The EU-Korea Free Trade Agreement



Similar documents
ANALYSIS OF GATS SECTORAL COMMITMENTS OF WTO MEMBER STATES UNDERTAKEN IN THE URUGUAY ROUND INTRODUCTION ON HOW TO READ SPECIFIC COMMITMENTS BY SECTOR

MODEL SCHEDULE OF WTO COMMITMENTS FOR INVESTMENT BANKING, TRADING, AND ASSET MANAGEMENT Explanatory Memorandum

CHAPTER SEVEN SECTION A GENERAL PROVISIONS

Health Insurance and Health Services in ASEAN Framework Agreement on Services

CHAPTER 11 TRADE IN SERVICES. Article Definitions

The first round of TPP negotiations was held in Melbourne in March 2010.

Transatlantic Trade and Investment Partnership

Emergence of India as a Services Hub

For the purposes of this Chapter: by a national of a Party in the territory of the other Party;

(iv) Services auxiliary to insurance, such as consultancy, actuarial, risk assessment and claim settlement services.

ASEAN-CHINA AGREEMENT ON TRADE IN SERVICES MYANMAR. Schedule of Specific Commitments. (For the First Package of Commitments)

Current Commitments under the GATS in Educational Services

Branch Office Versus Subsidiary Company In Switzerland

1. The Parties agree that a delivery transmitted by electronic means shall not be subject to customs duties, fees or charges.

the purchase or use of, or payment for, a service;

Cross-border electronic commerce and international trade statistics

CHAPTER ELEVEN FINANCIAL SERVICES. 1. This Chapter applies to measures adopted or maintained by a Party relating to:

TISA Trade in Services Agreement. Norway

OPEN SKIES POLICY - MARKET ACCESS PRINCIPLES FOR SATELLITE COMMUNICATIONS

Hong Kong s Double Tax Treaty Network

Agreement Establishing the ASEAN Australia-New Zealand Free Trade Area INDONESIA S SCHEDULE OF MOVEMENT OF NATURAL PERSONS COMMITMENTS

DOING BUSINESS IN MALAYSIA

Policy guidelines on VAT and electricity trade. 8th Region Round table

Income Tax and Social Insurance

ASEAN economic community Opportunities and challenges for insurers. John Goulios, Partner/Co-Head Insurance Sector Leader Asia Pacific, DLA Piper

Mexico. Rodolfo Trampe, Jorge Díaz, José Palomar and Carlos López. Von Wobeser y Sierra, S.C.

Trade Policy Committee (Services and Investment)

TRADE IN SERVICES, INVESTMENT AND E-COMMERCE

Implementation of the EU tax directives in Poland

News Flash. September, Tax guide for property investment in Hungary

10 September The Honorable Karel de Gucht Commissioner for Trade European Commission Brussels, Belgium. Dear Commissioner de Gucht:

The positioning of Cyprus as a leading international business centre has been

Brief on Sri Lanka s Position on the Key Issues of the Hong Kong Ministerial Declaration

The Netherlands as the European business hub for Indonesian companies

The objective of the present paper is to bring to the fore

Options for Business Activities in the UAE

Riyadh. An Outline of Various Forms of Doing Business in Saudi Arabia

The Logistics of Doing Business in Canada: Temporarily Moving Service Exporters Across the Border

ANNEX III UNITED STATES RESERVATIONS TO CHAPTER 11 (FINANCIAL SERVICES) HEADNOTES

Setting up your Business in UAE Issues to consider

CEPA YOUR SPRINGBOARD TO CHINA

Income in the Netherlands is categorised into boxes. The above table relates to Box 1 income.

