This document aims to give advice on different representation mechanisms for linking data across different languages on the Semantic Web. We first outline the scope of the guidelines, clarifying the intended audience and the types of language resources to which they apply. Then, inspired by an adapted version of the Vauquois Triangle, we review the different possible levels of representation at which cross-lingual linking can be implemented. Then, we give concrete advice on how to model cross-lingual links in the light of an adapted Vauquois Triangle. We exemplify this with real examples. Finally, we review, from a practical point of view, the different representation mechanisms available to describe links across linguistic data in different languages. Note that whilst recognising the relevance of techniques for automated cross-lingual link discovery, these guidelines focus on general representation issues of cross-lingual data.