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3.124.
Other trade-related services covers commissions
on goods and service transactions between (a) resident
merchants,
commodity brokers, dealers, and commission
agents and (b) non-residents. This component also
includes transactions in ships, aircraft and sales of goods
by auction. Excluded are franchising fees (included in
franchises
and similar rights), brokerage in financial
services (included in
financial services) and transport-
related fees (included in the appropriate component of
transportation services).
3.125.
Operational leasing services covers resident/non-
resident leasing (rental) and charters,
without operators,
of ships, aircraft and transportation equipment, such as
railway cars, containers and rigs, without crew. Also
included are the leasing payments relating to other types
of goods. Excluded are financial leasing (sometimes
called capital leasing), leasing
of telecommunications
lines or capacity (included in
telecommunications
services), rental of ships and aircraft with crew (included
in
transportation services) and rental of vehicles to
foreign travellers (included in
travel).
3.126.
Legal services covers legal advisory and
representation
services in any legal, judicial and
statutory procedures; drafting services of legal
documentation and instruments; certification
consultancy; and escrow and settlement services.
3.127.
Accounting, auditing, bookkeeping and tax
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