Corruption Practice some other laws of the USA concern also. The law on securities of 1934 in section 13 (a) and 14 (with additions of 1970 (about the persons operating by proxy) prohibits any payments in a confidential order. directly about bribes here it is told nothing, but any uncontrolled order corporation funds is considered gross infringement. Disclosing of such information Is required to shareholders for it is a question finally of their dividends. Because of unwillingness to tell about payoffs as ' usual ' a method of business management of firm concealed the information on bribes, including from auditor check. accordingly, for example, the district court of federal district of Columbia had to accept in due time to consideration of the complaint of the Commission on securities and a stock exchange about the infringements admitted nearby of the American companies (including ' Galf ojl ', ' Eshlend ojl ', ' Ameriken shipbilding К0 ').

In the law of 1954 on the internal revenue article 164 (allows to exclude all necessary expenses connected with maintenance of trade or business, from the sum of the income which is subject to tax taxation (for example, reasonable wages or other indemnifications for certain labour services). it is natural, the companies amicably excluded the bribes paid on the party from the sums of tax taxation, that is, in essence, tried to establish for itself a preferential tax mode. In order to avoid infringement: 1) it is required to prove that payments to foreign advisers and advisers are a payment, instead of ' a gift '; 2) it is necessary to prove that the payment can be carried to ' reasonable ' (on the size, it is natural). The case when the court, for example, did not recognise ' as reasonable ' the payment which has reached of 50% of net profit of firm is known. in this law (the item ' with ' (1) all the same item 164) there is a mention about ' to an illegal bribe ' and ' to a returnable bribe ' (kickback) which are considered ' illegal under laws of the USA if such laws are applicable to such payments or to such officials or employees '. The law defines, whom carry also whom do not carry to number of officials and employees. According to these explanations, ' the independent contractor ', for example, does not join ' usually ' in number of persons, bribery which is considered illegal.