https://www.bbc.com/news/business-54922374 from the article "As of 1996, about half of the countries in the OECD allowed companies to deduct bribes paid to foreign officials from their taxes, including Germany, France, Australia, New Zealand and Switzerland. They argued that such practices were routine business expenses in some countries."

one more: https://www.reuters.com/article/swiss-bribes-idUSL8N2HX5BV