Tax and Crime

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.

Key material

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

2009 Bribery Awareness Handbook for Tax Examiners