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OECD bribery awareness handbook for tax examiners.

Author: Organisation for Economic Co-operation and Development. Centre for Tax Policy and Administration.; Organisation for Economic Co-operation and Development.
Publisher: Paris : OECD, 2009.
Edition/Format:   eBook : Document : International government publication : EnglishView all editions and formats
Database:WorldCat
Summary:
Abstract: 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  Read more...
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Details

Material Type: Document, Government publication, International government publication, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Organisation for Economic Co-operation and Development. Centre for Tax Policy and Administration.; Organisation for Economic Co-operation and Development.
ISBN: 9789264081857 9264081852
OCLC Number: 490835807
Notes: Title from PDF title page (SourceOECD, viewed Feb. 2, 2010).
"CTPA"--Cover.
Description: 1 online resource (39 pages)
Contents: Message from the Secretary General --
Recommendation of the council on tax measures for further combating bribery of foreign public officials in international business transactions --
Executive summary --
Key OECD anti-corruption documents.
Other Titles: Bribery awareness handbook for tax examiners
OECD bribery awareness handbook for tax examiners 2009
Bribery awareness handbook for tax examiners 2009

Abstract:

Abstract: 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.

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Linked Data


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