IN Russia, it is impolite to ask where the toilet is, while in Germany making eye contact while toasting someone is considered bad luck - resulting, it is said, in seven years' bad sex!

These are a couple of light-hearted examples of business etiquette revealed by Atradius, the UK's leading credit management and credit insurance firm.

There are many more local customs and differences in social behaviour throughout the world and Atradius urges East Lancashire companies to pay attention to these when trying to win overseas customers.

UK director Jon Lindsay said: "If you want to trade overseas, do your homework. Get up to scratch on vital information such as how to behave in a business meeting, through to knowing the standard payment terms in the country you are trading with."

Atradius says it knows what sort of behaviour will charm foreign customers and, just as importantly, what could cause offence. For example:

In Bulgaria, people often nod their head when they mean 'no'

In Liechtenstein, talking with your hands in your pockets is impolite

In Saudi Arabia, it's rude to refuse a cup of coffee

In Poland, if you hear whistling when you're speaking in public, change the subject - it's a sign of disapproval

In Germany, you are expected to drink alcohol at an evening dinner, but it is impolite to start drinking before everyone has raised glasses together

In Italy, business people expect you to be stylishly dressed and like good conversation.

In India, conversation is considered an art form, with favourite topics including, family, cricket, politics and religion

In China, business cards are revered. Not reading it and stuffing it in your pocket is a bad etiquette

In Singapore, initial meetings are based on establishing status and rank, so giving the appearance of wealth and position is vital.