ORGANISATION MONDIALE  
DU COMMERCE  S/DCS/W/USA 
27 février 2003 
 
 (03-1210) 
Commerce des services Original:   anglais 
  
 
COMMUNICATION DES ÉTATS-UNIS 
 
Liste d'engagements spécifiques des États-Unis dans le cadre
 
de l'Accord général sur le commerce des services  
 
 
 Pour faciliter le processus de négociation, y compris la présentation des offres initiales, les 
États-Unis ont élaboré le projet de version codifiée ci-joint de leur Liste d'engagements spécifiques et 
de leur Liste d'exemptions de l'article II (NPF).*  Ce document n'est pas juri diquement contraignant et 
ne remplace pas les engagements et les exempti ons juridiquement contraignants inscrits par les 
États-Unis dans leur Liste d'engagements spécifi ques (GATS/SC/90;  GATS/SC/90/Suppl.2 et 3) et 
dans leur Liste d'exemptions de l'article II (NPF) (GATS/EL/90;  GATS/EL/90/Suppl.2 et 3). 
  
_______________ 
  
    
 
     
 
    
 
    
 
  _______________ 
 En anglais seulement. 
  
  
  S/DCS/W/USA
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THE UNITED STATES OF AMERICA - SCHEDULE OF SPECIFIC COMMITMENTS  
 
 
Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
 
I. HORIZONTAL COMMITMENTS  
 
ALL SECTORS COVERED BY THIS SCHEDULE :  For the purpose of this schedule the "United States" is defined as encompassing the 50 states of the United 
States, plus the District of Columbia. 
 
 
All Sectors:  Temporary 
Entry And Stay of Natural 
Persons1  
4) Unbound, except for measures concerning 
temporary entry and stay of nationals of another 
member who fall into the categories listed 
below:   
4) Unbound  
 
 
  
Services Salespersons  - persons not based in the 
territory of the United St ates and receiving no 
remuneration from a source located within the United 
States, who are engaged in activities related to 
representing a services supplier for the purpose of 
negotiating for the sale of the services of that supplier where:  a) such sales are not directly made to the 
general public and b) the salesperson is not engaged in 
supplying the service.  Entry for persons named in this section is limited to a ninety-day period.  
  
 
                                                      
1  "Temporary entry" means entry without in tent to establish permanent residence under immigration laws  of the US and confers no  rights with respect to 
citizenship.  US comm itments regarding entry and temporary stay in the US  do not apply in cases of labour/management disputes.  
 S/DCS/W/USA 
Page 4  
Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
  
Intra-corporate Transferees  - managers, executives and 
specialists, as defined below, who are employees of 
firms that provide services within the United States 
through a branch, subsidiary, or affiliate established in the United States and who have been in the prior 
employ of their firm outside the United States for a 
period of not less than one year immediately preceding 
the date of their application for admission and who are 
one of the following:  
  
 
   
a) Managers  - persons within an organization who 
primarily direct the organization, or a department or sub-division of the 
organization, supervise and control the 
work of other supervisory, professional or managerial employees, have the authority 
to hire and fire or recommend hiring, firing, 
or other personnel actions (such as promotion or leave authorization), and 
exercise discretionary authority over 
day-to-day operations.  Does not include first-line supervisors, unless the employees 
supervised are profe ssionals, nor does it 
include employees who primarily perform tasks necessary for the provision of the 
service. 
  
  
  
  S/DCS/W/USA
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Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
 
  
b) Executives  - persons within the organization who 
primarily direct the management of the 
organization, establish the goals and 
policies of the organization, exercise wide latitude in decision-making, and receive 
only general supervision or direction from 
higher-level executiv es, the board of 
directors, or stockholders of the business.  
Executives would not directly perform tasks related to the actual provision of a 
service or services of the organization.  
  
 
   
c) Specialists  - persons within an organization who 
possess knowledge at an advanced level of 
continued expertise and who possess proprietary knowledge of the organization's 
services, research equipment, techniques, or 
management.  (Specialists may include, but are not limited to, members of licenced 
professions.)  
  
 
   
Entry for persons named in this section is limited to a 
three-year period that may be extended for up to two 
additional years for a total term not to exceed five 
years. 
  
  
  
 S/DCS/W/USA 
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Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
 
  
Personnel Engaged in Establishment  - A person who 
has been employed in the immediately preceding year 
by an entity described in  Section II, receiving 
remuneration from that source, who occupies a managerial or executive position with that entity and is 
entering the territory of the United States for the 
purpose of establishing an entity described in Section II 
that will support employment of persons named in 
paragraphs a), b), and c) therein.  The subject persons shall present proof of acquisition of physical premises 
for the entity that shall commence its business 
operations within one year of the date of entry of that person.  
  
 
   
Fashion Models and Specialty Occupations
 - Up to 
65,000 persons annually on a world-wide basis in 
occupations as set out in 8 USC. ' 1101 (a) (15) (H) (i) 
(b), consisting of (i) fashion models who are of 
distinguished merit and ability; and (ii) persons 
engaged in a specialty occupation, requiring (a) theoretical and practical application of a body of highly 
specialized knowledge; and (b) attainment of a 
bachelor's or higher degree in the specialty (or its equivalent) as a minimum for entry into the occupation 
in the United States.  Persons seeking admission under 
(ii) above shall possess the following qualifications: (a) full licensure  in a US state to practice in the 
occupation, if such licensure is required to practice in 
the occupation in that state; and (b) completion of the required degree, or experience in the specialty 
equivalent to the completion of the required degree and 
recognition of expertise in the specialty through progressively responsible positions relating to the 
specialty.  Entry for persons named in this section is 
limited to three years.  
  
  
  S/DCS/W/USA
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Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
 
  
Specialty occupation aliens and their employers must 
be in compliance with all labour condition application 
requirements that are attested to by the established 
employer.  These requirements are: a) wages paid to the person are the greater of: 1) the actual wage paid by the 
employer to individuals in  that place of employment 
with similar qualifications and experience, or 2) the 
prevailing wage for that occupational classification in 
the area of employment; b) conditions of work are such that they will not adversely affect working conditions 
for those similarly employed; c) there is no strike or 
lockout in the course of a labour/management dispute 
in progress at the place of employment affecting the 
subject occupation; labour/management dispute in 
progress at the place of employment;  
  
 
   
d) the employer has not laid off or otherwise 
displaced workers in the subject occupation in 
the previous six months and will not lay off or 
displace any US worker du ring the 90-day period 
following the filing of an application or the 
90-day periods preceding and following the 
filing of any visa petition supported by the application; e) the employer has taken and is 
taking timely and significant steps to recruit and 
retain sufficient US workers in the specialty occupation; and f) notice is given at the time of 
application by the employer to employees or 
their representatives at the place of employment. 
  
  
  
 S/DCS/W/USA 
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Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
 
All Sectors: Acquisition of 
Land  
3) None  
3) The federal government restricts initial 
sale of federally-owned lands to US 
citizens.  (Preceding restriction does not 
apply to foreign-owned companies formed under the laws of any state of 
the United States.) 
 
Acquisition of land reclaimed with 
federal funds and reclamation of desert land is restricted to individual US 
citizens  
 
   
  
Ownership of land by non-US citizens 
is limited in:  Kentucky (restrictions 
apply only to individuals, not to foreign-owned companies incorporated 
within the United States) and South 
Carolina (applies to individuals and foreign-owned corporations).  
 
   
  
Purchase of land by non-US citizens not 
resident within the state is restricted in:  
Oklahoma, Florida, and Wyoming.  In Mississippi, non-US citizens may not 
purchase more than 5 acres for 
residential property, or more than 320 acres for industrial development.  
 
   
  
Non-US citizens may not purchase or 
bid on sales of public lands in:  Hawaii, 
Idaho, Mississippi, Montana, and 
Oregon  
  
  S/DCS/W/USA
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Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
 
All Sectors: Taxation 
Measures  
1) None 
 
2) None 
 3) None  
1), 2), 3)   At the federal level, with respect 
to direct taxes: 
 
Differential tax treatment may be provided between trusts created or 
organized in the United States to 
provide employee benefits and trusts 
not created or organized in the United 
States and their respective beneficiaries.  Such provisions affect 
the taxation of the income of the trust 
or the beneficiary, the availability of deductions to taxpayers for 
contributions to the trust, and tax 
administration requirements;  these provisions include different rules for 
allowing deductions to, and 
determining the earnings of, foreign employee benefit plans.  
 
   
  
An increase in the rate or a widening of 
the base of a federal income tax may 
be imposed on a national, resident or 
corporation of a foreign country where a national, resident or corporation of 
the United States is being subjected to 
discriminatory or extraterritorial taxes (as described in section 891 or section 
896 of the Internal Revenue Code).  
 
   
  
At the federal level, with respect to taxes 
other than direct taxes:  
  
 S/DCS/W/USA 
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Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
 
  
  
An excise tax may be imposed in 
connection with tr ansfers of any 
property by a citizen or resident of the 
United States, or by a domestic entity (corporations, partnership, estate or 
trust) to a foreign entity (corporation 
partnership, estate or trust).  
 
   
  
An excise tax may be imposed on US 
source gross investment income of 
foreign organizations that are private 
foundations.  
 
   
4) Unbound, except as indicated in the horizontal 
section  
4) None  
 
 All Sectors: Subsidies  
1) Unbound 
 
2) Unbound  
1) Unbound 
 
2) Unbound  
 
   
3) None  
3) The Federal Overseas Private 
Investment Corporation (OPIC) 
insurance and loan guarantees are not available to certain aliens, foreign 
enterprises, and foreign-controlled 
enterprises established in the United States  
 
   
  
Trade and Development Agency 
financing is limited to:  
 
   
  
I. individuals 1) who are either US 
citizens or non-US citizens lawfully admitted for permanent residence in 
the United States and 2) whose 
principal places of business are in the United States, or   
  
  S/DCS/W/USA
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Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
 
  
  
II. privately-owned commercial 
corporations or partnerships that 
are incorporated or legally 
organized under the laws of the United States and whose principal 
places of business are in the 
United States and (1) that are more 
than 50 per cent beneficially 
owned by individuals who are US citizens or (2) that have been 
incorporated or legally organized 
in the United States for more than 3 years, have performed similar 
services in each of the prior 3 
years, and employ US citizens in more than half of their permanent 
full-time positions in the United 
States and have the existing capability in the United States to 
perform the contract  
 
   
  
Unbound for measures at the federal, 
state or local levels that accord rights 
or preferences to members of socially or economically disadvantaged groups 
in the United States, including:  
 
   
  
Federal Small Business Administration 
- loans are restricted to US citizens or 
companies that are 100 per cent owned 
by US citizens and whose directors are all US citizens  
  
 S/DCS/W/USA 
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Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
 
  
  
Maine - The Maine Veterans Small 
Business Loan Guarantee Program 
provides guarantees to eligible resident 
veterans for business loans from local lending institutions.  A qualifying 
business is one that is independently 
owned and operated in Maine, and the 
applicant must be a war veteran.  The 
Small Business Loan Guarantee Program in Maine provides guarantees 
of loans made by private lenders to 
eligible residents of Maine for business purposes.  
 
   
  
Maryland - The Maryland Small 
Business Development Financing 
Authority makes direct loans to 
socially or economically disadvantaged 
business persons.  Applicants must be 
US citizens and have a business that is 70 per cent owned by socially or 
economically disadvantaged persons.    
Applicants for the Maryland Small Business Surety Bond Guarantee 
Program must be US citizens and, if 
entities, must have their principal places of business in Maryland.  
 
   
  
Minnesota - Community Development 
Corporations are only eligible to receive grants if 60 per cent of their 
directors are residents of the specific 
geographic community in Minnesota within which they will operate. 
  
  
  S/DCS/W/USA
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Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
 
  
  
Oregon - Oregon law requires that the 
Economic Development Corporation 
(EDC) give preference in OBDF loans 
to businesses owned in whole or in part by dislocated timber workers. 
  
 
  Pennsylvania - Minority Business 
Development Authority provides 
long-term low interest loans to 
minority-owned businesses.  
Applicants must be Blacks, Aleuts, Eskimos, Hispanics or American 
Indians who are residents of 
Pennsylvania.  
 
  
  
Unbound for research and 
development subsidies 
  
 
 4) Unbound, except as indicated in the horizontal 
 section 
 4) None   
 S/DCS/W/USA 
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Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
II. SECTOR-SPECIFIC COMMITMENTS   
1. BUSINESS SERVICES 
 
A. PROFESSIONAL 
SERVICES  
  
  
 
 
a) 1) Legal Services: practice 
as or through a qualified US lawyer  
For the following jurisdiction, the following 
commitments apply: in (all states) 
 
1) Services must be supplied by a natural person 
 
An in-state office must be maintained for licensure 
in:  District of Columbia, Indiana (or an affiliate 
with an office and with othe r attorneys in the state), 
Michigan, Minnesota (or maintain individual 
residency in Minnesota), Mississippi, New Jersey, 
Ohio, South Dakota and Tennessee.  
 
  
1) In-state or US residency is required for 
licensure in:  Hawaii, Iowa, Kansas, Massachusetts, Michigan, Minnesota 
(or maintain an office in Minnesota), 
Mississippi, Nebraska, New Jersey, New Hampshire, Oklahoma, Rhode 
Island, South Dakota, Vermont, 
Virginia, Wyoming.  
 
 
  
2) Services must be supplied by a natural person 
 
An in-state office must be maintained for licensure 
in:  District of Columbia, Indiana (or an affiliate with an office and with othe r attorneys in the state), 
Michigan, Minnesota (or maintain individual 
residency in Minnesota), Mississippi, New Jersey, Ohio, South Dakota and Tennessee.  
2) In-state or US residency is required for 
licensure in:  Hawaii, Iowa, Kansas, 
Massachusetts, Michigan, Minnesota 
(or maintain an office in Minnesota), Mississippi, Nebraska, New Jersey, 
New Hampshire, Oklahoma, Rhode 
Island, South Dakota, Vermont, Virginia, Wyoming.  
 
 
  
3) Services must be supplied by a natural person 
 
Partnership in law firms is limited to persons 
licenced as lawyers 
 
US citizenship is required to practice before the US Patent and Trademark Office 
  
3) None  
  
  S/DCS/W/USA
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Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
  
4) Services must be supplied by a natural person 
 
An in-state office must be maintained for licensure in:  District of Columbia, Indiana (or an affiliate 
with an office and with othe r attorneys in the state), 
Michigan, Minnesota (or maintain individual 
residency in Minnesota), Mississippi, New Jersey, 
Ohio, South Dakota and Tennessee. 
 
US Citizenship is required to practice before the US 
Patent and Trademark Office  
4) In-state or US residency is required for 
licensure in:  Hawaii, Iowa, Kansas, 
Massachusetts, Michigan, Minnesota (or maintain an office in Minnesota), 
Mississippi, Nebraska, New Jersey, 
New Hampshire, Oklahoma, Rhode Island, South Dakota, Vermont, 
Virginia, Wyoming.  
  
