Brazil Does not allow tax deductibility of bribes to foreign public officials. Bulgaria Bulgarian tax legislation does not allow the deductibility of bribes to foreign public officials. No deduction can be made in respect of an outlay made or expense incurred for the purpose of bribing a foreign public official or conspiring to do so. To come Czech Republic Does not allow deductions of bribes paid to foreign public officials. Deductibility is not possible even in cases where the bribe could be treated as a gift.
Gifts are deductible only in exceptional cases under two specific conditions.
Only if both conditions are fulfilled, can the gift be treated as deductible for tax purposes. The Danish Parliament has adopted a bill from government denying the deductibility of bribes to foreign public officials. The new legislation entered into force on 1 January 1998. Up to 1997 Denmark did not allow deductions for bribes paid to foreign officials, except where bribes were recognised as a customary business practice in the country of the recipient. The burden was on the taxpayer to establish that bribes are a customary business practice in a foreign state.