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120214 ||| eng |
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|a 9789264081857
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| 245 |
0 |
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|a OECD Bribery Awareness Handbook for Tax Examiners 2009
|h Elektronische Ressource
|c Organisation for Economic Co-operation and Development
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| 246 |
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|a OECD-Handbuch "Bestechung" für die Betriebsprüferpraxis 2009
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| 260 |
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|a Paris
|b OECD Publishing
|c 2009
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| 300 |
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|a 42 p.
|c 16 x 23cm
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| 653 |
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|a Taxation
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| 710 |
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|a Organisation for Economic Co-operation and Development
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| 041 |
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|a eng
|2 ISO 639-2
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| 989 |
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|b OECD
|a OECD Books and Papers
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| 028 |
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|a 10.1787/9789264081857-en
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| 856 |
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|a oecd-ilibrary.org
|u https://doi.org/10.1787/9789264081857-en
|x Verlag
|3 Volltext
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| 082 |
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|a 336
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| 520 |
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|a 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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