ed ▁a ▁series ▁of ▁new ▁anti - cor ruption ▁comp liance ▁policies , ▁including ▁a ▁new ▁anti - cor ruption ▁hand book , ▁web - based ▁tools ▁for ▁due ▁dil ig ence ▁and ▁comp liance , ▁a ▁confident ial ▁communic ations ▁channel ▁for ▁employees ▁to ▁report ▁irregular ▁business ▁practices , ▁and ▁a ▁corpor ate ▁discipl inary ▁committee ▁to ▁imp ose ▁appropriate ▁discipl inary ▁measures ▁for ▁subst anti ated ▁mis con duct . ▁ ▁The ▁culture ▁of ▁b ri ber y ▁was ▁old ▁in ▁S iem ens , ▁and ▁led ▁to ▁the ▁ 1 9 1 4 ▁sc andal ▁in ▁Japan ▁over ▁b rib es ▁paid ▁by ▁both ▁S iem ens ▁and ▁V ick ers ▁to ▁Japanese ▁naval ▁authorities ▁to ▁win ▁ship building ▁contract s . ▁ ▁The ▁culture ▁of ▁b ri ber y ▁had ▁further ▁had ▁grown ▁up ▁inside ▁S iem ens ▁after ▁World ▁War ▁II ▁as ▁S iem ens ▁attempted ▁to ▁re build ▁its ▁business ▁by ▁compet ing ▁in ▁the ▁developing ▁world , ▁where ▁b ri ber y ▁is ▁common . ▁ ▁Until ▁ 1 9 9 9 ▁in ▁Germany , ▁b rib es ▁were ▁a ▁tax - ded uct ible ▁business ▁exp ense , ▁and ▁there ▁were ▁no ▁pen alt ies ▁for ▁b rib ing ▁foreign ▁officials . ▁ ▁In ▁ 1 9 9 9 ▁the ▁O E CD ▁Anti - B ri ber y ▁Convention ▁came ▁into ▁effect , ▁to ▁which ▁Germany ▁was ▁a ▁party , ▁and ▁S iem ens ▁started ▁to ▁use ▁off - sh ore ▁accounts ▁and ▁other