Spanish, , 2,225kb
El propósito de esta guía es mejorar el conocimiento que los funcionarios que realizan el control fiscal tienen del blanqueo de capitales. Da orientaciones para identificar el blanqueo de capitales en el curso de las inspecciones ordinarias.
Korean, , 3,517kb
The purpose of this handbook is to raise the awareness level of tax examiners and auditors on money laundering. It provides guidance in identifying money laundering during the conduct of normal tax audits.
German, , 2,254kb
Das vorliegende Handbuch soll das Bewusstsein der Bediensteten des Innen- und Außendienstes hinsichtlich Geldwäsche schärfen. Es wird erläutert, wie Geldwäsche im Rahmen normaler Steuerprüfungen erkannt werden kann.
The OECD Benchmark Report on Improving Transparency in Government Procurement Procedures in Iraq provides a detailed analysis of public procurement legislation and practices on how to modernise this government activity which is vulnerable to fraud and corruption.
Companies should put in place strict internal controls and establish ethics and compliance programmes as part of a strategy to combat bribery in international business deals, according to a new guidance agreed by the 38 countries that are party to the OECD Anti-Bribery Convention.
English, , 187kb
The OECD Recommendation for Further Combating Bribery of Foreign Public Officials in International Business Transactions was adopted by the OECD Council on 26 November 2009. Annex II to the Recommendation, the Good Practice Guidance on Internal Controls, Ethics and Compliance was adopted on 18 February 2010.
The purpose of Phase 2 is to study the structures put in place to enforce the laws and rules implementing the OECD Anti-Bribery Convention and to assess their application in practice.
Phase 1 evaluates whether the legal texts through which participants implement the OECD Anti-Bribery Convention meet the standard set by the Convention and initial actions to implement the 1997 Revised Convention Recommendation. The evaluation also provides an opportunity for countries to learn from the experiences and approaches of others.
English, , 120kb
This questionnaire is sent to the countries undertaking Phase 3 evaluation under the Procedure of Self- and Mutual Evaluation.
The Principles provide decision makers with directions and guidance to foster transparency and integrity in lobbying.