on the implementation of the OECD recommendation on the tax deductibility of bribes to foreign public officials in countries parties to the bribery convention.

Annual report

Overview of the Convention and how it works

OECD Working Group on Bribery

Key material

Information for tax examiners on bribery techniques used and tools to detect and identify bribes

Bribery Awareness Handbook for Tax Examiners