Place of Provision rules: clarified intermediary definition and temporary-import repair exclusion; narrowed short-term transport hire exclusion. Amendments redefine intermediary as a broker, agent or any person who arranges or facilitates a service or supply between parties but excluding those who provide the main service on their own account; exclude from a territorial provision rule services related to goods temporarily imported for repair and exported without being used except for repair; and narrow the transport-hire exclusion to means of transport other than aircraft and vessels (except yachts) for periods up to one month.
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Place of Provision rules: clarified intermediary definition and temporary-import repair exclusion; narrowed short-term transport hire exclusion.
Amendments redefine intermediary as a broker, agent or any person who arranges or facilitates a service or supply between parties but excluding those who provide the main service on their own account; exclude from a territorial provision rule services related to goods temporarily imported for repair and exported without being used except for repair; and narrow the transport-hire exclusion to means of transport other than aircraft and vessels (except yachts) for periods up to one month.
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