A person who has either a suspicion or documentary proof that corrupt practices are taking place in international business transactions should in the first instance report the matter to the Garda Bureau of Fraud Investigation, Harcourt Square Dublin 2. (Contact No: 01 6663776)  On receipt of such a complaint, the Bureau will conduct an assessment to determine whether a crime has taken place and will then either proceed with the investigation itself or assign responsibility to the relevant Garda Region.