WTO E-commerce Negotiations

By: Cornelius Hagenmeier LL.M. University of Venda School of Law Thohoyandou, South Africa Phone:

TISA: THE LEAKED CORE TEXT

Mexican Tax Law. Value Added Tax (VAT) is assessed on the consummation within the Mexican territory of the following types of transactions:

Pilot Free Trade Zone Shanghai

EU: 2015 Place of Supply Changes Changes to the VAT place of supply for e-services

TAX ISSUES RAISED BY LNG PROJECTS

Italian corporate income tax for foreign investors

Trade in Services Agreement (TiSA) Core Text (April 2015)

FAIR CONSIDERATION FRAMEWORK: QUESTIONS AND ANSWERS

ENTRY OF FOREIGN LAW FIRMS IN INDIA Mukul Gupta & Diljeet Titus, Advocates INTRODUCTION

Capturing and Utilizing Services Trade Statistics A Guide for Statistical Compilers in Developing Countries

I. What is the DCFTA?

CUBAN FOREIGN INVESTMENT LEGISLATION

VAT Treatment of Cross Border Transactions in the Single Market

MALTA Jurisdictional Guide

CANADA S SCHEDULE OF COMMITMENTS FOR TEMPORARY ENTRY FOR BUSINESS PERSONS

Canada. Contact James Yager KPMG in Canada Tax Partner T: E:

Global Stock Options Survey. Wardynski & Partners Poland

TARIFFS, TAXES AND ELECTRONIC COMMERCE: REVENUE IMPLICATIONS FOR DEVELOPING COUNTRIES

Establishment of a Wholly Foreign-owned Enterprise

Issues Relating To Organizational Forms And Taxation. MALAYSIA Skrine

Transcription:

The EU- Free Trade Agreement Services

Structure of the presentation 1. Main principles of the Services Chapter 2. Introduction to the Modes of Supply 3. Introduction to the n list of commitments 4. A closer look at the n commitments 5. Legal services Phasing in of commitments

1. Main principles of the Services Chapter

Market access Sectors listed in the n list of commitments are subject to limitations therein 4 modes of supply Deals with existing and possible future quantitative limitations - the number of service suppliers - The value of service transactions or assets - the number of operations or quantity of output - the number of natural persons supplying a service - the type of legal entity or joint venture - the participation of foreign capital No backtracking Main idea Legal certainty

National treatment Same treatment as to own like services and service suppliers Sectors listed in the n list of commitments subject to limitations therein

Most favoured nation (MFN) principle The EU and have to accord immediately to services and service suppliers of each other treatment no less favourable than that it accords to like services and service suppliers of any other country Each party may maintain limited measures listed in and meeting the conditions of the Annex on MFN Exemptions.

2. Introduction to the Modes of supply

Mode 1: Cross-border supply Service Supplier supplies service supplies service from territory of from territory of one country one country Service Consumer receives service receives service in territory of any in territory of any other country other country

Examples of cross-border trade in services E-commerce in the narrow sense - whatever the delivery method: retail over internet, teleshops, mail-order E-services and e- commerce in wider sense: e-banking, distance training etc, advice over media, delivery over media, cloud-services

Examples of cross-border trade in services Outsourcing for services where presence is not necessary: back-office, programming, phone answering services, research and testing etc International transport New services: e-health including robot surgery, satellite monitoring, cross-border audio/digital guides

Examples of barriers for crossborder trade in services To industry: Prohibition to provide cross-border services Requirement to establish Authorisation requirements Recognition of service providers or service outcome Language and info requirements To consumers: Obligations to use locally established providers Restrictions to payments Restrictions to delivery Restrictions to tax deductibility

Mode 2: Consumption abroad Service Supplier Service Consumer receives receives service in the territory of supplier service in the territory of supplier Service Consumer or property of the consumer

Examples of consumption abroad Physical presence in the second country: Tourism and service consumption while travelling Medical tourism Students abroad Border-shopping Does not cover limitations to consumers of other Members, only own consumers Does not include downloading mode 1

Examples of barriers for consumption abroad of services To industry: Prohibition/restrictions to provide services to non-resident consumers To consumers: Obligations to use locally established providers Restrictions to payments Restrictions to delivery Restrictions to tax deductibility

Mode 3: Commercial presence Service Supplier Service Supplier establishes a commercial presence in the territory of another country Service Consumer

