English, , 198kb
An updated summary of the tax treatment of bribes by Parties to the Convention and Observer Countries. It includes new information concerning Australia and Mexico.
Oslo conference on Tax and Crime, 21-23 March, launches a whole of government approach in fighting financial crime.
Transnational bribery enforcement under the U.S. Foreign Corrupt Practices Act (FCPA) has increased significantly since the last OECD evaluation of the implementation of the OECD Anti-Bribery Convention by the United States, according to a new OECD report.
English, PDF, 209kb
The OECD Council adopted on 14 October 2010 a new Recommendation to strengthen the role of tax authorities in the combat against bribery that succeeds to the 2009 Recommendation.
Korean, , 3,517kb
The purpose of this handbook is to raise the awareness level of tax examiners and auditors on money laundering. It provides guidance in identifying money laundering during the conduct of normal tax audits.
Spanish, , 2,225kb
El propósito de esta guía es mejorar el conocimiento que los funcionarios que realizan el control fiscal tienen del blanqueo de capitales. Da orientaciones para identificar el blanqueo de capitales en el curso de las inspecciones ordinarias.
German, , 2,254kb
Das vorliegende Handbuch soll das Bewusstsein der Bediensteten des Innen- und Außendienstes hinsichtlich Geldwäsche schärfen. Es wird erläutert, wie Geldwäsche im Rahmen normaler Steuerprüfungen erkannt werden kann.
English, Excel, 33kb
The OECD Council adopted on 25 May 2009 a new Recommendation to strengthen the role of tax authorities in the combat against bribery that succeeds to the 1996 Recommendation.
Many countries recognize the important and significant role the voluntary sector plays in building a strong, caring and well-functioning society as well as in contributing to employment, welfare and economic growth. The vast majority of charities are legitimate, but some may be targeted by criminals to launder the proceeds of tax crimes and other serious offences.
An updated report on Access For Tax Authorities To Information Gathered By Anti- Money Laundering Authorities is now available.