In this chapter, the indicators surrounding the transactions a taxpayer is party to are discussed. In particular, these concern the parties to transactions, including intermediaries and consultants, and the terms of transactions. There are many sound business reasons why a company operating in a foreign jurisdiction should make use of external consultants, to gain access to knowledge of local law and business practices and particular features of the local industry. Consultants can also be used to facilitate business contacts for new entrants to a market. However, cases of bribery often involve the use of consultants to negotiate arrangements and also to facilitate execution of the illicit transaction. For example, the payment of bribes is often characterised as a fee to the consultant, part of which is then used to pay the bribed official. Therefore, when found together with other indicators, close relationships between a taxpayer and external consultants may be a flag that further enquiries into possible corruption should be considered, bearing in mind that the tax examiner and auditor’s predominant purpose is the determination of civil tax liability.