Business services

1) Legal services, accounting, auditing, bookkeeping, administrative and public relations services:

Legal services cover all legal advisory and representation services in any legal, judicial and statutory procedures and drafting services of legal documents and instruments. It also covers certification consultancy, auditing and bookkeeping services, tax consulting services and preparation of tax documents, analysing services of financial statements, management consultancy and management auditing services. Also included are services related to improvement of public image and other PR activity.

2) Advertising, market research and public opinion polling:

Advertising, market research and public opinion polling cover the design, creation and marketing of advertisements by advertising agencies. It also covers media placement, including the purchase and sale of advertising space, exhibition services provided by trade fairs, editorial services, and telemarketing. Also included are services related to market research and public opinion polling on various issues as well as the promotion of products abroad.

3) Research and development services (R&D):

Research and development services cover payments that relate to basic research, applied research and experimental development of new products and processes. Research and development also covers research in social sciences and humanities.