There are several discussion about sex, having sex, and paying for sex. These discussions are not too in-depth or graphic.
There is a sex scene where the photography is blurred and shot though what appears to be a headboard with openings. They appear to be naked and at one point it looks like you can see her breasts, but every thing is blurry.
A man receives a massage and we see his clothed erection. He then pays the masseuse $500 to give him a quick handjob, which she reluctantly agrees to do.
A character walks around in a sex shop - the sex toys, condoms, etc are visible all around her during these scenes.
A woman is shown lying in bed face down and topless. No breasts visible.