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.

Brochure

Anti-corruption tools and expertise from the OECD


Bribery Awareness Handbook

The handbook provides tax examiners with information on the various bribery techniques used and the tools to detect and identify bribes.

Bribery Awareness Handbook for Tax Examiners