Services de conseil fiscal	For Mode 2
services de conseil fiscal	After the expiration of a five year period following the accession of the Republic of Kazakhstan to the WTO, the entry and temporary stay shall be for a cumulative period of not more than six months in any 12 month period or for the duration of the contract, whichever is less.
Services de conseil fiscal	School advisory services within the meaning of the Wet op het primair onderwijs (Law on Primary Education) and the Wet op de exertisecentra (Law on Resource Centres)
Services de conseil fiscal	Cattle, sheep, goats and pigs
Services de conseil fiscal	Bilanzbuchhaltungsgesetz (BibuG, BGBl.
services de conseil fiscal	MT The Companies Act (Cap.386) regulating the supply of services by non residents through the registration of a local company and the External Transactions Act (Cap.
Services de conseil fiscal	Commission agents' services of motor vehicles, motorcycles and snowmobiles and parts and accessories thereof
services de conseil fiscal	BG, CY, DE, EE, ES, FR, FI, EL, IT, LT, MT, PT, RO, SI, SE Feedering services by authorisation.
Services d'audit, services de conseil fiscal	Agricultural Products Standards Act, R.S.P.E.I.
Services de conseil fiscal (CPC 863)	SK Investment services in the Slovak Republic can be provided by banks, investment companies, investment funds and security dealers which have legal form of joint stock company with equity capital according to the law (no branches).
Services de conseil fiscal (CPC 863)	PT Residency in a Member State of the EEA is required for natural persons.
Services de conseil fiscal (CPC 863)	Does not include maintenance and repair services, which are to be found in BUSINESS SERVICES under 1.B. and 1.F.l).
services de conseil fiscal (CPC 863)	SI Nurses need a licence from the professional chamber, health assistants need registration.
Services de conseil fiscal (CPC 863, à l'exception de la représentation devant les tribunaux)	No representation before competent authorities.
i) services d'experts qui ne sont pas en relation avec l'audit, conseil fiscal, conseils généraux en gestion et autres services de conseil	(i) expert services unrelated to the audit, tax consultancy, general management and other advisory services
Pour les services d'audit et de conseil fiscal, la résidence en Italie est obligatoire pour les auditeurs et les conseillers fiscaux indépendants.	Gaswirtschaftsgesetz (Gas Act), BGBl.
L arrivée récente d organes de conseil fiscal est un début institutionnel encourageant.	The recent advent of fiscal advisory councils is a promising institutional start.
CZ, SK les services de conseil fiscal peuvent être assurés par des personnes physiques ou morales enregistrées auprès de la Chambre des conseillers fiscaux ou de la Chambre des auditeurs.	AT, BE, DE, DK, ES, NL, UK, SE University degree and professional qualifications and three years' experience in the sector.
Dans le cas des services de conseil fiscal, la prestation est réservée aux SEL (à forme anonyme, à responsabilité limitée ou en commandite par actions) et aux SCP (sociétés civiles professionnelles).	A person who wishes to hold an outfitter's licence must be a Saskatchewan resident and have a head office in Saskatchewan.
(15) les honoraires versés pendant l'exercice au contrôleur légal ou au cabinet d audit pour le contrôle légal des comptes annuels et les honoraires versés pour les autres services d audit, les services de conseil fiscal et tout autre service autre que d audit.	(15) the fees for the financial year paid to the statutory auditor or audit firm for the statutory audit of annual accounts and the fees paid for other assurance services, tax advisory services and other non audit services.
(16) les honoraires versés pendant l'exercice au contrôleur légal ou au cabinet d audit pour le contrôle légal des comptes consolidés et les honoraires versés pour les autres services d audit, les services de conseil fiscal et tout autre service autre que d audit.	(16) the fees for the financial year paid to the statutory auditor or audit firm for the statutory audit of the consolidated accounts and the fees paid for other assurance services, tax advisory services and other non audit services. .
Maîtrise en droit (université de Valence) master de conseil fiscal plusieurs diplômes de droit communautaire. 0 Membre du conseil national de l'UV.	Graduate in law (University of Valencia) Master's degree in tax consultancy diplomas in Community law.
Services de conseil	Advisory services
Services de conseil	CZ, SK Unbound except for (v) under mode 2 and 3 None
La proposition du Conseil c'est nouveau est de s'en servir aussi pour assurer le contrôle fiscal.	By social contributions or VAT ?
Services de conseil en gestion et services connexes	Bildung (Umschulungs , Aus , Fort und Weiterbildungseinrichtungen, Volksschulen) education training, further training and retraining establishments, adult evening classes
3.4.1.8 Services de conseil.	3.4.1.8 Advisory services.
4.4.1.8 Services de conseil.	4.4.1.8 Advisory services.
services de conseil technique	technical advisory services
UE Non consolidé sauf pour les services de conseil (néant pour les services de conseil).	Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 3.
Services de conseil aux entreprises et conseil en gestion, services de relations publiques (code 277)	Business and management consulting and public relations services (code 277)
L augmentation prévue du déficit fiscal est vertigineuse le plan central en cours de discussion parmi les conseillers du Conseil économique de M. Bush augmenterait, selon les propres estimations du Conseil, le déficit fiscal américain de deux billions USD dans les dix ans à venir.	The anticipated increase in the fiscal deficit is striking the central plan discussed by Bush s Council of Economic Advisers would according to the Council s own estimates increase America s fiscal deficit by 2 trillion over the next decade.
Services de conseil en architecture.	Advisory architectural services.
Services de conseil en gestion	BG, CY, HU, LV, MT, PL, RO, SI Unbound.
services de conseil en gestion	legal services
Services de conseil en gestion	For the European Union and the Republic of Kazakhstan
Services de conseil en gestion	Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex works price of the product
Services de conseil en gestion	The Canadian and European Union systems are deemed to provide an equivalent level of protection with respect to microbiological requirements.
services de conseil en gestion	arranging a contract, that includes right to use of state property for more than 6 months or decides on acquiring of such property.
Services de conseil en gestion	BG No national treatment and most favoured nation treatment obligations with respect to distribution of alcoholic beverages, chemical products, tobacco and tobacco products, pharmaceuticals, medical and orthopaedic goods, weapons, munitions and military equipment, petroleum and petroleum products, gas, precious metals, precious stones.
services de conseil en gestion	EU Unbound for inland waterways national cabotage transport.
Christensen (ARC). (DA) Vous savez qu'une harmonisation dans le domaine fiscal exige une unanimité au Conseil.	Mr Christensen (ARC). (DA) As we all know, the harmonization of measures in the field of taxes and duties requires unanimity in the Council of Ministers.
Maîtrise de droit fiscal.	Master's degree in fiscal law.
Interprétation de régime fiscal	Interpretation of tax regime
Services de conseil et services financiers auxiliaires et gestion d'actifs	An economic needs test may therefore be applied, taking into account such factors as the number of and impact on existing establishments, transport infrastructure, population density or geographic spread.

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