This handbook provides guidance on how to recognise indicators of possible bribery or corruption in the course of regular tax examinations and audits.

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 launde

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

This is an open access title available under the terms of a CC BY-NC-ND 4.0 International licence. It is free to read at Oxford Scholarship Online and offered a

This Phase 4 report on Luxembourg by the OECD Working Group on Bribery evaluates and makes recommendations on Luxembourg’s implementation of the Convention on