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What are the different categories of Natural persons and how are they defined?

What are the different categories of Natural persons and how are they defined?

The various categories of natural persons are defined as under –

  • Contractual service suppliers (CSS): A service supplier of country “A” without a commercial presence in country “B”, sends one of its employees to country “B” to supply a service, pursuant to a service contract it has concluded with a consumer there;
  • Intra-corporate transferees (ICT): A service supplier of “A” transfers one of its employees to the commercial presence it has established in “B”;
  • Business visitors(BV) and services salespersons: A service supplier of country “A” sends one of its employees to country “B” for the purpose of either setting up a commercial presence or negotiating the sale of a service on its behalf. Business visitors are not directly engaged in the delivery of the service, but are just facilitating future trade, which may take place though a variety of modes of supply.
  • Independent Professionals (IP): A service supplier of country “A” goes to country “B” to supply a service in his individual capacity. The supplier would hence not represent or be an employee of any business entity that has the service contract.

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