 S/DCS/W/USA 
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Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
a) 2) Legal Services: 
consultancy on law of 
jurisdiction where service supplier is 
qualified as a lawyer 
(such consultancy excludes the following: 
i) appearing for a person 
other than himself or 
herself as attorney in any 
court, or before any magistrate or other 
judicial officer, in this 
state (other than upon admission pro haec vice
); 
ii) preparing any 
instrument effecting the transfer or registration of 
title to real estate located 
in the United States of America; iii) preparing 
any will or trust 
instrument effecting the disposition on death of 
any property located in 
the United States of America and owned by a 
resident thereof, or any 
instrument relating to the 
administration of a 
decedent's estate in the  
For the following jurisdiction, the following 
commitments apply: Alaska
2 
 
1) None 
 
2) None 
 
3) None 
 
4) Unbound, except as indicated in the horizontal 
section  
 
 
 
1) None 
 
2) None  
3) None 
 
4) None  
a) Practice of 
international law: 
permitted, provided foreign legal 
consultant (FLC) is 
competent. 
b) Practice of 
3rd-country law: 
permitted provided 
that FLC obtains 
written legal advice from an attorney 
licenced in that 
jurisdiction. 
c) Practice of 
host-country law: 
permitted provided that FLC obtains 
written legal advice 
from an attorney licenced to practice in 
that jurisdiction.  
d) Association with local 
lawyers: partnerships 
with local lawyers 
permitted. 
e) Employment of local 
lawyers: permitted. 
f) Use of firm name: 
permitted. 
g) Other: n/a.  
                                                      
2  The following information is provided for transparency purposes onl y.  A supplier regularly providing services in the jurisdict ion is required to be licenced as a 
foreign legal consultant (FLC) in Alaska.  Licensure is subject to meeting requirements of registration, an experience requirem ent (5 of the 7 years preceding 
registration must have been spent practis ing law), certification of registration a nd good standing with home-country bar, meeti ng the professional liability 
insurance requirement, and agreement to be bound by the Rules of Disciplinary Enforcement, Ethics Opinions adopted by the Board  of Governors of the Alaska 
Bar Association, and the Code of Professional Responsibility.   Professional privileges apply to all foreign lawyers.  
  S/DCS/W/USA
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Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
United States of 
America;  and iv) 
preparing any instrument in respect of the marital 
or parental relations, 
rights or duties of a resident of the United 
States of America, or the 
custody or care of the 
children of such a 
resident.)  
 
 
  
 
  
 
 
 
For the following jurisdiction, the following commitments apply: California
3 
 
1) None  
2) None 
 3) None 
 
4) Unbound, except as indicated in the horizontal 
 section  
 
 
  
 
  
 
 
 
  
 
1) None  
2) None 
 3) None 
 
4) None  
 
 
  
 
  
 
 
 
  
 
a) Practice of 
international law: 
permitted to the 
extent incorporated in home-country law. 
b) Practice of 
3rd-country law: not permitted. 
c) Practice of 
host-country law: not permitted.  
d) Association with local 
lawyers:  partnership with local lawyers 
permitted.  
e) Employment of local 
lawyers: permitted. 
f) Use of firm name: 
permitted.  
g) Other: n/a. 
                                                      
3  The following information is provided for transparency purposes onl y.  A supplier regularly providing services is required to b e licenced as a foreign legal 
consultant in California.  Licensure is subject to meeting requirements of registration, an experience requirement (4 of the 6 years preceding registration must 
have been spent practising law), certification of registration and good standing with home-country  bar, meeting the professiona l liability insurance requirement, 
and agreement to be bound by the requirements  of the State Bar of California.  Profe ssional privileges apply to all foreign law yers.  
 S/DCS/W/USA 
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Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
  
For the following jurisdiction, the following 
commitments apply:  Connecticut4 
 1) None 
 
2) None  
3) None 
 
4) Unbound, except as indicated in the horizontal 
 section  
 
 
 1) None 
 
2) None  
3) None 
 
4) None  
 
 
 a) Practice of 
international law: 
permitted to the extent incorporated in 
home-country law. 
b) Practice of 
3rd-country law: 
permitted provided FLC first obtains 
advice from an 
attorney licenced in that jurisdiction. 
c) Practice of 
host-country law: not permitted.  
d) Association with local 
lawyers: partnership with local attorneys 
permitted. 
e) Employment of local 
lawyers: permitted. 
f) Use of firm name: 
permitted. 
g) Other: n/a. 
 
                                                      
4  The following information is provided for transparency purposes onl y.  A supplier regularly providing services is required to b e licenced as a foreign legal 
consultant in Connecticut.  Licensure is subject to meeting requir ements of registration, a minimu m age of 26 years, an experie nce requirement (5 of the 7 years 
preceding registration must have been spent practising law), certification of registration, meeting the professional liability insurance requirement, an overdraft 
notification, good standing with home-country  bar, and a written commitm ent to observe the Connecticut Rules of Professional Co nduct.  Professional 
privileges apply to all foreign lawyers.  
  S/DCS/W/USA
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Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
 
  
For the following jurisdiction, the following 
commitments apply: District of Columbia5 
  
  
 
   
1) None 
 
2) None 
 3) In-state office required 
 4) Unbound, except as indicated in the horizontal 
 section.  Additionally, an in-state office is required. 
1) None 
 
2) None 
 3) None 
 
4) None  
a) Practice of 
international law: 
permitted, provided 
FLC is competent. 
b) Practice of 
3rd-country law: 
permitted, provided 
FLC is competent. 
c) Practice of 
host-country law: 
permitted provided 
FLC first obtains advice from an 
attorney licenced in 
that jurisdiction and identifies the person 
to the client.  
d) Association with local 
lawyers: partnership 
with local lawyers 
permitted. 
e) Employment of local 
lawyers: permitted. 
f) Use of firm name: 
permitted. 
g) Other: n/a. 
 
                                                      
5  The following information is provided for transparency purposes onl y.  A supplier regularly providing services in the jurisdict ion is required to be licenced as a 
foreign legal consultant in the District of Columbia.  Licensure  is subject to meeti ng requirements of registration, a minimum age of 26 years, an experience 
requirement (5 of the 8 years preceding re gistration must have been spent practising law), certification of registration and go od standing with home-country bar, 
meeting the professional liability insuranc e requirement, and a written commitment to be bound by the Code of Professional Resp onsibility of the American Bar 
Association.  Professional privileges apply to all foreign lawyers.  
 S/DCS/W/USA 
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Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
  
For the following jurisdiction, the following 
commitments apply: Florida6 
 1) None 
 
2) None  
3) None 
 
4) Unbound, except as indicated in the horizontal 
 section  
 
 
 1) None 
 
2) None  
3) None 
 
4) None  
 
 
 a) Practice of 
international law: 
permitted to the extent incorporated in 
home-country law. 
b) Practice of 
3rd-country law: not 
permitted. 
c) Practice of 
host-country law: not 
permitted. 
d) Association with local 
lawyers: partnerships 
with local lawyers permitted. 
e) Employment of local 
lawyers: permitted. 
f) Use of firm name: 
permitted. 
g) Other: n/a.  
                                                      
   6  The following information is provided for transparency purposes onl y.  A supplier regularly provid ing services in the jurisdict ion is required to be licenced as a foreign 
legal consultant in Florida.  Licensure is  subject to meeting requireme nts of registration, a minimum age of 26 years, an exper ience requirement (5 of the 7 years preceding 
registration must have been spent practis ing law), certification of registration an d good standing with home-country bar, and a  sworn statement to abide by the Rules of 
Professional Conduct.  Professional priv ileges apply to al l foreign lawyers.  
  S/DCS/W/USA
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Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
  
For the following jurisdiction, the following 
commitments apply: Georgia7 
 1) None 
 
2) None  
3) None 
 
4) Unbound, except as indicated in the horizontal 
 section  
 
 
 1) None 
 
2) None  
3) None 
 
4) None  
 
 
 a) Practice of 
international law:  
permitted to the extent incorporated in 
home-country law. 
b) Practice of 
3rd-country law: not 
permitted. 
c) Practice of 
host-country law: not 
permitted. 
d) Association with local 
lawyers: partnership 
with local lawyers permitted. 
e) Employment of local 
lawyers: permitted. 
f) Use of firm name: 
permitted. 
g) Other: n/a  
                                                      
 7  The following information is provided for transparency purposes onl y.  A supplier regularly providing services in the jurisdict ion is required to be licenced as a 
foreign legal consultant in Georgia.  Licen sure is subject to meeting requirements of registration, an expe rience requirement ( 5 of the 7 years preceding registration 
must have been spent practising law), certification of regist ration and good standing with home-c ountry bar, and a commitment t o observe the Rules of Professional 
Responsibility and Disciplinary Rules applicable to members of th e State Bar of Georgia.  Professional privileges apply to all foreign lawyers.  
 S/DCS/W/USA 
Page 22  
Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
  
For the following jurisdiction, the following 
commitments apply: Hawaii8  
  
 
 
  
1) None 
 2) None 
 
3) None  
4) Unbound, except as indicated in the horizontal 
 section  
1) None 
 2) None 
 
3) None  
4) None  
a) Practice of 
international law: permitted, provided 
FLC is competent. 
b) Practice of 
3rd-country law: 
permitted provided 
FLC obtains advice 
from an attorney 
licenced in that jurisdiction and 
identifies that person 
to the client. 
c) Practice of 
host-country law: 
permitted provided FLC obtains advice 
from an attorney 
licenced in that jurisdiction and 
identifies that person 
to the client. 
d) Association with local 
lawyers: partnership 
with local lawyers permitted.  
e) Employment of local 
lawyers: permitted. 
f) Use of firm name: 
permitted. 
g) Other: n/a. 
                                                      
8  The following information is provided for transparency purposes onl y.  A supplier regularly providing services in the jurisdict ion is required to be licenced as a 
foreign legal consultant in Hawaii.  Licensure is subject to m eeting requirements of registration, a minimum age of 26 years, a n experience requirement (5 of the 7 
years preceding registration must have b een spent practising law), and certificati on of registration and good standing with hom e-country bar.  Professional privileges 
apply to all foreign lawyers.  
  S/DCS/W/USA
 Page 23 
Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
  
For the following jurisdiction, the following 
commitments apply: Illinois9 
  
  
 
   
1) None 
 
2) None 
 3) None 
 
4) Unbound, except as indicated in the horizontal 
 section  
1) None 
 
2) None 
 3) None 
 
4) None  
a) Practice of 
international law: 
permitted to the 
extent incorporated in home-country law. 
b) Practice of 
3rd-country law: not 
permitted. 
c) Practice of 
host-country law: not 
permitted. 
d) Association with local 
lawyers: partnership 
with local lawyers 
permitted. 
e) Employment of local 
lawyers: permitted. 
f) Use of firm name: 
permitted. 
g) Other: n/a 
 
                                                      
9  The following information is provided for transparency purposes onl y.  A supplier regularly providing services in the jurisdict ion is required to be licenced as a 
foreign legal consultant in Illinois.  Li censure is subject to meeting requirements of registration, an experience requirement (5 of the 7 years preceding registration 
must have been spent practising law), meeting the professiona l liability insurance requirement, a written commitment to observe  the Rules of Professional Conduct, 
and certification of registration and good stan ding with home-country bar.  Professiona l privileges apply to all foreign lawyer s.  
 S/DCS/W/USA 
Page 24  
Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
  
For the following jurisdiction, the following 
commitments apply: Michigan10 
  
  
 
   
1) None 
 
2) None 
 3) None 
 
4) Unbound, except as indicated in the horizontal 
 section  
1) None 
 
2) None 
 3) In-state residency required 
 
4) In-state residency required  
a) Practice of 
international law: 
permitted to the 
extent incorporated in home-country law. 
b) Practice of 
3rd-country law: not 
permitted. 
c) Practice of 
host-country law: not 
permitted. 
d) Association with local 
lawyers: partnership 
with local lawyers 
permitted. 
e) Employment of local 
lawyers: permitted. 
f) Use of firm name: 
permitted. 
g) Other: n/a. 
 
                                                      
 10  The following information is provided for transparency purposes only.  A supplier regularly provi ding services in the jurisdict ion is required to be li cenced as a foreign legal 
consultant in Michigan.  Licens ure is subject to meeting requirements of regist ration, a minimum age of 18 years, an experience  requirement (3 of the 5 years preceding 
registration must have been spent practising law), and certific ation of registration and good sta nding with home-country bar.  Professional privileges apply to all foreign 
lawyers.  
  S/DCS/W/USA
 Page 25 
Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
  
For the following jurisdiction, the following 
commitments apply: Minnesota11 
  
  
 
   
1) None 
 
2) None  
3) In-state office required 
 4) Unbound, except as indicated in the horizontal 
 section.  Additionally, an in-state office is required. 
1) None 
 
2) None  
3) None 
 4) None  
a) Practice of 
international law: 
permitted to the extent incorporated in 
home-country law. 
b) Practice of 
3rd-country law: not 
permitted. 
c) Practice of 
host-country law: not 
permitted. 
d) Association with local 
lawyers: partnership 
with local lawyers 
permitted. 
e) Employment of local 
lawyers: permitted. 
f) Use of firm name: 
permitted. 
g) Other: n/a.  
                                                      
 11   The following information is provided for transparency purposes only.  A supplier regularly providing services in the jurisdict ion is required to be licenced as a foreign 
legal consultant in Minnesota.  Licensure is subject to meeting requirements of registration, a minimum age of 26 years, an exp erience requirement (5 of the 7 years 
preceding registration must have been spent practising law), ce rtification of registration and good standing with home-country bar, and are subject to the Minnesota 
Rules of Professional Conduct.   Professional privileges apply to all foreign lawyers.   
 S/DCS/W/USA 
Page 26  
Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
  
For the following jurisdiction, the following 
commitments apply: New Jersey12 
 1) None 
 
2) None  
3) In-state office required 
 
4) Unbound, except as indicated in the horizontal 
 section.  Additionally, an in-state office is required. 
 
 
 1) None 
 
2) None  
3) None 
 
4) None  
a) Practice of 
international law: 
permitted to the extent incorporated in 
home-country law. 
b) Practice of 3rd-country 
law: permitted 
provided FLC obtains 
advice from an attorney 
licenced in that 
jurisdiction and identifies that person to 
the client. 
c) Practice of 
host-country law: 
permitted provided 
FLC obtains advice from an attorney 
licenced in that 
jurisdiction and identifies that person to 
the client. 
d) Association with local 
lawyers: partnership 
with local lawyers 
permitted. 
e) Employment of local 
lawyers: permitted. 
f) Use of firm name: 
permitted. 
g) Other: n/a. 
                                                      
 12  The following information is provided for transparency purposes only.  A supplier regularly provi ding services in the jurisdict ion is required to be licenced as a foreign 
legal consultant in New Jersey.  Licensure is subject to meeting requirements of  registration, an experience requirement (5 of the 7 years preceding registration must 
have been spent practising law), meeting the professional liability insurance requir ement, certification of registration and go od standing with home-country bar, and 
shall observe the Rules of Professional Conduc t of the American Bar Association.  Pr ofessional privileges apply to all foreign lawyers.  
  S/DCS/W/USA
 Page 27 
Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
  
For the following jurisdiction, the following 
commitments apply:  New York13 
 1) None 
 
2) None  
3) In-state office required 
 
4) Unbound, except as indicated in the horizontal 
 section.  Additionally, an in-state office is required. 
 
 
 1) None 
 
2) None  
3) None 
 
4) None  
a) Practice of 
international law: 
permitted, provided FLC is competent. 
b) Practice of 
3rd-country law: permitted, provided 
FLC is competent. 
c) Practice of 
host-country law: 
permitted to practice NY and federal law 
provided FLC relies 
on advice from a person duly qualified 
and entitled to render 
professional legal advice on NY or US 
law.  Permitted to 
practice law of other US states, provided 
FLC is competent. 
d) Association with local 
lawyers: partnership 
with local  lawyers permitted. 
 
