This study focuses on the identification and quantification of the proceeds of active bribery in international business transactions. Public and private organisations alike have long recognised that bribery of public officials is harmful to good governance, economic development and competitive conditions. Confiscation and recovery of the proceeds derived from foreign bribery are key elements in the international framework to fight corruption of public officials.

Chapter 1 introduces the international legal framework for the treatment of the proceeds of active bribery and catalogues the legal remedies available in various jurisdictions, and how these remedies may interact.

Chapter 2 defines five principal types of proceeds of active bribery and analyzes how they may be quantified. Each system is illustrated by examples from countries using such methods, as well as commentary on some practical challenges linked to the calculation of proceeds.

Chapter 3 offers a compilation of case summaries to illustrate the principles covered in the preceding chapters.

Preface
Introduction
Chapter 1. The legal framework for the treatment of proceeds of active bribery
-A. Overview of legal remedies to confiscate or recover proceeds
--1. Confiscation
---a. Property-based confiscation: Assessing direct or indirect proceeds
---b. Value-based confiscation: Assessing the equivalent value of proceeds
---c. Gross or net proceeds/benefits or additional profits models
--2. Disgorgement of profits
--3. Fines based on the value of the benefit
--4. Compensation for damages and civil court actions
--5. Contractual restitution
-B. Challenges linked to the interaction of remedies
--1. Interaction between confiscation, disgorgement and fines
--2. Interaction between confiscation and compensation for damages
--3. Interaction between confiscation and contractual restitutions
--4. Interaction between remedies applied in foreign or multiple jurisdictions
Chapter 2. Identifying and quantifying proceeds
-A. Contracts
--1. Identification and quantification of proceeds for confiscation and disgorgement
---a. The gross revenue method
---b. The net proceeds (also called net revenue, or net profits) method
---c. The additional profit method - What if the bribe had not been paid?
--2. Identification and quantification for claims based on compensation for damages
--3 Quantification for claims based on contractual restitution
-B. Business authorisations, permits or licenses to operate
-C. Expenses or losses avoided
-D. Expedition of delays
-E. Proceeds in cases involving lax internal controls and inaccurate or incomplete books and records
-F. Adjustments and other factors to consider in calculating proceeds
Chapter 3. Case summaries
-1. Contracts
--Sale of Goods or Services Case
--Volume-Based Contract Case
--Weir Case (United Kingdom)
--Selby and Ashurst Contract A Case (United Kingdom)
--Siemens Power Turbine Case (Germany)
--Siemens Telecom and Other Sectors Case (Germany)
--Medical Equipment Case (Switzerland)
--Contracts and Other Advantages Case (United States)
--The case of Fyffes Group and others v. Templeman, Seatrade and others (UK)
--Gore NO v. Minister of Finance and others Case (South Africa)
--S.T. Grand, Inc v. City of New York
--Cameroon Airlines v. Transnet Limited (International Court of Arbitration) 
-2. Business authorisations, permits or licenses to operate
--Willi Betz Case (Germany)
--Compensation for damages in the logging case in re Srya Dumai Group (Indonesia
-Costs and Loss Avoidance Case
-3. Expenses or loss avoided
--Costs and Loss Avoidance Case
--More Efficient Product Case
--Tax Avoidance Case
--Expenses and Import Controls Avoidance Case (United States)
-4. Expedition of delays
--Expedition Case
-5. Violations of provisions on internal controls, and books and records
--Books and Records Case (United States)
Conclusion