How are services exported?
Services exports are classified into four (4) modes of supply: • Mode 1: Cross border supply – services providedv across a country border; • Mode 2: Consumption Abroad – services provided to a foreign visitor; • Mode 3: Commercial Presence – service provided through setting up an establishment abroad; • Mode 4: Movement of natural persons – services provided by traveling to a foreign country to deliver the service.
Related Questions
- Can my company claim an input tax credit on goods and services used in the production of items exported from a participating province?
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