Related offences

                                                                                    

Corruption offences may also constitute breaches of tax and accounting laws and stock market regulations.

 

Examples:

 

• A bribe wrongly shown in the accounts as an agency commission for legitimate services may constitute a false accounting entry which would be in breach of accounting laws and stock market regulations. 

 

• Deduction of a bribe against tax may constitute a breach of tax law. 

 

Prosecutors may find it easier to prosecute under accounting or tax laws than bribery laws as the standard of proof may be lower, and proof may be obtained by the mere fact of the erroneous entry.

 

Thus, a wide range of people may be caught in both the initial offence (such as bribery or submission of fraudulent claims), which may involve site and commercial staff, and in subsequent offences, which may involve accounting and legal staff.