A self-employed individual performing services for a company under contract. Services are often provided through a single-person corporate entity (in the UK known as a personal service company or ‘PSC’ contractor.) Unlike employees, independent contractors are free to perform their work as they see fit, with limited or no control over the manner in which the work is performed. Tax authorities in many countries use the concept of ‘control’ in respect of behavior, together with financial autonomy and a range of other tests to determine the true nature of the relationship between the parties for tax liability purposes. These tests vary by country but follow broadly similar principles.