Examples of commercial presence Investment - Establishing a new company - Establishing a subsidiary - Establishing a direct branch, - Establishing a representative office - Acquisitions of existing companies - Joint-ventures and other cooperative projects with presence

Examples of barriers to foreign invested companies Activity (sectoral) restrictions Ownership restrictions Capital limitations Geographical restrictions Restrictions on profit usability Limitations for management and staff Technology transfer requirements Authorisation requirements

Mode 4: Movement of natural persons Service Consumer Service supplied through temporary presence of posted natural persons of one country in the territory of another country based on services contract

Mode 4 categories Does not cover immigration and labour movement (GATS annex on mode 4) Self-employed Independant professionals Business service sellers Contractual service suppliers Contractual relationship for service provision with local persons Established company Business visitors Intracorporate transferees Graduate trainees Subsidiary, branch or representative office

Examples of barriers Mode 4 Restrictions to service providers Establishment requirements, local representative requirements Nationality and residence requirements Economic needs tests, labour market tests Minimum wage etc related requirements Qualification requirements, licensing, registration and documentation requirements Entry restrictions (visa, work permit) Restrictions to consumers Prohibitions/restrictions to use non-established service providers Tax related barriers

Right to regulate Domestic regulation vs measures subject to trade liberalization Right to regulate - introduce non-discriminatory regulation to enforce domestic policy objectives Examples of public policy objectives: Equitable access, regardless of income or location, to a service Consumer protection, safety Job creation in disadvantaged regions or labour market integration of disadvantaged persons Reduction of environmental impacts and other externalities Macroeconomic stability Avoidance of market dominance and anti-competitive conduct Avoidance of tax evasion, fraud, etc.

3. Introduction to the n list of commitments

List of specific commitments Principle of positive listing Horizontal and sectoral limitations Sets out conditions and degree of market access and national treatment (limitations) - gradual and partial liberalisation possible

Some service sectors with scheduled commitments by Architect. Legal Publishing Security Real estate Consulting Accounting Courier Veterinary Marketing Satellite Taxation Computer Testing Engineering Environment R&D Education Hotel Insurance Shipping Financial Rail News Travel

Level of commitments Full commitment Partial commitment None, i.e. no limitations except those in the horizontal limitations None, except, i.e. exact limitation on what is NOT allowed. All else is allowed Unbound for i.e. exact limitation on what is NOT allowed. All else is allowed Unbound, except i.e. what IS allowed. No commitment Sector not listed Unbound no binding

4. A closer look at the n commitments

A closer look at the n commitments The most ambitious services ever concluded by the EU Will significantly improve s current WTO-GATS commitments and its DDA offer in the ongoing negotiations. Additionally covers the liberalisation of investment, both in most of the services and most of the non-services sectors. The scope of the includes diverse services sectors as transport, telecommunications, finance, legal services, environmental services and construction. Audiovisual services are excluded from the chapter.

A closer look at the n commitments Telecommunications Ownership restrictions Satellite services Environmental services Non-industrial waste waters Shipping firms Right of establishment Access to facilities

A closer look at the n commitments Construction services Financial services International express delivery services Auxiliary air transport services Law services

5. Legal services Phasing in of commitments

Legal services phasing in of commitments Phase 1: entry into force Law firms of the EU can establish representative offices (Foreign Legal Consultant offices or FLC offices) in Lawyers licensed in the Member States of the EU can provide legal advisory services regarding i) the jurisdiction in which they are licensed and ii) public international law

Legal services phasing in of commitments Phase 2: two years after entry into force will have to allow cooperative agreements with n law firms in order to (i) be able to jointly deal with cases in which domestic and foreign legal issues are mixed and (ii) to share profits derived from such cases.

Legal services phasing in of commitments Phase 3: five years after entry into force will allow law firms of the EU to establish joint venture firms with n law firms. * may impose restrictions on the proportion of voting shares or equity interests of the joint venture firms.