  
  
  
e)  Employment of local 
lawyers: permitted. 
f) Use of firm name: 
unrestricted. 
g) Other: n/a. 
                                                      
13  The following information is provided for transparency purposes onl y.  A supplier regularly providing services in the jurisdict ion is required to be licenced as a foreign legal 
consultant in New York.  Licensure is subj ect to meeting requirements of registration, a minimum age of 26 years, an experience  requirement (3 of the 5 years preceding 
registration must have been spent practisi ng law), certification of registration and g ood standing with home- country bar, meeti ng the professional liability insurance requirement, 
and agreement to be bound by the New York Bar Code of Et hics.  Professional privileges apply to all foreign lawyers.   
 S/DCS/W/USA 
Page 28  
Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
  
For the following jurisdiction, the following 
commitments apply: Ohio14  
  
 
 
  
1) None 
 2) None 
 
3) In-state office required 
 
4) Unbound, except as indicated in the horizontal 
 section.  Additionally, an in-state office is required. 
1) None 
 2) None 
 
3) None  
4) None  
a) Practice of 
international law:  permitted. 
b) Practice of 
3rd-country law: permitted if FLC 
obtains advice from 
an attorney licenced 
in that jurisdiction 
and identifies that person to the client. 
c) Practice of 
host-country law: permitted if FLC 
obtains advice from 
an attorney licenced in that jurisdiction 
and identifies that 
person to the client. 
d) Association with local 
lawyers: partnership with local lawyers not 
permitted. 
 
  
  
  
e) Employment of local 
lawyers: permitted. 
f) Use of firm name: 
permitted. 
g) Other: n/a.  
                                                      
14   The following information is provided for transparency purposes  only.  A supplier regularly prov iding services in the jurisdic tion is required to be licenced as a 
foreign legal consultant in Ohio.  Licensur e is subject to meeting requirements of re gistration, a minimum age of 21 years, an experience requirement (4 of the 6 
years preceding registration must have be en spent practising law), certification of  registration and good standing with home-co untry bar, meeting the professional 
liability insurance requirement, and being subject to the Ohio Code of Professional Responsibility and the disciplinary procedu ral rules set forth in  Gov. Bar R.V.  
Professional privileges apply to all foreign lawyers.  
  S/DCS/W/USA
 Page 29 
Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
  
For the following jurisdiction, the following 
commitments apply: Oregon15 
 1) None 
 
2) None  
3) None 
 
4) Unbound, except as indicated in the horizontal 
 section 
  
 
 
 1) None 
 
2) None  
3) None 
 
4) None  
a) Practice of 
international law:  
permitted to the extent incorporated in 
home-country law. 
b) Practice of 3rd-country 
law: permitted if FLC 
obtains advice from an 
attorney licenced in 
that jurisdiction and 
identifies that person to the client. 
c) Practice of 
host-country law: permitted if FLC 
obtains advice from an 
attorney licenced in that jurisdiction and 
identifies that person to 
the client. 
d) Association with local 
lawyers: partnership 
with local  lawyer permitted. 
e) Employment of local 
lawyers: permitted 
f) Use of firm name: 
permitted. 
g) Other: n/a. 
 
                                                      
 15  The following information is provided for transparency purposes only.  A supplier regularly provi ding services in the jurisdict ion is required to be li cenced as a foreign legal 
consultant in Oregon.  Licensure is subject  to meeting requirements of registration, a minimum age of 18 years, an experience r equirement (5 of the 7 years preceding 
registration must have been spent practising law), and certifi cation of registration and good sta nding with home-country bar, m eeting the professional liability insurance 
requirement, and agreement to comply with ORS Chapter 9, the Oregon Code of Professional Responsibility and the Oregon State Ba r's Rules of Procedure.  Professional 
privileges apply to all foreign lawyers.  
 S/DCS/W/USA 
Page 30  
Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
  
For the following jurisdiction, the following 
commitments apply: Texas16 
 1) None 
 
2) None  
3) None 
 
4) Unbound, except as indicated in the horizontal 
 section  
 
 
 1) None 
 
2) None  
3) In-state residency required 
 
4) In-state residency required  
 
 
 a) Practice of 
international law:  
permitted to the extent incorporated in 
home-country law. 
b) Practice of 
3rd-country law: not 
permitted. 
c) Practice of 
host-country law: not 
permitted. 
d) Association with local 
lawyers: partnership 
with local lawyers permitted. 
e) Employment of local 
lawyers: permitted. 
f) Use of firm name: 
permitted. 
g) Other: n/a. 
                                                      
 16   The following information is provided for transparency purposes only.  A supplier regularly provi ding services in the jurisdict ion is required to be licenced as a foreign 
legal consultant in Texas.  Licensure is s ubject to meeting requirements of registration, a minimum age of 26 years, an experie nce requirement (5 of the 7 years 
preceding registration must have been spent practising law), meeting the professional liability insurance requirement, certific ation of registration and good standing with 
home-country bar, and taking an oath to abide by the State Bar Act, the State Bar Rules, and th e Texas Disciplinary Rules of Pr ofessional Conduct.  Professional 
privileges apply to all foreign lawyers.  
  S/DCS/W/USA
 Page 31 
Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
  
For the following jurisdiction, the following 
commitments apply: Washington17 
  
  
 
   
1) None 
 
2) None 
 3) None 
 
 
4) Unbound, except as indicated in the horizontal 
 section  
1) None 
 
2) None 
 3) In-state residency required at time 
 admitted 
 
4) In-state residency required at time 
 admitted  
a) Practice of 
international law: 
permitted to the 
extent incorporated in home-country law. 
b) Practice of 
3rd-country law: not 
permitted. 
c) Practice of 
host-country law: not 
permitted. 
d) Association with local 
lawyers: partnerships 
with local lawyers 
permitted. 
e) Employment of local 
lawyers: permitted. 
f) Use of firm name: 
permitted. 
g) Other: n/a. 
 
                                                      
 17  The following information is provided for transparency purposes onl y.  A supplier regularly providing services in the jurisdict ion is required to be licenced as a 
foreign legal consultant in Wash ington.  Licensure is subject to meeting require ments of registration, an experience requiremen t (5 of the 7 years preceding 
registration must have been spent practis ing law), and certification of registration and good standing with home-country bar, a nd agreement to be bound by the 
Discipline Rules for Lawyers and the Rules of Professional Conduct.  Professional pr ivileges apply to all foreign lawyers.  
 S/DCS/W/USA 
Page 32  
Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
  
For the following jurisdiction, the following 
commitments apply: Other States 
 1) None 
 
2) None  
3) Unbound for Alabama,  Arizona, Arkansas, 
Colorado, Delaware, Idaho, Indiana, Iowa, Kansas, 
Kentucky, Louisiana, Maine, Maryland, 
Massachusetts, Mississippi , Missouri, Montana, 
Nebraska, Nevada, New Hampshire, New Mexico, 
North Carolina, North Dakota, Oklahoma, 
Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Utah, Vermont, Virginia, West 
Virginia, Wisconsin, Wyoming. 
 4) Unbound for Alabama,  Arizona, Arkansas, 
Colorado, Delaware, Idaho, Indiana, Iowa, Kansas, 
Kentucky, Louisiana, Maine, Maryland, Massachusetts, Mississippi , Missouri, Montana, 
Nebraska, Nevada, New Hampshire, New Mexico, 
North Carolina, North Dakota, Oklahoma, Pennsylvania, Rhode Island, South Carolina, South 
Dakota, Tennessee, Utah, Vermont, Virginia, West 
Virginia, Wisconsin, Wyoming. 
  
 
 
 1) None 
 
2) None  
3) None 
 
 
  
 
  
 
 4) None  
  
  S/DCS/W/USA
 Page 33 
Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
b) Accounting, Auditing 
and Bookkeeping 
Services  
1) None 
 
2) None  
3) Sole proprietorships or partnerships are limited to 
persons licenced as accountants, except in Iowa where accounting firms must incorporate 
 
4) Unbound, except as indicated in the horizontal 
section.  In addition, an in-state office must be 
maintained for licensure in:  Arkansas, Connecticut, Iowa, Kansas, Kentucky, Michigan, Minnesota, 
Nebraska, New Hampshire, New Mexico, Ohio, 
Vermont, and Wyoming. 
 
US citizenship is required for licensure in North 
Carolina.  
1) None 
 
2) None  
3) None 
  
 
4) In-state residency is required for 
licensure in:  Arizona, Arkansas, 
Connecticut, District of Columbia, Idaho, Indiana, Iowa, Kansas, Kentucky, 
Louisiana, Maine, Michigan, Minnesota, 
Mississippi, Missouri, Nebraska, New Hampshire, New Mexico, North 
Carolina, North Dakota, Ohio, 
Oklahoma, Rhode Island, South Carolina, Tennessee, and West Virginia. 
  
 
 
c) Taxation Services  
1) None 
 2) None 
 
3) None  
4) Unbound, except as indicated in the horizontal 
 section  
1) None 
 2) None 
 
3) None  
4) None 
  
 
 
d) Architectural Services  
1) None 
 
2) None  
3) Two-thirds of the officers, partners, and/or directors 
of an architectural firm  in Michigan must be 
licenced in Michigan as architects, professional 
engineers and/or land surveyors. 
 4) Unbound, except as indicated in the horizontal 
 section  
1) None 
 
2) None  
3) None 
  
 
 4) None  
  
 S/DCS/W/USA 
Page 34  
Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
e) Engineering Services 
 
  
f) Integrated Engineering 
Services  
1) None 
 
2) None  
3) None 
 4) Unbound, except as indicated in the horizontal 
section.  In addition, US citizenship is required for 
licensure in the District of Columbia.  
1) None 
 
2) None  
3) None 
 4) In-state residency is required for 
licensure in:  Idaho, Iowa, Kansas, 
Maine, Mississippi, Nevada, Oklahoma, 
South Carolina, South Dakota, 
Tennessee, Texas, and West Virginia. 
  
 
 
g) Urban Planning & 
Landscape Services  
1) None 
 2) None 
 
3) Two-thirds of the officers, partners, and/or directors 
of an architectural firm  in Michigan must be 
licenced in Michigan as architects, professional 
engineers and/or land surveyors 
 
4) Unbound, except as indicated in the horizontal 
 section.   
1) None 
 2) None 
 
3) None  
 
  
4) None  
 
 
B. COMPUTER AND 
RELATED SERVICES 
(MTN.GNS/W/120  
 a) - e), except airline 
computer reservation 
systems)  
1) None 
 
2) None 
 
3) None 
 4) Unbound, except as indicated in the horizontal 
 section 
  
1) None 
 
2) None 
 
3) None 
 4) None  
  
  S/DCS/W/USA
 Page 35 
Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
D. REAL ESTATE 
SERVICES  
1) None 
 
  
2) None 
 3) None 
 
4) Unbound, except as indicated in the horizontal 
section.  In addition, US citizenship is required for 
licensure as a real estate  broker in:  Mississippi and 
New York. 
  
1) Corporations that own real estate in 
Florida must maintain an office and 
registered agent in Florida 
 
2) None 
 3) None 
 
4) In-state residency or US citizenship is 
required for licensure as a real estate 
broker in South Dakota  
 
 E. RENTAL/LEASING 
SERVICES WITHOUT 
OPERATORS:  
  
  
 
 c) Relating to Other 
 transport Equipment 
 d) Relating to Other 
 Machinery and 
 Equipment  
e) Other (except Harbour 
 Dredges)   
1) None 
 
2) None  
3) None 
 4) Unbound, except as indicated in the horizontal 
 section  
1) None 
 
2) None  
3) None 
 4) None  
 
 F. OTHER BUSINESS 
 SERVICES  
  
  
 
 a) Advertising (except 
 aerial advertising and 
 skywriting)  
1) None 
 
2) None  
3) None 
 4) Unbound, except as indicated in the horizontal 
 section  
1) None 
 
2) None  
3) None 
 4) None  
  
 S/DCS/W/USA 
Page 36  
Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
b) Market Research and 
Public Opinion Polling  
1) None 
 
2) None  
3) None 
 4) Unbound, except as indicated in the horizontal 
 section 
  
1) None 
 
2) None  
3) None 
 4) None  
 
 
c) Management 
Consulting  
1) None 
 2) None 
 
3) None  
4) Unbound, except as indicated in the horizontal 
 section   
1) None 
 2) None 
 
3) None  
4) None  
 
 
d) Services Related to 
Management 
Consulting  
1) None 
 
2) None 
 3) None 
 
4) Unbound, except as indicated in the horizontal  section 
  
1) None 
 
2) None 
 3) None 
 
4) None  
 
 f) Services Incidental to 
Agriculture, Hunting 
and Forestry (except 
provision of agricultural 
machinery with drivers and crew, harvesting 
and related services, 
services of farm labour contractors, and aerial 
fire fighting)  
1) None 
 
2) None 
 
3) None  
4) Unbound, except as indicated in the horizontal 
 section  
1) None 
 
2) None 
 
3) None  
4) None  
  
  S/DCS/W/USA
 Page 37 
Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
g) Services Incidental to 
 Fishing  
1) None 
 
2) None  
3) None 
 4) Unbound, except as indicated in the horizontal 
 section 
  
1) None 
 
2) None  
3) None 
 4) None  
 
 h) Services Incidental to 
 Mining  
1) None 
 
2) None  
3) None 
 4) Unbound, except as indicated in the horizontal 
 section 
  
1) None 
 
2) None  
3) None 
 4) None  
 
 
j) Services Incidental to 
 Energy Distribution  
1) None 
 2) None 
 
3) None  
4) Unbound, except as indicated in the horizontal 
 section 
  
1) None 
 2) None 
 
3) None  
4) None  
  
 S/DCS/W/USA 
Page 38  
Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
k) Placement and Supply 
 Services of Personnel  
1) None 
 
2) None  
3) US citizenship is required for ownership of 
 employment agencies in Arkansas.  
4) Unbound, except as indicated in the horizontal 
section.  In addition, US citizenship is required for 
licensure as an employment agent, employment 
agency counsellor and employment agency 
manager in Arkansas. 
  
1) None 
 
2) None  
3) None 
  
4) None  
 
 
l) Investigation and 
 Security Services  
1) None 
 2) None 
 
3) Permanent resident alien status or US citizenship is 
required to own contract security companies in 
Maine 
 
4) Unbound, except as indicated in the horizontal 
section.  In addition, permanent resident alien status or US citizenship is required for private 
investigators and security guards in:  Maine and 
New York. 
  
