Common Contracts
1 similar General Agreement on Trade in Services (Gats) contracts
GENERAL AGREEMENT GATS/SC/36General Agreement on Trade in Services (Gats) • August 23rd, 2005
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments I. HORIZONTAL COMMITMENTS 4) Unbound, except for higher-level and specialized personnel in connection with a commercial presence which must contribute to the training of Guatemalan personnel in the specialized fields of activity concerned. In addition, the Labour Code provides the following: 4) Unbound, except for the categories of persons indicated in the market access column 1), 2), 3), 4), Article 45 of the Income TaxLaw, Decree No. 26-92 of 9 April 1992, establishes the following: "Employers must employ 90 per cent of Guatemalan workers and pay them at least 85 per cent of total wages paid. These requirements may be modified for the following reasons: Tax on natural or legal persons not domiciled in Guatemala is calculated by applying the following percentages as final payment to income from Guatemalan sources whether received or credited to an account: i) protection an
