Common use of Business Services Clause in Contracts

Business Services. A. Professional Services a) Legal Services (CPC 861)13 (excluding legal advisory and legal documentations and certification services provided by legal professionals entrusted with public functions, such as notaries, huissiers de justice or other officiers publics et ministériels) For Modes 1 and 2 AT, CY, ES, EL, LT and MT: Full admission to the Bar, required for the practice of domestic (EU and Member State) law, is subject to a nationality condition 13 Includes legal advisory, legal representational, legal arbitration and conciliation/mediation, and legal documentation and certification services. Provision of legal services is only authorised in respect of public international law, EU law and the law of any jurisdiction where the service supplier or its personnel is qualified to practice as a lawyer, and, like the provision of other services, is subject to licensing requirements and procedures applicable in Member States of the European Union. For lawyers providing legal services in respect of public international law and foreign law, these may take inter alia the form of compliance with local codes of ethics, use of home title (unless recognition with the host title has been obtained) insurance requirements, simple registration with the host country Bar or a simplified admission to the host country Bar through an aptitude test and a legal or professional domicile in the host country. Legal services in respect of EU law shall in principle be carried out by or through a fully qualified lawyer admitted to the Bar in the EU acting personally, and legal services in respect of the law of a Member State of the European Union shall in principle be carried out by or through a fully qualified lawyer admitted to the Bar in that Member State acting personally. Full admission to the Bar in the relevant Member State of the European Union might therefore be necessary for representation before courts and other competent authorities in the EU since it involves practice of EU and national procedural law. However, in some Member States, foreign lawyers not fully admitted to the Bar are allowed to represent in civil proceedings a party being a national or belonging to the State in which the lawyer is entitled to practice. Sector or sub-sector Description of reservations BE: Full admission to the Bar, required for legal representation services, is subject to a nationality condition, coupled with residency requirements. Quotas apply for appearing before the "Cour de cassation" in non-criminal cases. BG: Foreign lawyers can only provide legal representation services of a national of their home country and subject to reciprocity and cooperation with a Bulgarian lawyer. For legal mediation services permanent residence is required. FR: Xxxxxxx' access to the profession of "avocat auprès de la Cour de Cassation" et "avocat auprès du Conseil d'Etat" is subject to quotas and to a nationality condition HU: For foreign lawyers the scope of legal activities is limited to the provision of legal advice. LV: Nationality requirement for sworn advocates, to whom legal representation in criminal proceedings is reserved. DK: Marketing of legal advice activities is restricted to lawyers with a Danish licence to practice and law firms registered in Denmark. Requirement of a Danish legal examination in order to obtain a Danish licence. SE: Admission to the Bar, necessary only for the use of the Swedish title "advokat", is subject to a residency requirement. For Mode 1 HR: None for consultancy on foreign and international law. Unbound for practicing of Croatian law. Sector or sub-sector Description of reservations b) 1. Accounting and Bookkeeping Services (CPC 86212 other than "auditing services", CPC 86213, CPC 86219 and CPC 86220) For Mode 1 FR, HU, IT, MT, RO and SI: Unbound AT: Nationality condition for representation before competent authorities For Mode 2 All Member States: None b) 2. Auditing services (CPC 86211 and 86212 other than accounting services) For Mode 1 BE, BG, CY, DE, ES, FI, FR, EL, HU, IE, IT, LU, MT, NL, PT, RO, SI and UK: Unbound AT: Nationality condition for representation before competent authorities and for performing audits provided for in specific Austrian laws (e.g. joint stock companies law, stock exchange law, banking law, etc.). HR: Foreign audit firms may provide audit services on the Croatian territory where they have established a branch, in accordance with the provisions of the Company Act. Sector or sub-sector Description of reservations SE: Only auditors approved in Sweden may perform statutory auditing services in certain legal entities, among others in all limited companies, and physical persons. Only such persons and registered public accounting firms may be shareowners or form partnerships in companies which practice qualified auditing (for official purposes). Residency within the EEA or Switzerland required for approval. The titles of "approved auditor" and "authorised auditor" may only be used by auditors approved or authorised in Sweden. Auditors of co-operative economic associations and certain other enterprises who are not certified or approved accountants must be resident within the EEA, unless the Government or a Government authority appointed by the Government in a separate case allows otherwise. For Mode 2 None Sector or sub-sector Description of reservations

