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Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors

image of Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors

This Handbook is designed to raise the awareness of tax examiners and auditors of issues concerning bribery and other forms of corruption. It provides guidance on how to recognise indicators of possible bribery or corruption in the course of regular tax examinations and audits.

English French, Greek, German, Portuguese, Dutch, All

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Indicators concerning payments and money flows

Much bribery and corruption consists of the illicit transfer of assets, which the parties to a transaction will try to disguise as legitimate business payments. However, because many taxpayers will still seek to claim a tax deduction with respect to bribes and other payments made for the purposes of corruption, a paper trail is likely to be left behind which can be uncovered by tax examiners and auditors.

English German, French

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