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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, taking a multidisciplinary approach to combating corruption in business via the OECD Anti-Bribery Convention. The existence of legislation denying the tax deductibility of bribes is a strong deterrent to bribery of foreign public officials and tax offcials can have a role to play in the detection of bribes. The OECD has therefore been working since 1994 to counteract bribery from a tax perspective (see 1996 Recommendation).

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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Brochure

Anti-corruption tools and expertise from the OECD


Bribery Awareness Handbook

The handbook provides tax examiners with information on the various bribery techniques used and the tools to detect and identify bribes.

Bribery Awareness Handbook for Tax Examiners