The place of supply of the following services to a non-taxable person who is established or has his permanent address or usually resides outside the Community, shall be the place where that person is established, has his permanent address or usually resides:

(a) 

transfers and assignments of copyrights, patents, licences, trade marks and similar rights;

(b) 

advertising services;

(c) 

the services of consultants, engineers, consultancy firms, lawyers, accountants and other similar services, as well as data processing and the provision of information;

(d) 

obligations to refrain from pursuing or exercising, in whole or in part, a business activity or a right referred to in this Article;

(e) 

banking, financial and insurance transactions including reinsurance, with the exception of the hire of safes;

(f) 

the supply of staff;

(g) 

the hiring out of movable tangible property, with the exception of all means of transport;

(h) 

the provision of access to a natural gas system situated within the territory of the Community or to any network connected to such a system, to the electricity system or to heating or cooling networks, or the transmission or distribution through these systems or networks, and the provision of other services directly linked thereto.

Subsection 10

Prevention of double taxation or non-taxation