Business Services. A. Professional Services a) Legal Services (CPC 861)13 (excluding legal advisory and legal documentations and certification services provided by legal professionals entrusted with public functions, such as notaries, huissiers de justice or other officiers publics et ministériels) 861)1 For Modes 1 and 2 AT, CY, ES, EL, LT and LT, MT: Full admission to the Bar, required for the practice of domestic (EU and Member State) law, is subject to a nationality condition 13 1 Includes legal advisory, legal representational, legal arbitration and conciliation/mediation, and legal documentation and certification services. Provision of legal services is only authorised in respect of public international law, EU law and the law of any jurisdiction where the service supplier or its personnel is qualified to practice as a lawyer, and, like the provision of other services, is subject to licensing requirements and procedures applicable in Member States of the European UnionStates. For lawyers providing legal services in respect of public international law and foreign law, these may take inter alia the form of compliance with local codes of ethics, use of home title (unless recognition with the host title has been obtained) insurance requirements, simple registration with the host country Bar or a simplified admission to the host country Bar through an aptitude test and a legal or professional domicile in the host country. Legal services in respect of EU law shall in principle be carried out by or through a fully qualified lawyer admitted to the Bar in the EU acting personally, and legal services in respect of the law of a Member State of the European Union shall in principle be carried out by or through a fully qualified lawyer admitted to the Bar in that Member State acting personally. Full admission to the Bar in the relevant Member State of the European Union might therefore be necessary for representation before courts and other competent authorities in the EU since it involves practice of EU and national procedural law. However, in some Member States, foreign lawyers not fully admitted to the Bar are allowed to represent in civil proceedings a party being a national or belonging to the State in which the lawyer is entitled to practice. Sector (excluding legal advisory and legal documentations and certification services provided by legal professionals entrusted with public functions, such as notaries, huissiers de justice or sub-sector Description of reservations other officiers publics et ministériels) BE: Full admission to the Bar, required for legal representation services, is subject to a nationality condition, coupled with residency requirements. Quotas apply for appearing before the "Cour de cassation" in non-criminal cases. BG: Foreign lawyers can only provide legal representation services of a national of their home country and subject to reciprocity and cooperation with a Bulgarian lawyer. For legal mediation services permanent residence is required. FR: Xxxxxxx' access to the profession of "avocat auprès de la Cour de Cassation" et "avocat auprès du Conseil d'Etat" is subject to quotas and to a nationality condition HU: For foreign lawyers the scope of legal activities is limited to the provision of legal advice. LV: Nationality requirement for sworn advocates, to whom legal representation in criminal proceedings is reserved. Sector or sub-sector Description of reservations DK: Marketing of legal advice activities is restricted to lawyers with a Danish licence to practice and law firms registered in Denmark. Requirement of a Danish legal examination in order to obtain a Danish licence. SE: Admission to the Bar, necessary only for the use of the Swedish title "advokat", is subject to a residency requirement. For Mode 1 HR: None for consultancy on foreign and international law. Unbound for practicing of Croatian law. Sector or sub-sector Description of reservations. b) 1. Accounting and Bookkeeping Services (CPC 86212 other than "auditing services", CPC 86213, CPC 86219 and CPC 86220) For Mode 1 FR, HU, IT, MT, RO and RO, SI: Unbound AT: Nationality condition for representation before competent authorities For Mode 2 All Member States: None b) 2. Auditing services (CPC 86211 and 86212 other than accounting services) For Mode 1 BE, BG, CY, DE, ES, FI, FR, EL, HU, IE, IT, LU, MT, NL, PT, RO, SI and SI, UK: Unbound AT: Nationality condition for representation before competent authorities and for performing audits provided for in specific Austrian laws (e.g. joint stock companies law, stock exchange law, banking law, etc.). ) HR: Foreign audit firms may provide audit services on the Croatian territory where they have established a branch, in accordance with the provisions of the Company Act. Sector or sub-sector Description of reservations SE: Only auditors approved in Sweden may perform statutory auditing services in certain legal entities, among others in all limited companies, and physical persons. Only such persons and registered public accounting firms may be shareowners or form partnerships in companies which practice qualified auditing (for official purposes). Residency within the EEA or Switzerland required for approval. The titles of "approved auditor" and "authorised auditor" may only be used by auditors approved or authorised in Sweden. Auditors of co-operative economic associations and certain other enterprises who are not certified or approved accountants must be resident within the EEA, unless the Government or a Government authority appointed by the Government in a separate case allows otherwise. For Mode 2 None Sector or sub-sector Description of reservationsNone

