Özet:

In this study, we tried to evaluate bribery of foreign public officials in international business transactions from the view point of Turkish Tax Laws. For this purpose, first of all, we examine the possibility of allowing the tax deductibility of bribery in Turkish Tax Laws. Afterwards, OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions compared with Turkish Tax Laws. According to the findings of the study, there is no explicit measure allowing the tax deductibility of bribes to the foreign public officials in international business transactions in Turkish tax law. But, we pointed out that Turkish Income Tax Law article 40/1 in parentheses allows the tax deductibility of bribes to foreign public officials in international business transactions implicitly

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