Is a ransomware payment a bribe? The linked page doesn't really say what constitutes a "bribe". The next paragraph says that it only covers illegal activities, which AFAIK isn't the case for ransomware groups unless they're a designated terrorist organization or something.
As far as I'm aware, ransomware payments wouldn't be considered a bribe. They're more similar to an expense incurred due to `kidnapping for ransom`, which is deductible.