This Handbook is designed to raise the awareness of tax examiners and auditors of issues concerning bribery and other forms of corruption. It provides guidance on how to recognise indicators of possible bribery or corruption in the course of regular tax examinations and audits.
|What are bribery and corruption?|
|The role of the tax administration in combating bribery and corruption|
|The role of tax examiners and tax auditors|
|Indicators of possible bribery or corruption|
|Indicators concerning the taxpayer's external and internal risk environment|
|Indicators concerning the taxpayer's transactions|
|Indicators concerning payments and money flows|
|Indicators concerning the outcome of the taxpayer's transactions|
|Indicators specifically concerning the recipient of the proceeds of possible bribery or corruption|
Annexes3 chapters available
OECD Bribery Awareness Handbook for Tax Examiners (2009 version)
The OECD has designed a handbook to provide tax examiners with information on the various bribery techniques used and the tools to detect and identify bribes. The OECD Bribery Awareness Handbook for Tax Examiners is now available in 18 languages.
To mark the 10th anniversary of the entry into force of the OECD Anti-Bribery Convention, the 2009 edition includes the Recommendation on Tax Measures for Further Combating Bribery of Foreign Public Officials in International Business Transactions.
The recommendation requires countries to explicitly prohibit the tax deductibility of bribes to foreign public officials and promotes enhanced co-operation between tax authorities and law enforcement agencies both at home and abroad to counter corruption.
Also available in the following languages: