Investor Presentaiton

5 Definitions of Key Terms Digital Economy means Economic Activities carried out through an electronic means, where: Goods or services are purchased through a website or electronic platform, or ○ Services are provided over an electronic or digital medium Electronic Services: are defined as "wired and wireless telecommunication services and electronic services". Non-exhaustive List of services that fall within the definition of this term: a) Any service relating to the transmission, emission or reception of signals, writing, images and sounds or information of any nature by wire, radio, optical or other electromagnetic systems. b) The transfer or assignment of the right to use capacity for such transmission, emission or reception. c) The provision of audio and audio-visual content for listening or viewing by the general public on the basis of a program schedule by a person that has editorial responsibility. d) Live streaming via the internet. e) Supplies of images or text provided electronically, such as photos, screensavers, electronic books, Online magazines, music, films, games, and applications. f) Distance maintenance of programs and equipment. g) Supplies of software and software updates. h) Advertising space on a website and any rights associated with such advertising Business-to-Business, or B2B, is a term used to refer to supplies from a VAT-registered person to another VAT registered person. Business-to-Consumer, or B2C, is a term used to refer to supplies from a VAT registered person to an individual or non-VAT registered organization Tax agent acts on behalf of a business with the local tax authority to file returns, submit documentation, engage in communications etc. Tax representative performs all the roles of a tax agent, and also generally makes and receives payments and arranges for the retention of documentation.

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