Business Services. A. Professional Services a) Legal Services (CPC 861)13 (excluding legal advisory and legal documentations and certification services provided by legal professionals entrusted with public functions, such as notaries, huissiers de justice or other officiers publics et ministériels) 861)1 For Modes 1 and 2 AT, CY, ES, EL, LT and LT, MT: Full admission to the Bar, required for the practice of domestic (EU and Member State) law, is subject to a nationality condition 13 Includes legal advisory, legal representational, legal arbitration and conciliation/mediation, and legal documentation and certification services. Provision of legal services is only authorised in respect of public international law, EU law and the law of any jurisdiction where the service supplier or its personnel is qualified to practice as a lawyer, and, like the provision of other services, is subject to licensing requirements and procedures applicable in Member States of the European UnionStates. For lawyers providing legal services in respect of public international law and foreign law, these may take inter alia the form of compliance with local codes of ethics, use of home title (unless recognition with the host title has been obtained) insurance requirements, simple registration with the host country Bar or a simplified admission to the host country Bar through an aptitude test and a legal or professional domicile in the host country. Legal services in respect of EU law shall in principle be carried out by or through a fully qualified lawyer admitted to the Bar in the EU acting personally, and legal services in respect of the law of a Member State of the European Union shall in principle be carried out by or through a fully qualified lawyer admitted to the Bar in that Member State acting personally. Full admission to the Bar in the relevant Member State of the European Union might therefore be necessary for representation before courts and other competent authorities in the EU since it involves practice of EU and national procedural law. However, in some Member States, foreign lawyers not fully admitted to the Bar are allowed to represent in civil proceedings a party being a national or belonging to the State in which the lawyer is entitled to practice. Sector (excluding legal advisory and legal documentations and certification services provided by legal professionals entrusted with public functions, such as notaries, huissiers de justice or sub-sector Description of reservations other officiers publics et ministériels) BE: Full admission to the Bar, required for legal representation services, is subject to a nationality condition, coupled with residency requirements. Quotas apply for appearing before the "Cour de cassation" in non-criminal cases. BG: Foreign lawyers can only provide legal representation services of a national of their home country and subject to reciprocity and cooperation with a Bulgarian lawyer. For legal mediation services permanent residence is required. FR: Xxxxxxx' access to the profession of "avocat auprès de la Cour de Cassation" et "avocat auprès du Conseil d'Etat" is subject to quotas and to a nationality condition HU: For foreign lawyers the scope of legal activities is limited to the provision of legal advice. LV: Nationality requirement for sworn advocates, to whom legal representation in criminal proceedings is reserved. Sector or sub-sector Description of reservations DK: Marketing of legal advice activities is restricted to lawyers with a Danish licence to practice and law firms registered in Denmark. Requirement of a Danish legal examination in order to obtain a Danish licence. SE: Admission to the Bar, necessary only for the use of the Swedish title "advokat", is subject to a residency requirement. For Mode 1 HR: None for consultancy on foreign and international law. Unbound for practicing of Croatian law. Sector or sub-sector Description of reservations. b) 1. Accounting and Bookkeeping Services (CPC 86212 other than "auditing services", CPC 86213, CPC 86219 and CPC 86220) For Mode 1 FR, HU, IT, MT, RO and RO, SI: Unbound AT: Nationality condition for representation before competent authorities For Mode 2 All Member States: None b) 2. Auditing services (CPC 86211 and 86212 other than accounting services) For Mode 1 BE, BG, CY, DE, ES, FI, FR, EL, HU, IE, IT, LU, MT, NL, PT, RO, SI and SI, UK: Unbound AT: Nationality condition for representation before competent authorities and for performing audits provided for in specific Austrian laws (e.g. joint stock companies law, stock exchange law, banking law, etc.). ) HR: Foreign audit firms may provide audit services on the Croatian territory where they have established a branch, in accordance with the provisions of the Company Act. Sector or sub-sector Description of reservations SE: Only auditors approved in Sweden may perform statutory auditing services in certain legal entities, among others in all limited companies, and physical persons. Only such persons and registered public accounting firms may be shareowners or form partnerships in companies which practice qualified auditing (for official purposes). Residency within the EEA or Switzerland required for approval. The titles of "approved auditor" and "authorised auditor" may only be used by auditors approved or authorised in Sweden. Auditors of co-operative economic associations and certain other enterprises who are not certified or approved accountants must be resident within the EEA, unless the Government or a Government authority appointed by the Government in a separate case allows otherwise. For Mode 2 None Sector or sub-sector Description of reservationsNone

