OECD Bribery Awareness Handbook for Tax Examiners 2009
By: Organisation for Economic Co-operation and Development
Publisher: OECD Publishing
Published: 2009
Place of publication: Paris
Language: eng
Format: [electronic resource] /
Number of pages: 42
ISBN-13: 9789264081857
Subjects: Taxation
Description: The aim of the present Bribery Awareness Handbook for Tax Examiners is to assist countries in making their tax examiners aware of the various bribery techniques used as well as giving them the tools to detect and identify bribes of foreign public officials and bribes to public officials in the domestic context. Countries may wish to use this Handbook and provide it to their tax officials in the context of their training programmes. Countries may also wish to use it to design their own Handbook that could enable them to incorporate their specific circumstances. For that purpose the Handbook identifies where countryspecific information can be added. The Handbook may also be used as a checklist during tax examinations.