These are businesses that might not get enough to form a full time company but their services overlap. The "virtual firm" could be a management company, or a weird space cyborg, that ties them together or be an app like "Tinder for service companies" to match people up that can work together on projects.

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1. Lawyers and accountants
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These fields are closely related and interact with each other. However, you have lawyers draft contracts or trusts that affect taxation.