The taxable dealer in the middle of the personal name and the client's account, in the process of handing over money or providing services, like the implementation of these operations himself.
The agent taxable who is mediating in his own name and for the account of his client, in the process of handing the money or the provision of services, is considered as if he carried out these operations himself
The agent is taxable, which mediates its own name and account of the client, in the delivery of services, money or is he, like, the implementation of such operations.