ARTICLE 61: INDEPENDENT PROFESSIONAL SERVICES USED ABROAD

For the purposes of article 29, last paragraph of the Law (LIVA: Art. 29), it is considered that independent personal services provided by residents in the country, are used abroad by a resident abroad without an establishment in the country, when such services are contracted and paid by the person residing abroad and the requirements set forth in the second paragraph of article 58 of these Regulations are met. (RLIVA: Art. 58)