OECD Bribery Awareness Handbook for Tax Examiners 2009
OECD | Dec. 2009 | ISBN: 9264081857 | 42 pages | PDF | 5 Mb
The aim of the book is to assist 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.
The Handbook may also be used as a checklist during tax examinations.
Countries may wish to use this Handbook and provide it to their tax officials in the context of their training programmes and to design their own Handbook that could enable them to incorporate their specific circumstances.
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