Tax and crime

OECD releases new bribery and corruption awareness handbook for tax examiners and tax auditors

 

 

Publication cover for the Bribery and Corruption awareness handbook for tax examiners and tax auditors

Publication date:
07 November 2013

 

 

Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors

The purpose of this handbook is to raise the awareness of tax examiners and auditors of issues concerning bribery and other forms of corruption and provide guidance on how to recognize indicators of possible bribery or corruption in the course of regular tax examinations and audits.

» Read the report

 

Also available in:

» French

» German

Publication date:
09 December 2009
Pages: 39

 

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.

» Read the report

Download the handbook:

 

The previous edition is also available in:

Chinese   Italian Portuguese
Dutch  Japanese Russian
Estonian Korean Slovak
French Latvian Spanish 
German  Lithuanian Turkish
Hungarian Norwegian  

 

 

 

 

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