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.