Publications & Documents


  • 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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  • 15-January-2013

    English, PDF, 2,531kb

    Money Laundering Awareness Handbook for Tax Examiners and Tax Auditors - Portuguese version

    Money Laundering Awareness Handbook for Tax Examiners and Tax Auditors - Portuguese version

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  • 8-January-2013

    English

    OECD seriously concerned by absence of foreign bribery convictions in Spain

    Spain’s enforcement of its foreign bribery laws has been extremely low, with not a single prosecution out of only seven investigations in 13 years since joining the OECD Anti-Bribery Convention. Spain must vigorously pursue foreign bribery allegations and strengthen its legal framework for fighting bribery by addressing gaps in its Penal Code, says a new OECD report.

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  • 8-January-2013

    English

    Netherlands must significantly step up its foreign bribery enforcement, says OECD

    The Netherlands is failing to vigorously pursue foreign bribery allegations and must do more to enforce its foreign bribery laws. Fourteen out of 22 foreign bribery allegations have not triggered the opening of an investigation, calling into question the Netherlands’ ability and proactivity in investigating and prosecuting this crime.

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  • 8-January-2013

    English

    Austria’s enforcement of foreign bribery laws far too weak, but could pick up soon says OECD

    The OECD Working Group on Bribery regrets that Austria has not had a conviction of bribing foreign public officials despite a number of allegations, 13 years after ratifying the OECD Anti-Bribery Convention. However, enforcement appears to be picking up, with one case being tried, two more cases soon to be tried, and four ongoing investigations.

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  • 8-January-2013

    German

    Gesetze gegen Auslandsbestechung in Österreich unzureichend umgesetzt – OECD setzt auf baldige Verbesserung

    Die OECD-Arbeitsgruppe gegen Bestechung bedauert, dass in Österreich bisher noch kein Urteil wegen der Bestechung von ausländischen Amtsträgern ergangen ist, obwohl seit der Ratifizierung des entsprechenden OECD-Übereinkommens vor 13 Jahren eine Reihe von Vorwürfen vorlag.

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