There are no absolute rules on what events or characteristics of a taxpayer or transaction should lead a tax examiner or auditor to suspect possible bribery or corruption. Every case must depend on its individual facts and circumstances, and be assessed in light of the tax examiner or auditor’s experience. This annex contains a compilation of the indicators of possible bribery or corruption that are listed elsewhere in this Handbook. In some cases, a single indicator may be sufficient for a tax examiner or auditor to feel able to refer their suspicions to the appropriate law enforcement authority or public prosecutor. However, in most cases, the presence of a single indicator should encourage the tax examiner or auditor to also consider other indicators that may be present, to build a more complete picture, before deciding that a referral should be made.