1) None 
 2) None 
 
3) None  
 
 
4) In-state residency is required for private 
detectives in Michigan  
 
 
m) Related Scientific & 
Technical Consulting 
(except land surveying 
for the purpose of 
establishing legal boundaries, aerial 
surveying and aerial 
map-making)  
1) None 
 
2) None 
 
3) None  
4) Unbound, except as indicated in the horizontal 
 section   
1) None
18 
 
2) None18 
 
3) None18 
 
4) None  
 
                                                      
18  For those functions where an engineering degree is re quired, the US limitations on engineering also apply.  
  S/DCS/W/USA
 Page 39 
Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
n) Maintenance & Repair of 
Equipment (except 
maritime vessels, aircraft, and other 
transport equipment)  
1) None 
 
2) None  
3) None 
 4) Unbound, except as indicated in the horizontal 
 section 
  
1) None 
 
2) None  
3) None 
 4) None  
 
 o) Building-Cleaning 
 Services  
1) Unbound* 
 
2) None  
3) None 
 4) Unbound, except as indicated in the horizontal 
 section 
  
1) Unbound* 
 
2) None  
3) None 
 4) None  
 
 p) Photographic Services 
 (except aerial 
 photographic services)  
1) None 
 
2) None 
 3) None 
 
4) Unbound, except as indicated in the horizontal  section 
  
1) None 
 
2) None 
 3) None 
 
4) None  
 
 q) Packaging Services  
1) None 
 
2) None 
 
3) None  
4) Unbound, except as indicated in the horizontal 
 section   
1) None 
 
2) None 
 
3) None  
4) None  
  
 S/DCS/W/USA 
Page 40  
Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
r) Publishing (Only part 
of MTN.GNS/W/120 
category:  "r) Printing, Publishing")  
1) None 
 
2) None  
3) A single company or firm is not permitted to own 
a combination of newspaper, radio and/or TV broadcast stations serving the same local market 
 
4) Unbound, except as indicated in the horizontal 
section 
  
1) None 
 
2) None  
3) None 
  
 
 
4) None  
 
 s) Convention Services  
1) None 
 
2) None  
3) None 
 4) Unbound, except as indicated in the horizontal 
section 
  
1) None 
 
2) Unbound with respect to tax deductions  
3) None 
 4) None  
 
 
2. COMMUNICATION 
 SERVICES   
  
  
 
 
B. LAND-BASED 
 COURIER SERVICES  
 
 (except courier services 
involving any prior or 
subsequent movement by 
air)   
1) None 
 
2) None 
 3) None 
 
4) Unbound, except as indicated in the horizontal 
 section  
1) None 
 
2) None 
 3) None 
 
4) None  
  
  S/DCS/W/USA
 Page 41 
Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
C. TELECOMMUNICA-
 TIONS  
  
  
 
 
Enhanced 
Telecommunications Services, as defined by 
the US Federal 
Communications Commission in Section 
64.702 of the 
Commission's Rules and 
Regulations:  services, 
offered over common carrier transmission 
facilities (i.e., public 
telecommunications transport services) which 
employ computer 
processing applications that:  
1) None 
 2) None 
 
3) None  
4) Unbound, except as indicated in the horizontal 
 section  
1) None 
 2) None 
 
3) None  
4) None  
 
 
i) act on the format, 
content code, protocol or 
similar aspects of the 
subscriber's transmitted information; or  
  
  
 
 ii) provide the subscriber 
additional, different, or 
restructured information; 
or   
  
  
 
 iii) involve subscriber 
interaction with stored 
information.  
  
  
  
  
 S/DCS/W/USA 
Page 42  
Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
Includes the following: 
 
h) Electronic Mail i) Voice Mail 
j) On-line Information and 
Data Base Retrieval 
k) Electronic Data 
Interchange 
l) Enhanced/Value-added 
Facsimile Services 
(including store and forward, store and 
retrieve) 
m) Code and Protocol 
Conversion 
n) On-line Information 
and/or Data Processing (including transaction 
processing) 
o) Other 
    
  
  S/DCS/W/USA
 Page 43 
Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
 
2.C. TELECOMMUNICA-
TIONS SERVICES*:  
  
  
 
 
2.C.a. Voice services 
 
2.C.b. Packet-switched data 
transmission services  
 
2.C.c. Circuit-switched data 
transmission services 
 
2.C.d. Telex services  
2.C.e. Telegraph services 
 2.C.f.  Facsimile services 
 
2.C.g. Private leased circuit 
services 
 2.C.o.  Other 
 
Mobile Services 
 Analogue/Digital cellular
 services 
 PCS (Personal  Communications 
 services) 
 Paging services  Mobile data services
 
  
*Excluding one-way 
satellite transmissions of 
DTH and DBS television 
services and of digital audio services  
(1) None 
 
(2) None  
(3) None, other than  
 
- Comsat has exclusive rights to links with 
Intelsat and Inmarsat.   
 
- Ownership of a common carrier radio license: 
 
Indirect: None  
 
Direct: May not be granted to or held by 
 
(a)  foreign government or the representative 
thereof 
 
(b)  non-U.S. citizen or the representative of any 
non-U.S. citizen 
 
(c)  any corporation not organized under the laws 
of the United States or 
 
(d)  U.S. corporation of which more than 20% of 
the capital stock is owned or voted by a foreign government or its representative, 
non-U.S. citizens or their representatives or a 
corporation not organized under the laws of the United States 
 
(4) Unbound except as indicated by horizontal 
commitments  
(1) None 
 
(2) None  
(3) None 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
(4) Unbound except as indicated by 
 horizontal  commitments.  
The United States undertakes 
the obligations contained in 
the reference paper attached hereto.    
 S/DCS/W/USA 
Page 44  
Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
D. AUDIOVISUAL 
SERVICES 
 a) Motion Picture & Video 
 Tape Production & 
 Distribution Services  
 
 
 1) None 
 
  
 
 
2) None 
 3) None 
 
  
 
 4) Unbound, except as indicated in the horizontal 
 section 
  
 
 
 1) Grants from the National Endowment for 
the Arts are only available for:  
individuals with US citizenship or permanent resident alien status, and 
non-profit companies. 
 
2) None 
 3) Grants from the National Endowment for 
the Arts are only available for:  
individuals with US citizenship or permanent resident alien status, and 
non-profit companies. 
 4) None  
 
b) Motion Picture 
 Projection Service  
  
1) None 
 
2) None 
 3) None 
 
4) Unbound, except as indicated in the horizontal  section 
  
1) None 
 
2) None 
 3) None 
 
4) None  
 
c) Radio & Television 
 Services  
1) None 
 2) None 
 
3) None  
4) Unbound, except as indicated in the horizontal 
 section  
1) None 
 2) None 
 
3) None  
4) None  
  
  S/DCS/W/USA
 Page 45 
Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
d) Radio and Television 
Transmission Services  
1) None 
 
2) None  
3) A single company or firm is prohibited from 
owning a combination of newspapers, radio and/or TV broadcast stations serving the same local 
market.  
1) None 
 
2) None  
3) None 
   
 
   
Radio and television licences may not be held by: a 
foreign government; a corporation chartered under 
the law of a foreign country or which has a non-US 
citizen as an officer or dire ctor or more than 20 per 
cent of the capital stock of which is owned or voted 
by non-US citizens; a corporation chartered under 
the laws of the United States that is directly or indirectly controlled by a corporation more than 25 
per cent of whose capital stock is owned by non-US 
citizens or a foreign government or a corporation of 
which any officer or more than 25 per cent of the 
directors are non-US citizens.  
  
 
 
  
4) Unbound, except as indicated in the horizontal 
section.  In addition, US citizenship is required to obtain radio and television licences.  
4) None  
 
 
e) Sound Recording  
1) None 
 
2) None  
3) None 
 4) Unbound, except as indicated in the horizontal 
section 
  
1) None 
 
2) None  
3) None 
 4) None  
  
 S/DCS/W/USA 
Page 46  
Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
f) Other Audiovisual 
Services  
1) None 
 
2) None  
3) None 
 4) Unbound, except as indicated in the horizontal 
section 
  
1) None 
 
2) None  
3) None 
 4) None  
 
 3. CONSTRUCTION & 
RELATED 
ENGINEERING SERVICES - (except 
Marine Dredging)  
1) Unbound* 
 
2) None  
3) None 
 4) Unbound, except as indicated in the horizontal 
section.   In addition, an in-state office must be 
maintained by all contractors in Michigan. 
  
1) Unbound* 
 
2) None  
3) None 
 4) None  
 
 4. DISTRIBUTION 
SERVICES 
  
  
  
 
 A. COMMISSION 
AGENTS' SERVICES  
1) None 
 
2) None  
3) None 
 
4) Unbound, except as indicated in the horizontal 
 section 
  
1) None 
 
2) None  
3) None 
 
4) None  
  
  S/DCS/W/USA
 Page 47 
Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
B. WHOLESALE TRADE 
(except wholesale trade 
of alcoholic beverages, firearms and military 
equipment)  
1) None 
 
2) None  
3) None 
 4) Unbound, except as indicated in the horizontal 
 section 
  
1) None 
 
2) None  
3) None 
 4) None  
 
 B. WHOLESALE TRADE 
of alcoholic beverages  
1) Unbound 
 
2) Unbound  
3) Unbound 
 4) Unbound, except as indicated in the horizontal 
 section 
  
1) None 
 
2) None  
3) None 
 4) None  
 
 
C. RETAILING (except 
retail sale of alcoholic beverages, firearms and 
military equipment)  
1) None 
 2) None 
 
3) None  
4) Unbound, except as indicated in the horizontal 
 section 
  
1) None 
 2) None 
 
3) None  
4) None  
 
 
D. FRANCHISING  
1) None 
 
2) None 
 
3) None  
4) Unbound, except as indicated in the horizontal 
 section   
1) None 
 
2) None 
 
3) None  
4) None  
  
 S/DCS/W/USA 
Page 48  
Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
5. EDUCATIONAL 
SERVICES  
  
  
 
 
D.  Adult Education (except 
flying instruction)  
 
1) None  
2) None 
 3) The number of licences for cosmetology schools in 
Kentucky is limited to 48 total licences, with a total 
of  8 licences allowed for operation of such schools 
per congressional district 
 4) Unbound, except as indicated in the horizontal 
section 
  
 
1), 2), 3), 4) Scholarships and grants may be limited to US citizens and/or 
residents of particular states and may, in 
some cases, only be used at certain states institutions or within certain US 
jurisdictions.  
 
 E. Other Education 
Services  
1) None 
 2) None 
 
3) None  
4) Unbound, except as indicated in the horizontal 
 section 
  
1), 2), 3), 4) Scholarships and grants 
may be limited to US citizens and/or residents of particular states and may, in 
some cases, only be used at certain states 
institutions or within certain US jurisdictions.  
  
  S/DCS/W/USA
 Page 49 
Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
6. ENVIRONMENTAL 
SERVICES19,20  
  
  
 
 
A. Sewage Services 
(contracted by private industry)  
1) None 
 2) None 
 
3) None  
4) Unbound, except as indicated in the horizontal 
 section 
  
1) None 
 2) None 
 
3) None  
4) None  
 
 
B. Refuse Disposal 
Services (contracted by 
private industry)  
1) None 
 
2) None  
3) None 
 4) Unbound, except as indicated in the horizontal 
 section 
  
1) None 
 
2) None  
3) None 
 4) None  
 
 C. Sanitation and Similar 
Services  
1) None 
 
2) None 
 3) None 
 
4) Unbound, except as indicated in the horizontal  section 
  
1) None 
 
2) None 
 3) None 
 
4) None  
 
                                                      
 19 In each of the following subsectors, US commitments are limited to  the following activities:  implementation and installation o f new or existing systems for environmental 
cleanup, remediation, prevention and monito ring;  implementation of environmental qu ality control and pollution reduction servi ces;  maintenance and repair of 
environment-related systems and facilities not already covered by the US commitments on maintenance and repair of equipment;  o n-site environmental investigation, 
evaluation, monitoring;  sample collection services;  training on site or at the facility;  consulting related to these areas. 
 
 20 Nothing in this offer related to transpor tation should be construed to supersede th e existing US commitmen ts on transportation or related MFN exemptions.  
 S/DCS/W/USA 
Page 50  
Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
D.  Other (Cleaning services 
of exhaust gases; Noise 
abatement services; Nature and landscape 
protection services; 
Other environmental services, n.e.c.)  
1) None 
 
2) None  
3) None 
 4) Unbound, except as indicated in the horizontal 
 section 
  
1) None 
 
2) None  
3) None 
 4) None  
 
 
7. FINANCIAL SERVICES 
 A. INSURANCE: 
 
1. Commitments in this subsector are unde rtaken in accordance with the Understanding on Commitments in Financial Services (the "Understanding"), subject to 
the limitations and conditions set forth in these headnotes and the schedule below. 
 
2. The market access commitments in this subsector in respect of mode (1), as described in paragraph 2(a) of Article I of the A greement, are limited to the 
services indicated in paragraphs B.3(a) an d B.3(b) of the market access section of th e Understanding.  The market access commit ments in this subsector in 
respect of mode (2), as described in paragraph 2(b) of Article I of the Agreement, are limited to  the services indicated in par agraphs B.4(a) and B.4(b) of the 
market access section of the Unders tanding.  It is understood th at paragraph B.4 of the Unders tanding does not require that non -resident financial service 
suppliers be permitted to solicit business, and no commitment to such solicitation is undertaken. 
 
3. National treatment commitments in this subsector are subject  to the following limitation: national treatment with respect to  services and service suppliers will 
be provided according to a non-U.S. servic e supplier's state of domicile , where applicable, in the United States.  State of dom icile is defined by individual 
states, and is generally the state in which an insurer either is  incorporated, is organized  or maintains its principal office in the United States. 
 
4. Commitments in this sector do not cover measures set out in the entry applicable to "Insurance" in the United States list of  exemptions from Article II. 
  
  S/DCS/W/USA
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Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
 
Direct Insurance 
 
a) Life, Accident, and 
Health Insurance 
Services (except 
workers compensation insurance) 
 
b) Non-Life Insurance 
Services  
1) Government-owned or government- controlled 
insurance companies, whether US or foreign, are 
not authorized to conduct business in:  Alabama, Alaska, Arkansas, California, Colorado, 
Connecticut, Delaware, Georgia, Hawaii, Idaho, 
Kansas, Kentucky, Maine, Maryland, Montana, Nevada, New Jersey (only with respect to surplus 
lines), New York (non-life companies are 
authorized; life and health companies are not), North Carolina, North Dakota, Oklahoma, 
Oregon, Pennsylvania, Rhode Island, South 
Dakota, Tennessee, Washington, West Virginia, Wyoming.    
1) A one per cent federal excise tax is 
imposed on all life insurance premiums 
and a four per cent federal excise tax is imposed on all non-life insurance 
premiums covering US risks that are 
paid to companies not incorporated under US law, except for premiums that 
are earned by such companies through 
an office or dependent agent in the United States. 
 
When more than 50 per cent of the value of a maritime vessel whose hull 
was built under federally guaranteed 
mortgage funds is insured by a non-US insurer, the insured must demonstrate 
that the risk was substantially first 
offered in the US market.  
The United States undertakes 
the obligations contained in 
Additional Commitments  Paper I attached hereto. 
 
 
  
2) None 
 
3) Government-owned or government controlled 
insurance companies, whether US or foreign, are not authorized to conduct business in:  Alabama, 
Alaska, Arkansas, California, Colorado, 
Connecticut, Delaware, Georgia, Hawaii, Idaho, Kansas, Kentucky, Maine, Maryland, Montana, 
Nevada, New Jersey (only with respect to surplus 
lines), New York (non-life companies are 
authorized; life and health companies are not 
authorized), North Carolina, North Dakota, Oklahoma, Oregon, Pennsylvania, Rhode Island, 
South Dakota, Tennessee, Washington, West 
Virginia, Wyoming.  
2) None 
 
3) None  
  
 S/DCS/W/USA 
Page 52  
Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
 
  
Branches are not permitted to provide surety bonds 
for US federal government contracts. 
 
The following states ha ve no mechanism for 
licensing initial entry of a non-US insurance 
company as a subsidiary, unless that company is 
already licensed in some ot her US state: Minnesota, 
Mississippi, and Tennessee. 
 
