consulting services covers the recording of commercial
transactions for businesses and others; examination
services of accounting records and financial statements;
business tax planning and consulting; and preparation of
tax documents.
3.128. Business and management consulting and public relations servicescovers advisory, guidance and
operational assistance services provided to businesses
for business policy and strategy and the overall planning,
structuring and control of an organization. Included are
management auditing; market management, human
resources, production management and project
management consulting; and advisory, guidance and
operational services related to improving the image of
the clients and their relations with the general public and
other institutions.
3.129. Advertising, market research and public opinion polling services transacted between residents and non-
residents covers the design, creation and marketing of
advertisements by advertising agencies; media
placement, including the purchase and sale of
advertising space; exhibition services provided by trade
fairs; the promotion of products abroad; market research;
telemarketing; and public opinion polling on various
issues.
3.130. Research and development services covers those
services that are transacted between residents and non-
residents and associated with basic research, applied
research and experimental development of new products
and processes. In principle, such activities in the
physical sciences, social sciences and humanities are
covered, including the development of operating systems
that represent technological advances. Also included is
commercial research related to electronics,
pharmaceuticals and biotechnology. Excluded are
technical studies and consultancy work (both included in
business and management consultancy, public relations services). 3.131. Architectural, engineering and other technical services covers transactions between residents and non-
residents related to architectural design of urban and
other development projects; planning and project design
and supervision of dams, bridges, airports, turnkey
projects etc.; surveying; cartography; product testing and
certification; and technical inspection services. Mining
engineering is excluded and included in mining services.
3.132. Waste treatment and de-pollution services
includes the treatment of radioactive and other waste;
stripping of contaminated soil; cleaning up of pollution
including oil spills; restoration of mining sites; and
decontamination and sanitation services. Also included
are all other services that relate to the cleaning or
restoring of the environment.
3.133. Agricultural, mining, and other on-site
