59  The place of supply of the following services to a nontaxable 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;

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