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  1. Handbuch „Bestechung und Korruption" für den Innen- und Außendienst der Steuerverwaltung
  2. Chapters
  3. Liste nützlicher Websites und Ressourcen
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Chapters
Vorwort
Einleitung
Worum handelt es sich bei Bestechung und Korruption?
Die Rolle der Steuerverwaltung bei der Bekämpfung von Bestechung und Korruption
Die Rolle des Innen- und Außendienstes der Steuerverwaltung
Indizien für mögliche Fälle von Bestechung oder Korruption
Indizien in Bezug auf das externe und interne Risikoumfeld des Steuerpflichtigen
Indizien in Bezug auf die vom Steuerpflichtigen durchgeführten Transaktionen
Indizien in Bezug auf Zahlungen und Geldflüsse
Indizien in Bezug auf die Ergebnisse der vom Steuerpflichtigen durchgeführten Transaktionen
Indizien, die speziell Empfänger von möglichen Bestechungs- oder Korruptionserträgen betreffen
Liste nützlicher Websites und Ressourcen
Informationen, die bei Verdachtsmeldung in Bezug auf mögliche Bestechung oder Korruption angegeben werden sollten

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Content Provider OECD iLibrary
Organization OECD
Abstract Auf der Suche nach weiteren Informationen über Bestechung und Korruption sollten sich die Bediensteten des Innen- und Außendienstes der Steuerverwaltungen zunächst an die Orientierungen ihrer eigenen Dienststelle halten. Die nachfolgend aufgeführten Quellen können nützliche zusätzliche Hintergrundinformationen liefern, die inländische Gesetzgebung oder Regulierung jedoch nicht ersetzen.
Page Count 3
Starting Page 59
Ending Page 61
Language German
Publisher OECD Publishing
Publisher Date 2013-12-05
Access Restriction Open
Subject Keyword Finance and Investment Governance Taxation
Content Type Text
Resource Type Chapter
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