The following states ha ve no mechanism for 
licensing initial entry of a non-US insurance 
company as a branch, un less that company is 
already licensed in some other US state:   Arkansas, 
Arizona, Connecticut, Georgia, Hawaii, Kansas, 
Maryland, Minnesota, Ne braska, New Jersey, North 
Carolina, Pennsylvania, Tennessee, Utah, Vermont, 
Wyoming, West Virginia. 
  
  
  
  S/DCS/W/USA
 Page 53 
Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
 
  
US citizenship is required for members of the board 
of directors of locally established and licensed 
companies in the following states and in the 
following shares or numbers: 100 per cent required in Louisiana; three-quarters in Washington (mutual 
life companies with the majority of the board being 
resident in the state); two-thirds required in 
Oklahoma (for stock and mutual companies) and 
Pennsylvania; a majority required in California (for mutual insurers operating as authorized insurers 
only in the state of California), Florida (for stock 
and mutual insurers), Georgia (for stock and mutual insurers with one fourth resident in the state), Idaho 
(for stock and mutual insurers), Indiana, Kentucky, 
Mississippi, Ohio (for legal reserve life insurers), Oregon, New York, South Dakota (except if more 
than 1000 persons are entitled to vote for the board 
of directors and a majority of the voters reside outside the state, or less than one per cent of the 
shares are owned by state residents), Wyoming (for 
an insurer operating as an authorized insurer only in 
Wyoming); seven in Tennessee (for mutual life 
insurance companies; three resident in Illinois (for 
stock, mutual, or legal reserve insurers) and Missouri (life and accident). 
  
  
  
 S/DCS/W/USA 
Page 54  
Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
 
  
US citizenship for incorporators of insurance 
companies is required in the following states and in 
the following percentages or numbers:  100 per cent 
in Hawaii, Idaho (for stock or mutual insurer), Indiana, South Dakota and Washington; two-thirds 
in Arizona (for stock and mutual insurers), 
two-thirds resident in Georgia (for stock and mutual 
insurers); a majority in Alaska, Florida (for stock 
and mutual insurers), Arkansas (majority for mutuals or stock), Kansas (all life insurance 
companies and mutual insurers other than life), 
Kentucky (for mutual or stock insurers); Maine (life, health, and accident and mutual aid assoc with 
state residency for mutuals), Missouri (minimum 13 
with overall majority resident in the state),  Montana (stock or mutual insurers), Texas (life, 
health, accident and mutual aid assoc with state 
residency for mutuals), Wyoming (for reserve stock and mutual insurers). 
  
  
 
   
State residency is required in the following states 
for the organizing members of the following types of mutual insurance companies: Arkansas (mutuals 
and farm mutual insurers), California (county 
mutual fire insurer); Idaho (all mutuals); Kansas (all mutuals); North Dakota (all mutuals), Minnesota 
(township mutuals, farmers mutual fire insurance 
companies); Mississippi (all mutuals); Montana (farm mutual insurer); Vermont (fire cooperatives); 
Wyoming (farm mutual insurer). 
  
  
  
  S/DCS/W/USA
 Page 55 
Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
 
  
Seven or more US citizens, a majority of whom are 
residents of the state, may organize a fraternal 
benefit society in the following states: Alaska, 
Arizona (requires 10 or more US citizens, a majority of whom are citizens of the state), 
Arkansas, California, Delaware, Florida, Hawaii, 
Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, 
Maine, Maryland, Michigan, Minnesota, 
Mississippi, Missouri, Montana, Nebraska, New Jersey, North Dakota,  Oklahoma (requires 10 or 
more US citizens, a major ity of whom are residents 
of the state), Oregon, Pe nnsylvania, South Dakota, 
Virginia, Vermont, Washington, West Virginia and 
Wyoming.   
  
 
   
Twenty-five or more persons domiciled in the state 
may organize a domestic reciprocal insurer in: 
Arizona, Arkansas, California, Delaware, Georgia, 
Idaho, Indiana, Kentucky, Maine, Maryland, 
Mississippi, Montana, Pennsylvania, South Dakota, Tennessee, Vermont, Virginia, Washington and 
Wyoming.  
  
 
   
4) Unbound, except as indicated in the horizontal 
 section  
4) Unbound, except as indicated in the 
 horizontal section 
  
  
 S/DCS/W/USA 
Page 56  
Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
 
c) Reinsurance and 
retrocession  
1) Government-owned or government- controlled 
insurance companies, whether US or foreign, are 
not authorized to conduct business in:  Alabama, 
Alaska, Arkansas, Colorado, Connecticut, Delaware, Georgia, Hawaii, Idaho, Kansas, 
Kentucky, Maine, Maryland, Montana, Nevada, 
New York (non-life compan ies are authorized; life 
and health companies ar e not), North Carolina, 
North Dakota, Oklahoma, Oregon, Pennsylvania, 
Rhode Island, South Dakota, Tennessee, 
Washington, West Virginia, Wyoming.   
1) A one per cent federal excise tax is 
imposed on all premiums covering US 
risks that are paid to companies not 
incorporated under US law, except for premiums that are earned by such 
companies through an office or 
dependent agent in the United States. 
 
In Texas, total direct reinsurance of mutual life insurance companies may 
not be entered into with non-US 
companies.  
 
   
Insurance companies incorp orated in Nevada may 
purchase reinsurance only from an insurer admitted to Nevada.  All insurers writing workers' 
compensation insurance in Minnesota must 
purchase reinsurance from the Minnesota 
Workers' Compensation Reinsurance Authority.  
Unbound for Maine for the provision of reinsurance for worker s' compensation.   
  
 
   
2) Insurance companies inco rporated in Nevada may 
purchase reinsurance only from an insurer admitted to Nevada. All insurers writing workers' 
compensation insurance in Minnesota must 
purchase reinsurance from the Minnesota Workers' Compensation Reinsurance Authority. 
Unbound for Maine for the provision of 
reinsurance for work ers' compensation. 
  
2) None  
  
  S/DCS/W/USA
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Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
 
  
3) Government-owned or government- controlled 
insurance companies, whether US or foreign, are 
not authorized to conduct business in:  Alabama, 
Alaska, Arkansas, Colorado, Connecticut, Delaware, Georgia, Hawaii, Idaho, Kansas, 
Kentucky, Maine, Maryland, Montana, Nevada, 
New York (non-life compan ies are authorized; life 
and health companies ar e not), North Carolina, 
North Dakota, Oklahoma, Oregon, Pennsylvania, 
Rhode Island, South Dakota, Tennessee, 
Washington, West Virginia, Wyoming.   
 
The following states ha ve no mechanism for 
licensing initial entry of a non-US insurance 
company as a subsidiary, unless that company is already licensed in some other US state: 
Maryland,  Minnesota, Mississippi, and 
Tennessee.  After a license is obtained in some other US state, licensing and entry into the states 
listed above is permitted. 
  
3) None  
 
   
The following states ha ve no mechanism for 
licensing initial entry of a non-US insurance 
company as a branch, un less that company is 
already licensed in some other US state:   Arkansas, Arizona, Connecticut, Georgia, Kansas, 
Maryland, Minnesota, Nebraska, New Jersey, 
North Carolina, Pennsylvania, Tennessee, Utah, Vermont, Wyoming, West Virginia.  After a 
license is obtained in some other US state, 
licensing and entry into the states listed above is permitted. 
 
4) Unbound, except as indicated in the horizontal 
 section.  
 
 
 
  
 
  
 
  
 
4) Unbound, except as indicated in the  horizontal section. 
  
  
 S/DCS/W/USA 
Page 58  
Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
 
d) Services Auxiliary to 
Insurance:  
 
(applicable to sub-sectors i), ii) and iii) below) 
  
1), 3)  Nonresident licenses are not issued to 
individuals not licensed in another US state in 
Arkansas (agents, brokers, adjusters, consultants), 
Connecticut (producers/ adjusters/appraisers/ 
consultants/ brokers/reinsurance intermediary), 
Colorado (producer, adjuster and reinsurance 
intermediary), California (agents/brokers), 
Delaware (broker/agent/reinsurance intermediary), 
Georgia (counsellor/adjuster), Florida (agent/broker), Hawaii, Illinois (producers/ 
adjusters/reinsurance intermediaries), Indiana 
(agent/broker), Kansas (agent/ broker), Kentucky (agent/broker), Louisiana (agent/broker), Maine 
(agent/ broker), Maryland (agent/broker/ 
reinsurance agent/reinsuran ce broker), Mississippi 
(agent/broker), Missouri (brokers),  Montana 
(producer's license/agent/broker), Nevada (solicitor/ 
adjuster/property bondsman/bail solicitor), New Jersey (producer's agent/broker), New Mexico 
(bailbondsmen/solicitors/broker agent), North 
Dakota (agents/brokers)   Nebraska (producer's license/agent/ broker), New 
York (reinsurance intermediary), North Carolina 
(reinsurance intermediary), Oregon (agent/adjuster/consultant/ 
reinsurance intermediary), Pennsylvania 
(adjuster/solicitor), South Dakota (agent), Virginia (agents/brokers/consultants), West Virginia 
(broker/reinsurance intermediary) and Texas 
(agent/broker), Washington (agent/broker). 
 
  
  
  
  S/DCS/W/USA
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Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
 
i) Brokerage Services21  
1), 3)  Brokerage licenses are not issued to non-residents 
in: South Dakota, Wyoming. 
 
 Brokerage licenses are issued to non-residents for 
only certain lines of insurance in:  Alabama (all 
except life, accident & health), Arkansas 
(property, casualty, surety & marine), California, 
Louisiana (property & casualty), New Mexico 
(property & casualty). 
 
 All states require in-state residency for surplus 
lines brokers. 
 
2) None 
 4) Unbound, except as indicated in the horizontal 
section.  
1), 3)  Higher license fees for non-residents 
may be charged in:  Alaska, Arizona, 
Arkansas, California, Colorado, Georgia, 
Indiana, Louisiana, Maine,  Massachusetts, Montana, Nebraska, 
Nevada, New Hampshire, New Mexico, 
North Carolina, North Dakota, Ohio, 
Oklahoma, Pennsylvania, Rhode Island, 
South Carolina, Utah, Vermont. 
 
 
  
2) None 
 4) Unbound, except as indicated in the 
 horizontal section. 
  
 
 ii) Agency Services  
1), 3)  Agency licenses are is sued to non-residents for all 
or only certain lines of insurance in: California, 
Florida (general lines, life & health), Kansas,  
Kentucky (general lines, life & health), Louisiana (life & health), New Mexico (life & health), Ohio 
(life & casualty), Oregon, Rhode Island (all 
except general lines), Texas. 
 
 All states require in-state residency for surplus 
lines agents. 
 
 
2) None  
4) Unbound, except as indicated in the horizontal 
section. 
  
1), 3)  Higher license fees for non-residents 
may be charged in:  Alaska, Arkansas, 
California, Colorado, Florida, Indiana, 
Iowa, Kansas, Kentucky, Louisiana, Maine, Massachusetts, Mississippi, 
Montana, Nebraska, Nevada, New 
Hampshire, New Jersey, New Mexico, North Dakota, Oklahoma, Pennsylvania, 
Rhode Island, South Carolina, South 
Dakota, Tennessee, Utah, Vermont, Wisconsin, Wyoming.  
 
2) None  
4) Unbound, except as indicated in the 
 horizontal section.  
                                                      
  21  For transparency purposes, it should be noted that brokerage fi rms can generally offer services in most states by obtaining l icenses as "brokers" and in othe r states by obtaining licenses to 
operate as "agents".  Brokerage licenses are not issued in Florida, Iowa, Kentucky, Michigan, Minnesota, Mississippi, Oregon, T ennessee, Texas, Virginia, West Virginia, Wisconsin.  
 S/DCS/W/USA 
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Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
 
iii) Consultancy, Actuarial, 
Risk Assessment, and 
Claim Settlement 
Services  
1), 3)  Licenses are not issued to 
nonresidents in: Alabama (adjuster, solicitor, 
service representative), California (adjuster, 
insurance analyst, motor club agents,  bail bondsman), Florida (customer representative), 
Georgia (counsellor, adjuster), Hawaii (adjuster, 
solicitor), Idaho (solicitor), Indiana (bail 
bondsmen), Kentucky (adjuster), Maryland 
(adjuster), Michigan (adjuster), Montana (adjuster), Nevada (solicitor, adjuster, property bondsman), 
New Mexico (solicitor), North Carolina (limited 
representatives, adjusters, motor vehicle damage appraisers, professional bondsmen, runners), 
Oklahoma (bail license), Oregon, Pennsylvania 
(motor vehicle damage appraiser), Washington (solicitor, adjuster), West Virginia (adjuster, 
solicitor), and Wyoming (adjuster, solicitor).   
1), 3) None  
 
   
In-state residency is required for licensure in:  
California (for adjusters; and for life and disability 
insurance analysts), Georgia (for inspection when not accompanied by a licensed resident adjuster), 
Illinois (for non-resident public adjusters who are 
licensed in a state which does not permit equal treatment to Illinois residents), Maryland,  
Mississippi (for independent adjusters), and Nevada 
(for appraisers and adjusters). 
  
  
  
  S/DCS/W/USA
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Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
 
  
US citizenship is required for licensure in:  
Alabama (for agents, brokers, solicitors, managing 
general agents and servi ce representatives), Idaho 
(for agents, brokers, so licitors and surplus lines 
brokers), Missouri (for brokers), Nebraska (for 
brokers), New Mexico (for solicitors and 
bailbondsmen), Ohio (for surplus lines brokers) and 
Oklahoma (for bail license). 
 2) None 
 
4) Unbound, except as indicated in the horizontal  section. 
  
 
 
 
  
 
 
 
 2) None 
 
4) Unbound, except as indicated in the  horizontal section.  
  
 S/DCS/W/USA 
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Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
 
B. FINANCIAL SERVICES (LIMITED TO BANKING AND OTHER FINANCIAL SERVICES AND EXCLUDING INSURANCE):   
  
1. Commitments in these subsecto rs are undertaken in accordance with the Understa nding on Commitments in Financial Services (th e "Understanding"), subject 
to the limitations and conditions set forth in these headnotes and the schedule below. 
 
2. The market access commitments in these s ubsectors in respect of modes (1) and (2), as described in paragraphs 2(a) and (b) o f Article I of the Agreement, are 
limited to the services indicated in para graphs B.3(c) and B.4(c) of the market access section of the Understanding, respective ly.  It is understood that paragraph 
B.4 of the Understanding does not require that non-resident fi nancial service suppliers be permitted to solicit business, and no  commitment to such solicitation 
is undertaken.  
3. National treatment commitments in these subsectors are subject  to the following limitation:  National treatment will be prov ided based upon the foreign bank's 
"home state" in the United States, as that term is defined under the International Banking Act, where that Act is applicable.   A domestic bank subsidiary of a 
foreign firm will have its own "home state" and national treatment  will be provided based upon the subsidiary's home state, as determined under applicable 
law.22 
 
4. Service suppliers choosing to supply a service through a juridical person constituted under the laws of the United States ar e subject to non -discriminatory 
limitations on juridical form.23 
 
5. The offer of new financial services or products is subject, on a non-discriminatory basis, to relevant institutional and jur idical form requirements. 
 