Business Services. A. Professional Services a) Legal Services (CPC 861)13 (excluding legal advisory and legal documentations and certification services provided by legal professionals entrusted with public functions, such as notaries, huissiers de justice or other officiers publics et ministériels) For Modes 1 and 2 AT, CY, ES, EL, LT and MT: Full admission to the Bar, required for the practice of domestic (EU and Member State) law, is subject to a nationality condition 13 Includes legal advisory, legal representational, legal arbitration and conciliation/mediation, and legal documentation and certification services. Provision of legal services is only authorised in respect of public international law, EU law and the law of any jurisdiction where the service supplier or its personnel is qualified to practice as a lawyer, and, like the provision of other services, is subject to licensing requirements and procedures applicable in Member States of the European Union. For lawyers providing legal services in respect of public international law and foreign law, these may take inter alia the form of compliance with local codes of ethics, use of home title (unless recognition with the host title has been obtained) insurance requirements, simple registration with the host country Bar or a simplified admission to the host country Bar through an aptitude test and a legal or professional domicile in the host country. Legal services in respect of EU law shall in principle be carried out by or through a fully qualified lawyer admitted to the Bar in the EU acting personally, and legal services in respect of the law of a Member State of the European Union shall in principle be carried out by or through a fully qualified lawyer admitted to the Bar in that Member State acting personally. Full admission to the Bar in the relevant Member State of the European Union might therefore be necessary for representation before courts and other competent authorities in the EU since it involves practice of EU and national procedural law. However, in some Member States, foreign lawyers not fully admitted to the Bar are allowed to represent in civil proceedings a party being a national or belonging to the State in which the lawyer is entitled to practice. Sector or sub-sector Description of reservations BE: Full admission to the Bar, required for legal representation services, is subject to a nationality condition, coupled with residency requirements. Quotas apply for appearing before the "Cour de cassation" in non-criminal cases. BG: Foreign lawyers can only provide legal representation services of a national of their home country and subject to reciprocity and cooperation with a Bulgarian lawyer. For legal mediation services permanent residence is required. FR: Xxxxxxx' access to the profession of "avocat auprès de la Cour de Cassation" et "avocat auprès du Conseil d'Etat" is subject to quotas and to a nationality condition HU: For foreign lawyers the scope of legal activities is limited to the provision of legal advice. LV: Nationality requirement for sworn advocates, to whom legal representation in criminal proceedings is reserved. DK: Marketing of legal advice activities is restricted to lawyers with a Danish licence to practice and law firms registered in Denmark. Requirement of a Danish legal examination in order to obtain a Danish licence. SE: Admission to the Bar, necessary only for the use of the Swedish title "advokat", is subject to a residency requirement. For Mode 1 HR: None for consultancy on foreign and international law. Unbound for practicing of Croatian law. Sector or sub-sector Description of reservations b) 1. Accounting and Bookkeeping Services (CPC 86212 other than "auditing services", CPC 86213, CPC 86219 and CPC 86220) For Mode 1 FR, HU, IT, MT, RO and SI: Unbound AT: Nationality condition for representation before competent authorities For Mode 2 All Member States: None b) 2. Auditing services (CPC 86211 and 86212 other than accounting services) For Mode 1 BE, BG, CY, DE, ES, FI, FR, EL, HU, IE, IT, LU, MT, NL, PT, RO, SI and UK: Unbound AT: Nationality condition for representation before competent authorities and for performing audits provided for in specific Austrian laws (e.g. joint stock companies law, stock exchange law, banking law, etc.). HR: Foreign audit firms may provide audit services on the Croatian territory where they have established a branch, in accordance with the provisions of the Company Act. Sector or sub-sector Description of reservations SE: Only auditors approved in Sweden may perform statutory auditing services in certain legal entities, among others in all limited companies, and physical persons. Only such persons and registered public accounting firms may be shareowners or form partnerships in companies which practice qualified auditing (for official purposes). Residency within the EEA or Switzerland required for approval. The titles of "approved auditor" and "authorised auditor" may only be used by auditors approved or authorised in Sweden. Auditors of co-operative economic associations and certain other enterprises who are not certified or approved accountants must be resident within the EEA, unless the Government or a Government authority appointed by the Government in a separate case allows otherwise. For Mode 2 None Sector or sub-sector Description of reservations

