Publications & Documents


  • 3-April-2013

    English, PDF, 3,065kb

    Electronic Sales Suppression - A threat to tax revenues - Spanish Version

    Electronic Sales Suppression - A threat to tax revenues

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  • 2-April-2013

    English

    Specialised Anti-Corruption Institutions - Review of Models

    This report provides a comparative overview of common standards and key features of specialised anti-corruption institutions and comprehensive descriptions of 19 anti-corruption institutions operating in different parts of the world, presented in a comparable framework.

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  • 21-March-2013

    English

    Regrettably low awareness in the private sector is an obstacle to the fight against foreign bribery in the Czech Republic

    The Czech government must urgently engage with the private sector to raise awareness, says a new OECD report. The awareness of the Czech foreign bribery offence remains regrettably low among companies, despite the recent adoption of a comprehensive corporate liability regime that holds Czech companies liable for this crime.

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  • 21-March-2013

    English

    Denmark must investigate foreign bribery more proactively

    Denmark’s enforcement of its foreign bribery laws has been weak. Only 13 foreign bribery allegations have surfaced, and sanctions have been imposed in just one case that falls under the Convention. Law enforcement authorities have not been sufficiently proactive, and cases have been prematurely closed without complete investigations. Denmark must take more investigative steps and make greater efforts to gather evidence from abroad.

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  • 6-March-2013

    English

    Public Procurement

    Integrity in public procurement is essential in maintaining citizens’ trust in government. Governments are recognising the potential of procurement to improve public sector performance through savings and economies of scale.

  • 25-February-2013

    English

    United States - OECD Anti-Bribery Convention

    This page contains all information relating to implementation of the OECD Anti-Bribery Convention in the United States.

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  • 18-February-2013

    English

    Electronic Sales Suppression: A threat to tax revenues

    This report describes the functions of point of sales systems and the specific areas of risk to tax administrations. It sets out in detail the electronic sales suppression techniques that have been uncovered and shows how such methods can be detected by tax auditors and investigators.

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  • 5-February-2013

    English

    Brazil's Supreme Audit Institution - The Audit of the Consolidated Year-end Government Report

    Supreme audit institutions have a distinct role in supporting the development of a more strategic and forward looking state. This report assesses the role of Brazil's SAI – the Federal Court of Accounts (Tribunal de Contas da União or TCU) – in enhancing accountability and informing decision making within the federal government. The review focuses specifically on the audit of the Consolidated Year end Government Report (Prestação de Contas da Presidenta de República or PCPR). Although the TCU is a well respected independent government institution and completes the audit of the PCPR in line with constitutional provisions and international best practice,  several challenges remain. Deepening TCU understanding of challenges and barriers affecting the use of its audit – especially by the legislature – is critical for enhancing accountability and informing decision making.  Moreover, framing clearly and concisely the main findings will make the TCU work audit more accessible and elevate the imperative for action. Creating a more explicit and co-ordinated TCU communication strategy will also improve the value and benefit of the audit findings.
  • 17-January-2013

    English

    From Corporate Compliance to Collective Action

    Promoting anti-corruption compliance measures, to prevent corrupt acts before they take place and to properly address them when they do, and encouraging collective action and sectoral initiatives to share best practices and expertise should be a priority, said OECD Secretary-General in Moscow.

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  • 17-January-2013

    English

    From Corporate Compliance to Collective Action

    Promoting anti-corruption compliance measures, to prevent corrupt acts before they take place and to properly address them when they do, and encouraging collective action and sectoral initiatives to share best practices and expertise should be a priority, said OECD Secretary-General in Moscow.

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