Tax Treatment of Bribes
Corruption hampers democratic processes, good governance, sustainable development and fair business practices. The OECD 1996 Recommendation on the Tax Deductibility of Bribes to Foreign Public Officials sought to put an end to claiming bribes to foreign public officials as tax deductible expenses. Many countries have gone one step further and have prohibited the deductibility of all bribes (see the 2007 update on country legislation). What's new
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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 |