                                                      
 22 Foreign banking organizations are generall y subject to geographic and other limitati ons in the United Stat es on a national tre atment basis.  Where such limitations do not conform to 
national treatment, they have been reserved as market access restrictions.  For purposes of illustration, under this approach, the following situation does not accord national treatment and 
would therefore be scheduled as  a limitation:  a foreign bank from a particular home state is accorded less favourable treatmen t than that accorded to a domestic bank from that state with 
respect to expansion by branching. 
 23  For example, partnerships and sole proprietorships are gene rally not acceptable juridical forms for depository financial inst itutions in the United States.  
  S/DCS/W/USA
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Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
 
All Subsectors, except as 
specifically provided below  
1),2),3)  Michigan limits, according to the country of 
their home charters, the banks in which corporate 
credit unions may place deposits.  
1) None 
 
2) None  
The United States undertakes 
the obligations contained in 
Additional Commitments 
Paper II attached hereto.  
  
3) All directors of a national bank must be U.S. 
citizens unless a national bank is an affiliate or subsidiary of a foreign bank, in which case only a 
majority of the board need be U.S. citizens. 
 
Foreign ownership of Edge corporations is limited 
to foreign banks and US subsidiaries of foreign banks, while domestic non-bank firms may own 
such corporations. 
 
Federal and state law do not permit a credit union, 
savings bank, home loan or thrift business in the 
United States to be provided through branches of corporations organized under a foreign country's 
law. 
 In order to accept or maintain domestic retail 
deposits of less than $100,000, a foreign bank must 
establish an insured banking subsidiary.  This requirement does not apply to a foreign bank 
branch that was engaged in insured deposit-taking 
activities on December 19, 1991. 
  
3) Foreign banks are required to register 
under the Investment Advisers Act of 1940 to engage in securities advisory and 
investment management services in the 
United States, while domestic banks are 
exempt from registration.  The 
registration requirement involves record maintenance, inspections, submission of 
reports and payment of a fee. 
 
Foreign banks cannot be members of the 
Federal Reserve System, and thus may 
not vote for directors of a Federal Reserve Bank.  Foreign-owned bank 
subsidiaries are not subject to this 
measure. 
  
  
 S/DCS/W/USA 
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Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
 
  
Unbound with respect to paragraph 2(e) of Article 
XVI of the Agreement, and paragraphs A, B.5 and 
B.6 of the Understanding in relation to the 
expansion, via the establis hment of a branch or the 
acquisition of one or more branches of a bank 
without acquisition of the entire bank, by a foreign 
bank into another state from its "home state" as that 
term is defined under applicable law. Except as 
specifically set forth elsewhere in this schedule, such expansion shall be provided on a national 
treatment basis in accordance with headnote 3.  
  
 
   
Interstate expansion by a foreign bank through the 
establishment of branches by merger with a bank 
located outside the "home state" as that term is defined under applicable law, of a foreign bank is 
prohibited where Montana or Texas is the home 
state of the foreign bank or is the state where the bank is located that is to be merged into the foreign 
bank, resulting in the establishment of branches.  
Except as specifically se t forth elsewhere in this 
schedule, such expansion shall be provided on a 
national treatment basis in accordance with 
headnote 3. 
  
  
  
  S/DCS/W/USA
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Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
 
  
Unbound for initial entry by establishment or 
acquisition of state-chartered banks or 
state-licensed offices of foreign banks as indicated 
in the following forms: California (branch; also savings and loan associatio n); Connecticut (bank or 
holding company; also credit union); Georgia 
(agency); Illinois (branch); Kentucky (subsidiary); 
Louisiana (agency); Massachusetts (subsidiary or 
branch); Michigan (agency); North Carolina (subsidiary, branch, agency, or representative 
office); Pennsylvania (any deposit-taking or 
representative bank office);  Washington (branch, agency, or representative of fice).  The limitations in 
this paragraph do not apply to initial establishment 
or acquisition of a national bank subsidiary by a foreign person or establishment of a federal branch 
or agency by a foreign bank that does not already 
have a banking presence in the United States, or generally to interstate expansion.  Such limitations 
may apply to interstate expansion through 
state-licensed limited branches, agencies, or representative offices.
24 
  
  
 
                                                      
 24  The limitations in this paragraph reflect state reciprocity measures.  
 S/DCS/W/USA 
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Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
 
  
The following states are unbound for the specified 
activities: Indiana (establishment of service offices 
by foreign-owned credit unions); Iowa (activities of 
foreign-owned savings and loan associations; foreign-owned bank or trust company acting as 
fiduciary; use of satellite banking terminals).
25  
  
 
   
Initial entry or expansion by a foreign person (but 
not a domestic person) through acquisition or 
establishment of a state-ch artered commercial bank 
subsidiary is prohibited or otherwise limited in the 
following states:  Alabama; Arizona; Arkansas; California (limit on foreign non-bank ownership of 
international banking corporation); Colorado; 
Delaware; Indiana; Kansas; Louisiana; Maryland; Michigan; Minnesota; Mississippi; Montana; 
Nebraska; Nevada; North Carolina; North Dakota; 
Oklahoma; Oregon; Pennsy lvania; South Carolina; 
Tennessee; Vermont; Virginia; Washington; West 
Virginia; Wisconsin; Wyoming.  The limitations in 
this paragraph do not apply to establishment or acquisition of a national bank subsidiary by a 
foreign person that does not already have a banking 
presence in the United States. 
  
  
 
   
The following states limit initial entry or expansion 
by a foreign person through acquisition or 
establishment of the following entities:  Delaware 
(savings and loan associations; savings banks); Ohio (savings and loan associations; savings banks; 
credit unions); Tennessee (savings and loan 
associations; savings banks; credit unions; trust companies); Washington (savings and loan 
associations; savings banks; credit unions; trust 
companies).   
  
 
                                                      
 25  The limitations in this paragraph reflect state reciprocity measures.   
  S/DCS/W/USA
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Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
 
  
The boards of directors of depository financial  
institutions organized under the following states' 
laws are subject to U.S. citizenship requirements of 
up to the specified proportions:  Alabama (all); Colorado (3/4); District of Columbia (all); Florida 
(majority); Georgia (all); Indiana (3/4); Iowa 
(majority); Kentucky (all); Louisiana (majority); 
Massachusetts (majority); Mississippi (all);  
Missouri (all); New Hampshire (majority);  New Jersey (all); New Mexico  (3/4); New York (all; 
applies also to trustees of mutual savings bank or 
savings and loan associatio ns, and to  committees  
of credit unions); North Carolina (3/4); North 
Dakota (majority); Pennsylvania (all, but may be 
waived); South Dakota (3/4); Tennessee (all); Vermont (2/3); West Virginia (majority); 
Wisconsin (2/3).   
Texas allows pre-judgment seizure remedies 
and civil discovery requests to be applied 
against foreign bank agencies, while 
subsidiaries are exempt.  
The following states requ ire direct branches or 
agencies of foreign banks to register under 
securities broker-dealer or investment adviser 
measures, while bank subsidiaries of foreign 
banks are exempt from such registration to the 
same extent as domestic banks incorporated in 
the state:  Alabama; Arizona; Arkansas; California; Connecticut; Delaware; District of 
Columbia; Georgia; Idaho; Iowa; Kansas;  
Louisiana;  Maryland; Mississippi; Missouri;  
Nebraska; New Hampshire; New Jersey; New 
Mexico; New York; North Carolina; Ohio; 
Oklahoma; Pennsylvania; South Dakota; Tennessee; Texas; Vermont; Washington.  
These limitations do not apply to Federally 
licensed branches or agencies. 
  
  
 S/DCS/W/USA 
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Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
 
  
U.S. citizenship is also required for the 
incorporators or organizers of depository financial 
institutions organized under state law.   Residence 
within a state may also be required for directors, incorporators, organizer s, or executive committee 
members of depository financial institutions 
organized under state law. 
 
U.S. citizenship is required to engage in specified activities in the following states:  Arizona 
(collection agency); Indiana (collection agency); 
Illinois (safe deposits); Nevada (collection agency).
 
Establishment of a  branch or agency by a foreign 
bank is limited as specified in the following states: 
 
• State branch license subject to certain 
limitations -- California (no trust/fiduciary powers); Hawaii (no trust/fiduciary powers);  
Massachusetts; Oregon; Pennsylvania; Utah 
(no trust/fiduciary powers); Washington (limited trust/fiduciary powers and restricted 
to one office per bank).  These limitations do 
not apply to Federal branches. 
 
  
  
The following states  require direct 
branches or agencies of foreign banks, 
but not bank subsidiaries of foreign 
banks, to register or obtain licenses in order to engage in the following 
activities:  Arkansas (selling checks; 
mortgage transactions); California 
(selling payment instruments); Delaware 
(sale or cashing of checks, drafts, money orders; motor vehicle financing; 
transportation of money/valuables); 
Georgia (mortgage lending/brokerage, check selling/cashing); Indiana (money 
transmission; loan brokerage); Kansas 
(money transmission); Maryland (selling payment instruments, traveller's checks); 
Massachusetts (check selling/cashing; 
foreign transmittal agencies; motor vehicle financing; insurance premium 
financing; retail instalment 
sales/servicing; residential real estate mortgage financing -- license 
requirement applies on ly to agencies); 
North Carolina (selling checks); Oklahoma (selling checks); Pennsylvania 
(mortgage banking/brokerage); 
Tennessee (money transmission; residential lending/brokerage; industrial 
loan and thrift activities); Texas 
(currency exchange or transmission -- 
does not apply to Texas agencies; selling 
checks); Virginia (mortgage lending/brokerage; money transmission; 
sale of money orders; check cashing); 
Wisconsin (selling checks).  
  
  S/DCS/W/USA
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Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
 
  
• State branch license not available, but state 
agency license is available in Idaho and West 
Virginia.  
 
• No state branch or agency license available -- 
Arizona; Arkansas; Colora do; Indiana; Iowa;  
Minnesota; Montana; Nebraska; New Mexico; 
North Dakota;  Oklahoma; Rhode Island; South 
Carolina; South Dakota; Tennessee; Vermont; Virginia; Wisconsin.  These limitations do not 
apply to Federal offices. 
  
  
 
   
• Branch license not av ailable but agency 
license is, subject to any specified limitations 
-- Delaware (state license limited to one office 
per bank and cannot operate in a manner likely to result in a substantial detriment to 
existing bank; no fiduciary powers); Florida 
(available only to a foreign bank with at least $25 million in capital or that is one of five 
largest banks in its home country);  Georgia 
(available only to foreign bank with at least $50 million in excess of  liabilities; no 
fiduciary and limited other powers); Louisiana 
(limited to parishes with more than 350,000 residents); Mississippi; Missouri (no fiduciary 
powers); Oklahoma (foreign bank must have 
at least $25 million in capital or, inter
 alia, be 
one of five largest banks in its home country; 
special asset maintenance/capital equivalency 
rules apply, as do other restrictions); Texas 
(one office only, limited to metropolitan areas 
with at least 500,000 residents; limited fiduciary powers).  Certain restrictions on 
fiduciary powers apply to federal agencies.  
The following states restrict various 
commodities transactions by foreign 
bank branches and ag encies, but not by 
other depository financial institutions:  Arizona; California; Idaho; Indiana; 
Iowa; Mississippi; Missouri; Nebraska; 
New Hampshire; Washington. 
 
Offers and sales of securities to foreign 
bank branches and agencies in the following states are subject to 
registration/disclosure requirements that 
do not apply if the transaction involves other financial institutions:  Illinois;  
Indiana; Louisiana; Montana; Nebraska; 
New Jersey; North Dakota; Tennessee; Texas (applies to branches and agencies 
of all foreign financial institutions).  
  
 S/DCS/W/USA 
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Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
 
  
• No branch or state agency license available -- 
Wyoming. 
 
• No branch or agency license available -- 
Alabama; Kansas; Maryland; North Dakota. 
 
Representative offices of foreign banks are not 
permitted in the following states, or are limited as 
specified:  Arizona; Arkansas; Colorado; Kansas; Kentucky; Michigan; Mississippi; Montana; North 
Dakota; Oklahoma (foreign bank must have at least 
$10 million in capital or, inter alia , be one of the 
five largest banks in its home country; special asset 
maintenance/capital equivalency requirements may 
apply); Oregon; Rhode Island; South Carolina; South Dakota; Tennessee; Vermont; Virginia;  
Wisconsin; Wyoming.  Other states require 
incorporation of representative offices. 
 
4) Unbound, except as indicated in the horizontal 
 section.  
 
 
 
  
 
 
 
  
 
  
 
  
 
  
4) Unbound, except as indicated in the 
 horizontal section.   
 
 Trading of Securities and 
Derivative Products and 
Services Related Thereto; Participation in Securities 
Issues  
1), 2), 3)  Federal law prohibits the offer or sale of futures 
contracts on onions, options contracts on onions, 
and options on futures contracts on onions in the United States, and services related thereto. 
 
Unbound for the authority to act as a sole trustee of an indenture for a bond offering in the United 
States. 
 
Unbound with respect to the use of simplified 
registration and periodic reporting forms for 
securities issued by small business corporations. 
 
4) Unbound, except as indicated in the horizontal 
 section.   
1), 2), 3)  None 
 
  
 
  
 
  
 
  
4) Unbound, except as indicated in the 
 horizontal section.  
  
  S/DCS/W/USA
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Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
 
Participation in Issues of 
Government Debt Securities  
1), 2)   None 
 
3) Unbound for the granting or continuation of 
Federal Reserve designation as a primary dealer in US government debt.  
 
4) Unbound, except as indicated in the horizontal 
 section.  
1), 2), 3)  None 
 
 
  
 
4) Unbound, except as indicated in the 
 horizontal section. 
  
 
 
8. HEALTH RELATED & 
SOCIAL SERVICES 
 
A. HOSPITAL AND 
OTHER HEALTH CARE FACILITIES - 
Direct ownership and 
management and operation by contract of 
such facilities on a "for 
fee" basis  
 
 
 1) Unbound* 
 
2) None  
 
  
 
3) Establishment of hospitals or other health care 
facilities, procurement of specific types of medical 
equipment, or provision of specific types of medical 
procedures may be subject to needs-based quantitative limits.  
 
 
 1) Unbound* 
 
2) Federal or state government 
reimbursement of medical expenses is 
limited to licensed, certified facilities in 
the United States or in a specific US state 
 
3) None  
 
   
In New York, corporate ownership of an operating 
corporation for, and limited partnerships as operators 
of, hospitals, nursing homes (including long term health care centres) or diagnostic and treatment 
centres is prohibited.  If the operator has any 
members which are not natural persons or is a corporation whose shares of stock are owned by 
another corporation, a New York corporation must be 
established as the operator of a licenced home care services agency and a cer tified home health agency.   
  
  
 S/DCS/W/USA 
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Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
  
In Michigan and New York Health Maintenance 
Organizations must be incorporated in those states.   
  
