The Contractor provides services to the GIZ country office in Thailand, 193/63 Lake Rajada Office Complex (16th floor), New Ratchadapisek Road, Klongtoey, 10110 Bangkok, Thailand. In accordance with Section 3a, Paragraph 2, Sentence 2 of the German VAT Act (Umsatzsteuergesetz - UStG), the place of supply for VAT purposes is therefore in Thailand.