The purpose of this document is to illustrate how bribes are paid in practice, based on legal cases and realistic experiences. We hope that it will provide information that is useful to organisations and individuals in raising awareness and training, and to those designing an anti-corruption system that is flexible enough to take into account the many forms of bribery. The target audience of this publication is anyone who is affected by the UK Bribery Act and similar legislation. Transparency International’s overall objective in producing this guidance is to help reduce supply-side bribery. This document is one of a suite of tools to help individuals and companies anticipate, recognise, avoid and resist bribery.