Common Contracts
1 similar General Agreement on Trade in Services (Gats) contracts
HONG KONGGeneral Agreement on Trade in Services (Gats) • April 8th, 2008
Sector or subsector Limitations on market access Limitations on national treatment Additional commitments SECTOR-SPECIFIC COMMITMENTS BUSINESS SERVICESProfessional Services Accounting, auditing andbookkeeping services: these are limited to auditing and advisory services on matters such as financial management consultancy, company formation and restructuring, raising of capital, debt-rescheduling, receivership and liquidation 1)Unbound 2)None3)None other than that the provision of statutory auditing services is limited to natural persons licensed as certified public accountants, either as sole proprietors or in partnership 4)Unbound except for intra-corporate transfer of general managers, senior managers and specialists as set out in the Attachment 1)Unbound 2)Unbound 3)None 4)Unbound Taxation services (excluding legal services): these are limited to advisory and consulting services to enterprises or individuals on compilation of tax returns, tax planning, review, assessment and bac