 
   
4) Unbound except as indicated in the horizontal 
 section 
  
4) None  
 
 9. TOURISM AND 
TRAVEL RELATED 
SERVICES 
  
  
  
 
 A. HOTELS AND 
RESTAURANTS 
(INCLUDING CATERING)  
1) None 
 
2) None  
3) None 
 4) Unbound, except as indicated in the horizontal 
 section  
1) None 
 
2) None  
3) None 
 4) None  
 
 B. TRAVEL AGENCIES 
AND TOUR 
OPERATORS  
1) None 
 
2) None  
3) Official tourism offices w ith diplomatic or official 
status are not permitted to  operate on a commercial 
basis in the United States or to act as agents or 
principals in commercial transactions 
 4) Unbound, except as indicated in the horizontal 
 section 
  
1) None 
 
2) None  
3) None 
  
 
 4) None  
  
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Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
C. TOUR GUIDE 
SERVICES  
1) None 
 
2) None  
3) The number of concessions available for commercial 
operations in federal, state and local facilities is limited 
 
4) Unbound, except as indicated in the horizontal 
 section 
  
1) None 
 
2) None  
3) None 
  
 
4) None  
 
 D. OTHER  
1) None 
 
2) None 
 3) None 
 
4) Unbound, except as indicated in the horizontal  section 
  
1) None 
 
2) None 
 3) None 
 
4) None  
 
 10. RECREATIONAL, 
CULTURAL, & 
SPORTING SERVICES
  
  
  
 
 A. ENTERTAINMENT 
SERVICES 
(INCLUDING 
THEATER, LIVE 
BANDS AND CIRCUS 
SERVICES)  
1) None 
 
2) None 
 
3) None 
 4) Unbound, except as indicated in the horizontal 
 section 
  
1) None 
 
2) None 
 
3) None 
 4) None  
  
 S/DCS/W/USA 
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Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
B. NEWS AGENCY 
SERVICES  
1) None 
 
2) None  
3) None 
 4) Unbound, except as indicated in the horizontal 
 section 
  
1) None 
 
2) None  
3) None 
 4) None  
 
 C. LIBRARIES, 
ARCHIVES, 
MUSEUMS AND OTHER CULTURAL 
SERVICES  
1) None 
 
2) None  
3) None 
 4) Unbound, except as indicated in the horizontal 
 section  
1) None 
 
2) None  
3) None 
 4) None  
  
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Modes of supply:   1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons   
 
Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
D. OTHER 
RECREATIONAL 
SERVICES (except sporting)  
1) None 
 
2) None  
3) The number of concessions available for commercial 
operations in federal, state and local facilities is limited 
 
4) Unbound, except as indicated in the horizontal 
 section 
  
1) None 
 
2) None  
3) None 
  
 
4) None  
 
 11. TRANSPORT 
SERVICES 
  
  
  
 
 
C. AIR TRANSPORT 
SERVICES:  Aircraft repair and maintenance.  
(Aircraft repair and 
maintenance activities, when undertaken on an 
aircraft or a part thereof, 
while it is withdrawn from service.  Does not 
include line maintenance 
or other repair or maintenance activities 
undertaken by an air 
carrier (includes its 
agents or contractors) on 
aircraft it owns, leases, or operates.) 
  
1) Unbound* 
 2) None 
 
3) None  
4) Unbound, except as indicated in the horizontal 
 section  
1) Unbound* 
 2) None 
 
3) None  
4) None  
  
 S/DCS/W/USA 
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Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
E. RAIL TRANSPORT  
  
  
  a) Passenger 
Transportation, 
excluding high speed rail
 
b) Freight Transportation  
1) None 
 
2) None  
3) Foreign railroads must incorporate in Vermont or in 
an adjacent state in order to own directly or indirectly the stock of a railroad company incorporated in 
Vermont 
 
4) Unbound, except as indicated in the horizontal 
 section 
  
1) None 
 
2) None  
3) None 
  
 
 
4) None  
 
 d) Maintenance and Repair 
of Rail Transport 
Equipment  
1) None 
 
2) None  
3) None 
 4) Unbound, except as indicated in the horizontal 
 section 
  
1) None 
 
2) None  
3) None 
 4) None  
 
 
F. ROAD TRANSPORT  
  
  
  
a) Passenger transport: 
Interurban regular 
transport  
1) Unbound until January 1, 1997.  No limitations 
after that date. 
 2) None 
 
3) Unbound until January 1, 2001.  No limitations 
after that date. 
 4) Unbound, except as indicated in the horizontal 
section 
  
1) Unbound until January 1, 1997.  No 
limitations after that date. 
 2) None 
 
3) Unbound until January 1, 2001.  No 
limitations after that date. 
 4) None  
  
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Sector or subsector  
Limitations on market access  
Limitations on national treatment  
Additional commitments  
b) Freight transport 
(Commitment limited to 
transportation of cargo that has either an origin 
or a destination outside 
the United States)  
1) Unbound until Decembe r 17, 1995.  After 
December 17, 1995, unbou nd except to or from 
California, Arizona, New Mexico and Texas through different ports of entry.  No limitations 
after January 1, 2000. 
 2) None 
 
3) Unbound until Decembe r 17, 1995.  After 
December 17, 1995, no limitations 
 4) Unbound, except as indicated in the horizontal 
section 
  
1) None 
 
  
 
 2) None 
 
3) None 
 
 4) None  
 
 d) Maintenance and Repair 
of Road Transport 
Equipment  
1) Unbound* 
 
2) None 
 3) None 
 
4) Unbound, except as indicated in the horizontal 
section  
1) Unbound* 
 
2) None 
 3) None 
 
4) None  
 
 H. SERVICES AUXILIARY TO ALL MODES OF TRANSPORT 
 
d) Other Supporting and 
Auxiliary Transport 
Services: Customs House Brokers  
1) Unbound* 
 
2) None  
3) Services must be supplied by a corporation, 
association or partnership.  One officer of a 
corporation or association or one of the members 
of a partnership must hold a valid customs broker's licence in order for the entity to engage in such 
business.  A customs broker's licence may only be 
obtained by a US citizen. 
 
4) Unbound, except as indicated in the horizontal 
section  
1) Unbound* 
 
2) None  
3) None 
 
 
  
 
  
4) None  
                 S/DCS/W/USA 
                 Page 78   
 ATTACHMENT TO THE UNITED STATES SCHEDULE 
 
REFERENCE PAPER  
 
Scope  
 
The following are definitions and principles on the regulatory framework for the basic telecommunications services.    
Definitions
 
 Users
 mean service consumers and service suppliers.   
 Essential facilities
 mean facilities of a public telecommunications transport network or service that 
 
(a) are exclusively or predominantly provided by a single or limited number of suppliers;  and 
 
(b) cannot feasibly be economically or technically substituted in order to provide a service. 
 
A major supplier  is a supplier which has the ability to materially affect the terms of participation (having regard to 
price and supply) in the relevant market for basic telecommunications services as a result of: 
 
(a) control over essential facilities;  or 
 
(b) use of its position in the market. 
  
1. Competitive safeguards
 
 1.1 Prevention of anti-competitive practices in telecommunications
 
 
Appropriate measures shall be maintained for the purpose of preventing suppliers who, alone or together, 
are a major supplier from engaging in or continuing anti-competitive practices. 
 1.2 Safeguards
 
 
The anti-competitive practices referred to above shall include in particular: 
 
(a) engaging in anti-competitive cross-subsidization;   
 
(b) using information obtained from competitors with anti-competitive results;  and 
 
(c) not making available to other services suppliers on a timely basis technical  information about 
essential facilities and commercially relevant information which are necessary for them to provide services.  
 
2. Interconnection
 
 2.1 This section applies to linking with suppliers providing public telecommunications transport networks or 
services in order to allow the users of one supplier to communicate with users of another supplier and to access services provided by another supplier, where specific commitments are undertaken. 
  S/DCS/W/USA 
 Page 79 
  
 2.2 Interconnection to be ensured22 
 
Interconnection with a major supplier will be ensured at any technically feasible point in the network.  Such 
interconnection is provided. 
 
(a) under non-discriminatory terms, conditions (including technical standards and specifications) 
and rates and of a quality no less favourable than that provided for its own like services or for like services of non-affiliated service suppliers or for its subsidiaries or other affiliates; 
 
(b) in a timely fashion, on terms, conditions (including technical standards and specifications) and 
cost-oriented rates that are transparent, reasonable, having regard to economic feasibility, and sufficiently unbundled so that the supplier need not pay for network components or facilities that 
it does not require for the service to be provided;  and 
 
(c) upon request, at points in addition to the network termination points offered to the majority of 
users, subject to charges that reflect the cost of construction of necessary additional facilities. 
 
2.3 Public availability of the procedures for interconnection negotiations
 
 
The procedures applicable for interconnection to a major supplier will be made publicly available. 
 2.4 Transparency of interconnection arrangements
 
 
It is ensured that a major supplier will make publicly available either its interconnection agreements or a 
reference interconnection offer. 
 2.5 Interconnection:  dispute settlement
 
 
A service supplier requesting interconnection with a major supplier will have recourse, either:  
(a) at any time or 
 (b) after a reasonable period of time which has been made publicly known 
 
to an independent domestic body, which may be a regulatory body as referred to in paragraph 5 below, to resolve 
disputes regarding appropriate terms, conditions and rates for interconnection within a reasonable period of time, 
to the extent that these have not been established previously.  
3. Universal service
 
 
Any Member has the right to define the kind of universal service obligation it wishes to maintain.  Such 
obligations will not be regarded as anti-competitive per se , provided they are administered in a transparent, non-
discriminatory and competitively neutral manner and are not more burdensome than necessary for the kind of 
universal service defined by the Member.       
4. Public availability of licensing criteria
 
 
Where a licence is required, the following will be made publicly available: 
 
(a) all the licensing criteria and the period of time normally required to reach a decision concerning 
an application for a licence and 
                                                      
     22Rural local exchange carriers may be exempted by a state regulatory authority for a limited period of time from the 
obligations of section 2.2. with regard to interconnection with competing local exchange carriers. 
 
Rural telephone companies do not have to provide interconnection to competing local exchange carriers in the manner specified 
in section 2.2. until ordered to do  so by a state regulatory authority.                  S/DCS/W/USA 
                 Page 80   
  
(b) the terms and conditions of  individual licences. 
 
The reasons for the denial of a licence will be made known to the applicant upon request. 
 5. Independent regulators
 
 
The regulatory body is separate from, and not accountable to, any supplier of basic telecommunications 
services. The decisions of and the procedures used by regulators shall be impartial with respect to all market 
participants. 
 6. Allocation and use of scarce resources
 
 
Any procedures for the allocation and use of scarce resources, including frequencies, numbers and rights of 
way, will be carried out in an objective, timely, transparent and non-discriminatory manner. The current state of 
allocated frequency bands will be made publicly available, but detailed identification of frequencies allocated for specific government uses is not required.  S/DCS/W/USA 
 Page 81 
  
 ATTACHMENT TO THE UNITED STATES SCHEDULE 
 
ADDITIONAL COMMITMENTS PAPER I  
 
(a) Taking note of principles of federalism under the United States Constitution, recognizing that insurance 
has been regulated at the state government level since the beginning of insurance regulation in the United 
States, and further recognizing the provision of the McCarran-Ferguson Act that "[t]he business of insurance...shall be subject to the laws of the several States," the Government of the United States welcomes efforts by the National Association of Insurance Commissioners ("NAIC") to promote the 
harmonization of state insurance regulation, through such steps as its Accreditation Program and the 
preparation of model insurance laws. 
 
(b) The Government of the United States notes that under Accreditation Program, the NAIC selects an 
independent team of auditors to review the compliance of states with the laws, regulations, and regulatory 
and organizational practices contained in the NAIC accreditation standards.  The team reports to the 
NAIC, which determines whether a state qualifies for accreditation under the standards.  As of October 11, 1994, 37 states were accredited by the NAIC through this program. 
 (c) The Government of the United States notes that NAIC Model Laws are designed to facilitate legislative 
and regulatory action on common problems among the states and are intended to save duplication of effort 
on the part of the states.  Some models are adopted by all or most of the states, so there is a harmonizing effect. Some models serve as guidelines which the states may adopt, utilize or amend to fit their 
individual needs.  Certain models have been identified as being of such import that their adoption is 
necessary for states to be accredited pursuant to NAIC financial regulation standards. 
 
(d) The Government of the United States encourages the NAIC to continue its effort to work with state 
governments on these programs. 
 
(e) Recognizing principles of federalism, the long history of state regulation of insurance in the United States, 
and the McCarran-Ferguson Act, and noting the concerns of regulators who seek to further increase 
internationalization of their insurance markets while addressing prudential concerns, the Government of 
the United States: 
 
(i) welcomes that the NAIC in October 1993 adopted a model law on the initial entry of non-U.S. 
insurance providers without their prior establishment in another state, and the Government of the 
United States encourages the NAIC to continue and as appropriate intensify its efforts with 
relevant state authorities with regard to this issue; 
 
(ii) would welcome consideration by the NAIC, if appropriate, of the issue of the time period for 
review of licensing applications of insurance providers, from the perspective that regulatory 
authorities should make administrative decisions on completed applications of insurance 
providers within a reasonable time; and 
 
(iii) welcomes efforts by the NAIC to review with the states the question of citizenship requirements 
for the boards of directors of foreign insurance providers, and the Government of the United 
States encourages the NAIC to continue and as appropriate intensify its efforts with relevant state 
authorities within regard to this issue. 
 
(f) The Government of the United States notes the concern raised by another Member that different state 
regulations for foreign insurance providers on lines of products permitted, trusteed assets requirements, deposit requirements, remittance ceiling and reinsurance trust funds affect foreign insurance providers 
ability to enter the insurance market of the United States. 
 
 S/DCS/W/USA 
Page 82  
 
 ADDITIONAL COMMITMENTS PAPER II  
  
(1) The Administration has expressed its support for Glass-Steagall reform on a 
national treatment basis and will work with Congress to achieve an appropriate framework to accomplish this objective. 
 
(2) The Administration, noting that even before the adoption of the Riegle-Neal 
banking legislation, many states had taken action to liberalize interstate acquisitions 
of banks on a basis that provided national treatment to foreign banks, welcomes further initiatives by states to provid e additional access on a non-discriminatory 
basis. 
 (3) The Government of the United States has taken action to remove impediments to 
the offering of securities in the United Stat es by foreign and domestic issuers.  The 
National Securities Markets Improvement Act of 1996 preempts state regulation of offerings of certain securities, including those listed on the New York Stock 
Exchange, the National Association of Securities Dealers Automated 
Quotation/National Market System, and securities issued by registered investment companies.  This legislation eliminates duplicative state and federal securities 
legislation in the area of securities registration. 
 (4) Section 7(d) of the Investment Company Act authorizes the SEC to permit a foreign 
investment company to register and publicly  offer its shares in the United States if 
the SEC makes the following prudential findings: 
 
1. that it is both legally and practically feasible for the SEC and U.S. 
investors effectively to enforce the provisions of the Investment Company 
Act against the investment company, and 
 2. that it is consistent with the requirements set forth in the Investment 
Company Act. 
 (5) The Government of the United States notes that the Federal Reserve, working in 
cooperation with other domestic superv isory authorities, has established an 
enhanced framework for the regulation and supervision of U.S. operations of foreign banks, which endeavors to coordinate annual examinations of foreign banks 
and provide uniform guidance with respect to examination policies.  
  S/DCS/W/USA
 Page 83UNITED STATES OF AMERICA - FINAL LI ST OF ARTICLE II (MFN) EXEMPTIONS  
 
Sector or subsector  
Description of measure 
indicating its inconsistency with 
Article II  
Countries to which the measure 
applies  
Intended duration  
Conditions creating the 
need for the exemption 
 
Movement of persons  
Government issuance of treaty 
trader or treaty investor non-immigrant visas that extend a 
special visa category to nationals 
of treaty partners in executive and other personnel categories 
engaged  
Countries with whom the United 
States has a Friendship, Commerce and Navigation Treaty 
(FCN), a Bilateral Investment 
Treaty (BIT), or certain countries as described in Section 204 of the 
Immigration Act of 1990  
Indefinite  
To facilitate trade under 
FCNs and BITs 
 
  
• solely to carry on substantial 
trade, including trade in 
services or trade in technology, principally 
between the US and the 
foreign state of which a 
natural person is a national, 
or  
  
  
 
   
• solely to develop and direct 
the operations of an 
enterprise in which a natural person has invested or is 
actively in the process of 
investing a substantial amount of capital  
  
  
 
   
Restrictions on performance of 
longshore work when making US 
port calls by crews of foreign 
vessels owned and flagged in countries that similarly restrict 
US crews on US-flag vessels 
from longshore work  
Countries that prohibit longshore 
work by crew members aboard 
US vessels  
Indefinite  
Reciprocal restrictions on 
countries that prohibit 
longshore work by crew 
members aboard US vessels  
 S/DCS/W/USA 
Page 84  
Sector or subsector  
Description of measure 
indicating its inconsistency with 
Article II  
Countries to which the measure 
applies  
Intended duration  
Conditions creating the 
need for the exemption 
 
All Sectors: Taxation 
Measures  
Differential treatment under 
direct tax measures at the federal 
level  
All  
Indefinite  
 
   
Such measures are:  
  
  
 
   
• measures under the US 
Internal Revenue Code (IRC) permitting the residents of 
countries contiguous to the 
United States to receive more favorable treatment and 
permitting certain US 
taxpayers to receive more favorable treatment as to 
their contiguous country 
operations, and providing 
any other benefits with 
respect to contiguous countries;  
  
  
Volume of movements 
across US borders between Canada and the United 
States and between 
Mexico and the United States; efficient 
administration of tax 
system. 
 
