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The UN Model Commentary provides some examples. The access to a database will, in most cases, be of a routine nature while the creation of a customized database qualifies as technical services (Nos. 90, 91 UN Model Convention Comm. on article 12A). Yet, the selective ITA 202/2022 & Connected Matters 14:23:05 access to some databases according to the established needs of clients is equivalent to the creation of a custom database and can thus also be qualified as a technical service. Financial services such as payment and transmission services, banker's drafts, foreign exchange, debit and credit card services, and negotiable instruments are general products that are routinely made available to clients by financial institutions (No. 95 of UN Model Convention Comm. on article 12A). Payments for services rendered to a specific customer upon request in addition to transaction processing services such as warning bulletin fees for listing invalid or fraudulent accounts, cardholder service fees, fees for programme management services, account and transaction enhancement services fees, hologram and publication fees, and fees for advisory services are not a standard facility and constitute fees for technical services. If the financial institution provides, e.g., advice to a company that is resident in the other Contracting State with respect to a potential merger or acquisition involving this company, then article 12A of the UN Model Convention is applicable (No. 96 UN Model Convention Comm. on article 12A)...