Manual on Statistics of International Trade in Services

Type of employer 
Example 1: Foreign specialized technicians and highly qualified professionals may work under a temporary contract 
with legal entities, whether of national or foreign capital, established in country A.  
Example 2: The natural persons are engaged in the supply of a service on a temporary basis as employees of a juridical 
person, who has no commercial presence in country A.  
Categories of occupations 
Examples: 
• 
Legal services supplied by a lawyer or attorney; 
• 
Accounting, auditing and bookkeeping services supplied by an accountant; 
• 
Auditor; 

---

 
80 
• 
Medical doctors and dentists; 
• 
Fashion models and speciality occupations; 
• 
Taxation services supplied by a tax accountant;  
• 
Foreign legal consultant; 
• 
Urban planner; 
• 
Senior computer specialist;  
• 
Computer scientists; 
• 
Systems analysts;  
• 
Programmers;  
• 
Software document analysts; 
• 
Field engineers; 
• 
Travel tour managers.