In 1996, the Recommendation on the Tax Deductability of Bribes to Foreign Public Officials in International Business Transactions was adopted. The implementation of this recommendation sent a clear message that bribery would no longer be treated as a business expense and that it is a criminal offence subject to serious penalties. Building on the 1996 Recommendation and on the experience in its application, in 2009 the Recommendation on Tax Measures for Further Combating Bribery of Foreign Public Officials in International Business Transactions was adopted. This requires countries to explicitly prohibit the tax deductibility of bribes to foreign public officials and promotes enhanced co-operation between tax authorities and law enforcement agencies both at home and abroad to counter corrution. 

Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors