Publication Date: 09 December 2009

Pages: 39

About the handbook

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.