This guidance is part of a series of publications produced by Transparency International UK (TI-UK) providing advice on good practice in countering bribery and corruption. The aim of this guidance is to help companies to address the significant challenge of countering small bribes, including facilitation payments. It is also designed to be of assistance to regulators, law-makers, prosecuting agencies and professional advisers which may wish to refer to a Transparency International position when forming their own decisions. The guidance draws on Transparency International’s extensive experience in developing global anti-bribery practice for the private sector as well as the advice and practical experience of the project’s Expert Advisory Committee, and interviews with representatives of companies.