c) The prevention of articles of monetary value or gifts, favours or advantages granted in the commission of the offences set forth in article [...] [Acts of corruption], paragraph # (c), of this Convention from being declared tax deductible and prohibition of the establishment of off-the-books accounts, the maintenance of double accounting systems or of inadequately identified transactions, the recording of non-existent expenditures, the entry of liabilities with incorrect identification of their object, as well as the use of false documents for the purpose of bribing foreign public officials or of concealing such bribery
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