Business Services. A. Professional Services a) Legal Services (CPC 861)13 861)1 (excluding legal advisory and legal documentations and certification services provided by legal professionals entrusted with public functions, such as notaries, huissiers de justice or other officiers publics et ministériels) For Modes 1 and 2 AT, CY, ES, EL, LT and MT: Full admission to the Bar, required for the practice of domestic (EU and Member State) law, is subject to a nationality condition 13 Includes legal advisory, legal representational, legal arbitration and conciliation/mediation, and legal documentation and certification services. Provision of legal services is only authorised in respect of public international law, EU law and the law of any jurisdiction where the service supplier or its personnel is qualified to practice as a lawyer, and, like the provision of other services, is subject to licensing requirements and procedures applicable in Member States of the European Union. For lawyers providing legal services in respect of public international law and foreign law, these may take inter alia the form of compliance with local codes of ethics, use of home title (unless recognition with the host title has been obtained) insurance requirements, simple registration with the host country Bar or a simplified admission to the host country Bar through an aptitude test and a legal or professional domicile in the host country. Legal services in respect of EU law shall in principle be carried out by or through a fully qualified lawyer admitted to the Bar in the EU acting personally, and legal services in respect of the law of a Member State of the European Union shall in principle be carried out by or through a fully qualified lawyer admitted to the Bar in that Member State acting personally. Full admission to the Bar in the relevant Member State of the European Union might therefore be necessary for representation before courts and other competent authorities in the EU since it involves practice of EU and national procedural law. However, in some Member States, foreign lawyers not fully admitted to the Bar are allowed to represent in civil proceedings a party being a national or belonging to the State in which the lawyer is entitled to practice. Sector or sub-sector Description of reservations BE: Full admission to the Bar, required for legal representation services, is subject to a nationality condition, coupled with residency requirements. Quotas apply for appearing before the "Cour de cassation" in non-criminal cases. BG: Foreign lawyers can only provide legal representation services of a national of their home country and subject to reciprocity and cooperation with a Bulgarian lawyer. For legal mediation services permanent residence is required. FR: Xxxxxxx' access to the profession of "avocat auprès de la Cour de Cassation" et "avocat auprès du Conseil d'Etat" is subject to quotas and to a nationality condition HU: For foreign lawyers the scope of legal activities is limited to the provision of legal advice. LV: Nationality requirement for sworn advocates, to whom legal representation in criminal proceedings is reserved. DK: Marketing of legal advice activities is restricted to lawyers with a Danish licence to practice and law firms registered in Denmark. Requirement of a Danish legal examination in order to obtain a Danish licence. SE: Admission to the Bar, necessary only for the use of the Swedish title "advokat", is subject to a residency requirement. For Mode 1 HR: None for consultancy on foreign and international law. Unbound for practicing of Croatian law. Sector or sub-sector Description of reservations b) 1. Accounting and Bookkeeping Services (CPC 86212 other than "auditing services", CPC 86213, CPC 86219 and CPC 86220) For Mode 1 FR, HU, IT, MT, RO and SI: Unbound AT: Nationality condition for representation before competent authorities For Mode 2 All Member States: None b) 2. Auditing services (CPC 86211 and 86212 other than accounting services) For Mode 1 BE, BG, CY, DE, ES, FI, FR, EL, HU, IE, IT, LU, MT, NL, PT, RO, SI and UK: Unbound AT: Nationality condition for representation before competent authorities and for performing audits provided for in specific Austrian laws (e.g. joint stock companies law, stock exchange law, banking law, etc.). HR: Foreign audit firms may provide audit services on the Croatian territory where they have established a branch, in accordance with the provisions of the Company Act. Sector or sub-sector Description of reservations SE: Only auditors approved in Sweden may perform statutory auditing services in certain legal entities, among others in all limited companies, and physical persons. Only such persons and registered public accounting firms may be shareowners or form partnerships in companies which practice qualified auditing (for official purposes). Residency within the EEA or Switzerland required for approval. The titles of "approved auditor" and "authorised auditor" may only be used by auditors approved or authorised in Sweden. Auditors of co-operative economic associations and certain other enterprises who are not certified or approved accountants must be resident within the EEA, unless the Government or a Government authority appointed by the Government in a separate case allows otherwise. For Mode 2 None Sector or sub-sector Description of reservations