Bribery
 

Was the crime of “bribery” expressly and clearly illegal in the foreign country during the 
relevant years?

Are there any “custom” or criminal law exceptions, or tax law exceptions that allow bribes to
be deducted from income tax? Will that be sufficient to establish that there is a lack of 
dual criminality? 

Does the test of illegal “conduct” fail because during the relevant years bribery or its 
benefits (or fruits) was acceptable (or rewarded conduct)?

*Note Korea: The official OECD Working Group in its Phase I and Phase 2 in review of Korean Laws as late as March 2007, indicated that Korea (in the relevant years had NOT made "bribery" an express crime, nor expressly disallowed it as a "tax deduction". The OECD required that Korea do more and make these items "express" law to avoid the "unclear" and "unsupported" position. This matter has been an ongoing matter since then to present (2007). This ambiguity in criminal law should cause the failure of the dual criminality requirement.