Law-ref.org United Nations Convention against Corruption
Site search

deductibility [Global Index]


ARTICLE-12: Private sector     [go to this ARTICLE]
... 4. Each State Party shall disallow the tax deductibility of expenses that constitute bribes, the latter being one of the constituent elements of the offences established in accordance with articles 15 and 16 of this Convention and, where appropriate, other expenses incurred in furtherance of corrupt conduct. ...