Indicators specifically concerning the recipient of the proceeds of possible bribery or corruption

Much of the focus in the previous chapters has been on the payer of bribes and other payments within corrupt transactions. However, tax examiners and auditors must remain aware of indicators concerning the recipients of bribes and other proceeds of corruption, and the tax consequences of the income or gains they receive. The recipients of possible bribes or other proceeds of corruption are individuals, whether government officials or decision makers in companies, which either seek to hide the payments they receive, or disguise them as another form of income. Wherever tax examiners or auditors uncover indicators of possible tax evasion or money laundering, they should also consider whether these may also suggest that the taxpayer is in receipt of bribes or other proceeds of corruption.