For the purposes of section 7, a person (“A”) is associated with C if (disregarding any bribe under consideration) A is a person who performs services for or on behalf of C.

The capacity in which A performs services for or on behalf of C does not matter.

Accordingly A may (for example) be C's employee, agent or subsidiary.

Whether or not A is a person who performs services for or on behalf of C is to be determined by reference to all the relevant circumstances and not merely by reference to the nature of the relationship between A and C.

But if A is an employee of C, it is to be presumed unless the contrary is shown that A is a person who performs services for or on behalf of C.