So I was contacted directly by a marketing company working on behalf of a multinational seeking to advertise on my site. They asked about banners and the usual offer to write some articles with text links to their client's site. I said no to the text links, but yes to the banner.
However, the banner code that they wanted consisted of a div with a background image and a text link on top of that. I pointed out to them that Google has guidelines about paid links and that I can't put their code on my site without a "nofollow" tag.
They responded by saying that their banner is made up of an image and text and therefore not against any Google guidelines.
I'm presuming that it is against Google's guidelines, but if anyone can confirm this, I would be grateful.
Secondly, should I report this company to Google? They are big and, well, I reckon a very large part of their business is done via their website.