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Tax Treatment of Bribes
About Publications & Documents Information by Country

Corruption threatens good governance, sustainable development, democratic process, and fair business practices. The OECD is a global leader in the fight against corruption via the Anti-Bribery Convention, taxation, governance, export credits and development aid. Legislation denying the tax deductibility of bribes is a strong deterrent to bribing foreign public officials and tax officials can play a role in detecting bribes. In 2009 the OECD adopted a new Recommendation to further strengthen the role of tax authorities in the combat against bribery. Read more.

What's new

Recommendation of the Council on Tax Measures for Further Combating Bribery of Foreign Public Officials in International Business Transactions

29-Jun-2009

The OECD Council adopted on 25 May 2009 a new Recommendation, that succeeds to the 1996 Recommendation, to strengthen the role of tax authorities in the combat against bribery.

Tax legislation on the tax treatment of bribes - 2009 update

26-Jun-2009

An updated summary of the tax treatment of bribes by the Parties to the Convention and Observer countries.   It includes new information concerning Israel, Poland and Russia.
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Don't miss

Annual report

Overview of the Convention and how it works

OECD Working Group on Bribery

Key material

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

Bribery Awareness Handbook for Tax Examiners