Preface -- Introduction -- What are bribery and corruption? -- The role of the tax administration in combating bribery and corruption -- The role of tax examiners and tax auditors -- Indicators of possible bribery or corruption -- Indicators concerning the taxpayer's external and internal risk environment -- Indicators concerning the taxpayer's transactions -- Indicators concerning payments and money flows -- Indicators concerning the outcome of the taxpayer's transactions -- Indicators specifically concerning the recipient of the proceeds of possible bribery or corruption -- List of useful websites and resources -- Information to be included in a referral of suspicions of possible bribery or corruption -- Indicators of possible bribery or corruption.