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2006 Update on the implementation of the 1996 OECD recommendation

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The Committee on Fiscal Affairs monitors the implementation of the 1996 Recommendation.  At the time of the 1996 Recommendation, only 14 member countries denied the tax deductibility of bribes.

The recommendation has met with particular success as there is now only one OECD country that has not yet prohibited the tax deductibility of bribes to foreign public officials in all cases.

In 2006 Finland, Japan and the Netherlands joined the 18 OECD member countries which have adopted express legislation prohibiting the tax deductibility of bribes (see 2006 update).
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