  
• benefits available under the 
US IRC with respect to US possessions;  
  
  
Coordination of the United 
States and US possession income taxes; fiscal 
arrangements for US 
possessions; and facilitation of economic 
development in US 
possessions 
 
  
• benefits available under the 
US IRC with respect to Caribbean Basin Initiative 
(CBI) beneficiary countries;  
  
  
Facilitation of economic 
development in certain developing countries   
  S/DCS/W/USA
 Page 85 
Sector or subsector  
Description of measure 
indicating its inconsistency with 
Article II  
Countries to which the measure 
applies  
Intended duration  
Conditions creating the 
need for the exemption 
 
  
• regarding activities covered 
by the scope of the General 
Agreement on Trade in 
Services, reciprocal reduction of taxation on income 
derived from the 
international operation of aircraft or of taxation of 
certain earnings derived from 
the use of railroad rolling stock;  
  
  
Prevention of double 
taxation and proper tax 
administration 
 
  
• tax exemption for earnings 
derived from the ownership 
or operation of a communications satellite 
system by a foreign entity 
designated by a foreign government to participate in 
such ownership if the United 
States, through its designated entity, participates in such 
system pursuant to the 
Communications Satellite 
Act of 1962;  
  
  
Facilitation of satellite 
communications and 
proper tax administration 
 
  
• denial of statutory reduction 
of double taxation or deferral 
of US tax on income earned 
through controlled foreign corporations, because the 
country participates in or 
cooperates with an 
international boycott, or for 
similar foreign policy reasons;  
  
  
Foreign policy 
considerations  
 S/DCS/W/USA 
Page 86  
Sector or subsector  
Description of measure 
indicating its inconsistency with 
Article II  
Countries to which the measure 
applies  
Intended duration  
Conditions creating the 
need for the exemption 
 
  
• measures permitting less 
favorable taxation for 
citizens, corporations or 
products of a foreign country based on discriminatory or 
extraterritorial taxes, more 
burdensome taxation, or other discriminatory conduct;  
  
  
To foster efficient 
international taxation 
policies 
 
  
• allow the deduction for 
expenses of an advertisement 
carried by a foreign broadcast undertaking and 
directed primarily to a US 
market only where the broadcast undertaking is 
located in a foreign country 
that allows a similar deduction for an 
advertisement placed with a 
US broadcast undertaking; 
  
  
  
To encourage the 
allowance of advertising 
expenses internationally  
  S/DCS/W/USA
 Page 87 
Sector or subsector  
Description of measure 
indicating its inconsistency with 
Article II  
Countries to which the measure 
applies  
Intended duration  
Conditions creating the 
need for the exemption 
 
  
• in connection with the 
exclusion of, or deduction 
relating to, certain foreign 
earned income from the gross income of individuals, the 
benefit of a waiver of the 
required period of stay in a foreign country as 
determined by the Secretary 
of the Treasury.  The Secretary is empowered to 
determine that individuals 
were required to leave a foreign country because of 
war, civil unrest or similar 
adverse conditions in such 
foreign country which 
precluded the normal conduct of business by such 
individuals; and 
  
  
  
To take into account 
problems created by 
adverse conditions within 
particular countries 
 
  
Sub-federal tax measures 
affording differential treatment to 
service suppliers or to services 
when the differential treatment is based on one of the following 
criteria:  
All  
Indefinite  
To implement fiscal 
policies of sub-central 
governments 
 
  
• are performed, consumed, or 
located within different 
sub-federal entities;  
  
  
  
 S/DCS/W/USA 
Page 88  
Sector or subsector  
Description of measure 
indicating its inconsistency with 
Article II  
Countries to which the measure 
applies  
Intended duration  
Conditions creating the 
need for the exemption 
 
  
• differ based on the size or 
income of the service 
supplier or on the scale or 
methods (including environmental and health and 
safety measures) of 
performance;  
  
  
 
   
• differ in the extent of 
ownership or participation by minority or other 
disadvantaged groups;  
  
  
 
   
• differ as to the eligibility for 
non-profit status for pension, 
profit-sharing or other employee-benefit regimes; 
  
  
  
 
   
• differ based on federal 
immunity to taxation, for 
example, exemption from sub-federal tax on US 
government obligations or 
contracts; differ based on federal immunity to taxation, 
for example, exemption from 
sub-federal tax on US government obligations or 
contracts;  
  
  
 
   
• are performed or located in 
countries contiguous to the 
United States; or  
  
  
  
  S/DCS/W/USA
 Page 89 
Sector or subsector  
Description of measure 
indicating its inconsistency with 
Article II  
Countries to which the measure 
applies  
Intended duration  
Conditions creating the 
need for the exemption 
 
  
• are performed or located in 
jurisdictions with which 
sub-federal entities have 
arrangements for tax cooperation and assistance 
  
  
  
 
   
Sub-federal measures 
substantively incorporating 
provisions of federal law subject to an MFN exemption under this 
agreement 
  
All   
Indefinite  
To implement fiscal 
policies of sub-central 
governments 
 
All Sectors: 
Land Use  
Non-US citizens in Wyoming 
may not acquire or inherit land 
unless the country of which they 
are a citizen extends a reciprocal 
right to US citizens  
All  
Indefinite  
Lack of reciprocity 
 All Sectors  
Canadian small businesses, but 
not small businesses of other 
countries, may use simplified registration and periodic reporting 
forms with respect to their 
securities  
Canada  
Indefinite  
Maintenance of 
established preference 
 
Telecommunication 
services:  One-way 
satellite transmission 
of DTH and DBS 
television services and of digital audio 
services  
Differential treatment of countries 
due to application of reciprocity 
measures or through international 
agreements guaran teeing market 
access or national treatment   
All  
Indefinite  
Need to ensure 
substantially full market 
access and national 
treatment in certain 
markets.  
 S/DCS/W/USA 
Page 90  
Sector or subsector  
Description of measure 
indicating its inconsistency with 
Article II  
Countries to which the measure 
applies  
Intended duration  
Conditions creating the 
need for the exemption 
 
Insurance 
 
 
  
 
  
 
  
 
  
 
 
 
  
 
Banking and Other Financial Services 
(excluding Insurance)  
Measures according differential 
treatment in regard to the 
expansion of existing operations, 
the establishment of a new commercial presence or the 
conduct of new activities, in a 
circumstance in which a Member adopts or applies a measure that 
compels, or has the effect of 
compelling, a person of the United States, on the basis of its 
nationality, to reduce its share of 
ownership in an insurance services provider operating in the 
Member's territory to a level 
below that prevailing on 
12/12/97. 
 A broker-dealer registered under 
US law that has its principal place 
of business in Canada may maintain its required reserves in a 
bank in Canada subject to the 
supervision of Canada.  
All countries 
 
 
  
 
  
 
  
 
  
 
 
 
  
 
Canada  
Indefinite 
 
 
  
 
  
 
  
 
  
 
 
 
  
 
Indefinite  
Need to protect existing 
US ownership of service 
suppliers operating in 
other Members.  
 
  
 
  
 
  
 
 
 
  
 
Maintenance of established preference.  
  S/DCS/W/USA
 Page 91 
Sector or subsector  
Description of measure 
indicating its inconsistency with 
Article II  
Countries to which the measure 
applies  
Intended duration  
Conditions creating the 
need for the exemption 
 
Banking and Other 
Financial Services 
(excluding Insurance)  
Permission to establish 
state-licensed branches, agencies, 
or representative offices, or to 
own commercial bank subsidiaries, is based on a 
reciprocity test in the following 
States: California (applies also to savings and loan associations), 
Connecticut (applies also to credit 
unions), Georgia, Illinois, Kentucky, Louisiana, 
Massachusetts, Michigan, North 
Carolina, Pennsylvania, Washington.  Among the 
conditions on which agency or 
agency and representative office 
licenses may be granted for the 
following States is that the foreign bank is one of the five 
largest banks in the home 
country: Florida, Oklahoma.  Permission for a foreign-owned 
bank or trust company to act as 
fiduciary, and to use satellite banking terminals, is based on a 
reciprocity test in Iowa. Iowa also 
subjects the activities of foreign-owned savings and loan 
associations to a reciprocity test. 
  
All countries  
Indefinite  
Need to protect existing 
activities of US service 
suppliers abroad and to 
ensure substantially full market access and national 
treatment in international 
financial markets.  
 S/DCS/W/USA 
Page 92  
Sector or subsector  
Description of measure 
indicating its inconsistency with 
Article II  
Countries to which the measure 
applies  
Intended duration  
Conditions creating the 
need for the exemption 
  
Michingan permits corporate 
central credit unions to place 
deposits in banks chartered in 
Canada or the European Common Market but not in banks chartered 
in other foreign countries. 
 Authority to act as a sole trustee 
of an indenture for a bond 
offering in the United States is subject to a reciprocity test. 
 
Designation as a primary dealer 
in the US Government debt 
securities is conditioned on 
reciprocity.  
Canada and European Common 
Market 
 
  
 
  
All 
  
 
  
All  
Indefinite 
 
 
  
 
  
Indefinite 
  
 
  
Indefinite  
Maintenance of 
established preference. 
 
  
 
  
Need to ensure US 
financial service suppliers are permitted to provide 
trustee services in foreign 
markets.  
Need to ensure US 
financial service suppliers 
are afforded national 
treatment in foreign government debt markets.  
  S/DCS/W/USA
 Page 93 
Sector or subsector  
Description of measure 
indicating its inconsistency with 
Article II  
Countries to which the measure 
applies  
Intended duration  
Conditions creating the 
need for the exemption 
 
Transport Services: 
Air Transport 
Services  
Measures which pertain to selling 
and marketing of air transport 
services (including sales, other 
than by airlines, of passenger charters and forwarding of air 
freight other than by airlines) and 
to operation and regulation of computer reservation system 
(CRS) services, as described in 
the Annex on Air Transport Services.  (For transparency 
purposes, these measures include, 
but are not limited to, bilateral and multilateral civil aviation 
agreements, understandings and  
All partners with which the 
United States has active aviation 
relations (approximately 
100 countries) covered by bilateral or other air services 
agreements and comity and 
reciprocity regimes.  Also concerned are the co-signatories 
of the Chicago Convention and 
various other international aviation agreements, 
undertakings, and understandings 
to which the United States is a party.  
Indefinite  
The common policy and 
practice of exchanging 
rights, settling disputes, 
and applying laws and other measures pertaining 
to the operation of civil 
aircraft and air transportation 
differentially, with respect 
to the activities referred to above, on the basis of 
mutual agreement and 
balanced exchanges of rights and responsibilities. 
 
  
undertakings and informal comity 
and reciprocity aviation regimes to which the United States is a 
party; US laws and regulations, 
including the International Air Transportation Fair Competitive 
Practices Act of 1974, as 
amended, the Federal Aviation Act of 1958, as amended, the 
International Air Transportation 
Competition Act of 1979, the International Aviation Facilities 
Act, as amended, and Title 14, 
Parts 1 - 399, of the Code of 
Federal Regulations; and 
measures of US states and territories and the District of 
Columbia, and of their agencies 
and subdivisions).  
  
  
  
 S/DCS/W/USA 
Page 94  
Sector or subsector  
Description of measure 
indicating its inconsistency with 
Article II  
Countries to which the measure 
applies  
Intended duration  
Conditions creating the 
need for the exemption 
 
Transport Services: 
Road Transport  
The US government has 
discretion to limit the issuance of 
trucking licenses to persons from 
contiguous countries on the basis of reciprocity.  The Bus 
Regulatory Reform Act of 1982 
permits the President to remove or modify in whole or in part the 
moratorium on a finding that such 
removal or modification is in the national interest.  Domestic and 
cross-border trucking operations 
are permitted within designated Interstate Commerce Commission 
commercial zones.  The 
moratorium was lifted for Canada 
in October 1982. 
  
Mexico, Canada  
Indefinite  
Need to have authority to 
impose a moratorium on 
the issuance of new 
licenses for domestic operations within and 
cross-border operations 
into the United States on the basis of reciprocity 
 
Transport Services:  
Pipeline Transport  
Pursuant to the Mineral Lands 
Leasing Act of 1920, aliens and foreign corporations may not 
acquire rights-of-way for oil or 
gas pipelines, or pipelines carrying products refined from oil 
and gas, across on-shore federal 
lands or acquire leases or interests in certain minerals on on-shore 
federal lands, such as coal or oil.  
All  
Indefinite  
Lack of reciprocity  
  S/DCS/W/USA
 Page 95 
Sector or subsector  
Description of measure 
indicating its inconsistency with 
Article II  
Countries to which the measure 
applies  
Intended duration  
Conditions creating the 
need for the exemption 
 
  
Non-US citizens may own a 
100 per cent interest in a domestic 
corporation that acquires a 
right-of-way for oil or gas pipelines across on-shore federal 
lands, or that acquires a lease to 
develop mineral resources on on-shore federal lands, unless the 
foreign investors' home country 
denies similar or like privileges for the mineral or access in 
question to US citizens or 
corporations, as compared with the privileges it accords to its own 
citizens or corporations or to the 
citizens or corporations of other 
countries.  Nationalization is not 
considered to be denial of similar or like privileges.  Foreign 
citizens, or corporations 
controlled by them, are restricted from obtaining access to federal 
leases on Naval Petroleum 
Reserves if the laws, customs or regulations of their country deny 
the privilege of leasing public 
lands to US citizens or corporations.  
  
  
  
 S/DCS/W/USA 
Page 96  
Sector or subsector  
Description of measure 
indicating its inconsistency with 
Article II  
Countries to which the measure 
applies  
Intended duration  
Conditions creating the 
need for the exemption 
 
Transport Services: 
Space Transportation  
Quantitative restrictions and price 
disciplines in certain bilateral 
agreements on the launch of 
satellites in the international commercial space launch market 
  
All   
Indefinite  
Need to prevent disruption 
of competition in the 
international space launch 
market  
 
 
 
__________