WORLD TRADE
ORGANIZATIONS/DCS/W/ARE
24 January 2003
(03-0526)
Trade in Services Original:  English
UNITED ARAB EMIRATES
Draft converted Schedule of Specific Commitments1
Attached is a draft converted version of the Schedule of Specific Commitments of the United
Arab Emirates in word format.  This document  does not substitute for the legally binding
commitments undertaken by the United Arab Emirates in its Schedule of Specific Commitments
(GATS/SC/121).
Attached to the draft converted schedule is the United Arab Emirates' Article II (MFN)
Exemption List (GATS/EL/ 121) in word format.
The draft converted versions of the Schedule and the MFN Exemption List were prepared by
the Secretariat, at the request of Members, to facilitate the process of negotiations, including thepresentation of initial offers.
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1 This document has been prepared, in English only, under the Secretariat's own responsibility and without
prejudice to the positions of Members and to their rights and obligations under the WTO.S/DCS/W/ARE
Page 2UNITED ARAB EMIRATES – SCHEDULE OF SPECIFIC COMMITMENTS
Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
I. HORIZONTAL COMMITMENTS
ALL SECTORS INCLUDED
IN THIS SCHEDULE3) Commercial presence will be through either
(i) a representative office or (ii) anincorporation as a company with maximumforeign equity participation of 49% subject to
UAE law.3) (i)  Acquisition of land and real estate is not
permitted to foreigners or to companies inwhich foreign nationals have a share holding.
(ii)  Foreign nationals or companies with
foreign share holdings may be required to paydirect taxes on income derived from work oroperations in the UAE, whereas local servicessuppliers or local UAE companies may not berequired to pay similar taxes keeping in view
the provisions of paragraph (d) of Article XIV.
(iii)  Government subsidized services may only
be extended to UAE nationals.
4) Unbound except for measures concerning
entry and temporary stay of natural personswho fall into one of the following categories:
(i)  Business visitors:  persons not based in
the territory of the UAE and receiving no
remuneration from a source within the UAE,who visit the UAE on behalf of a servicesupplier for business negotiations (and not forselling services directly to the public) or for
doing preparatory work for establishing
commercial presence in the UAE.  Entry forpersons in this category shall not be for morethan ninety days.S/DCS/W/ARE
Page 3Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
(Cont'd) (ii) Intra-corporate transferees:  managers,
executives and specialists (as defined
below) who have been in the
employment of a juridical person ofanother Member outside the UAE, for aperiod of not less than one year prior tothe date of application for entry into theUAE and are being transferred to a
branch or affiliate in the UAE of the
aforesaid juridical person.  Entry will besubject to the following conditions:
a)  The number of managers, executives
and specialists shall be limited to 50% ofthe total number of managers, executivesand specialists of each service supplier.
b)  Their entry shall be for a period of one
year subject to renewal for two additional
years with a maximum of three years.
c)  Their stay in the UAE will be subject to
UAE labour and immigration laws.
Definitions:
Managers:  persons within an organization who
primarily direct the organization or a department or
sub division of the organization, supervise andcontrol the work of other supervisory, professionalor managerial employees, have the authority to hire
or fire or recommend hiring, firing, or other
personnel actions (such as promotion or leaveauthorization), and exercise discretionary authorityover day-to-day operations.  Does not includefirst-line  supervisors unless the employees
supervised are professionals nor does it include
employees who primarily perform tasks necessaryfor the provision of the service.S/DCS/W/ARE
Page 4Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
(Cont'd) Executives:  persons within an organization who
primarily direct the management of the
organisation, establish the goals and policies of the
organisation, exercise wide latitude in decisionmaking, and receive only general supervision ordirection from higher-level executives, the board ofdirectors or stockholders of the business.Executives would not directly perform tasks related
to the actual provision of service or services of the
organization.
Specialists:  persons within an organization who
possess knowledge at an advanced level ofcontinued expertise and who possess proprietaryknowledge of the organization's services, research,
equipment, techniques or management.S/DCS/W/ARE
Page 5Modes of supply: (5)  Cross-border (6)  Consumption abroad (7)  Commercial presence (8)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
II. SECTOR-SPECIFIC COMMITMENTS
1. BUSINESS SERVICES
A. Professional Services
b) Accounting, auditing and
book-keeping services(CPC 862)1) None
2) None
3) None
4) Unbound, except as indicated in the horizontal
section1) None
2) None
3) None, except as indicated in the horizontal
section
4) Unbound, except as indicated in the horizontal
section
c) Taxation services:  the
following:
- Business tax planning and
consulting(CPC - 86301)
- Business tax preparation
and review services (CPC -86302)
d) Architectural services
(CPC 8671)
e) Engineering Services
(CPC 8672)
g) Urban planning and
landscape services(CPC - 8674)
i) Veterinary services
(CPC - 9320)S/DCS/W/ARE
Page 6Modes of supply: (5)  Cross-border (6)  Consumption abroad (7)  Commercial presence (8)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
B. Computer and Related
Services
a) Consultancy services
related to the installation ofcomputer hardware (CPC -841)
b) Software implementation
services(CPC - 842)
c) Data processing services
(CPC - 843)
d) Data base services
(CPC - 844)1) None
2) None
3) None
4) Unbound, except as indicated in the horizontal
section1) None
2) None
3) None, except as indicated in the horizontal
section
4) Unbound, except as indicated in the horizontal
section
C. Research and
Development Services
a) R & D services on natural
science(CPC - 851)
b) R & D services on social
science and humanities
(CPC - 852)
c) Interdisciplinary R & D
services (CPC - 853)1) None
2) None
3) None
4) Unbound, except as indicated in the horizontal
section1) None
2) None
3) None
4) Unbound, except as indicated in the horizontal
section
F. Other Business Services
a) Advertising services
(CPC 871)1) None
2) None
3) None1) None
2) None
3) None, except as indicated in the horizontal
sectionS/DCS/W/ARE
Page 7Modes of supply: (5)  Cross-border (6)  Consumption abroad (7)  Commercial presence (8)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
b) Market research services
(CPC - 864)
c) Management consulting
services
(CPC 8650)
e) Technical testing and
analysis services
(CPC - 8676)
s) Convention services
(CPC 87909)4) Unbound, except as indicated in the horizontal
section4) Unbound, except as indicated in the horizontal
section
2. COMMUNICATION
SERVICES
B. Courier Services
(CPC 7512)1) None
2) None3) None
4) Unbound except as indicated in the horizontal
section1) None
2) None3) None, except as indicated in the horizontal
section
4) Unbound, except as indicated in the horizontal
sectionS/DCS/W/ARE
Page 8Modes of supply: (5)  Cross-border (6)  Consumption abroad (7)  Commercial presence (8)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
3. CONSTRUCTION AND
RELATED
ENGINEERING
SERVICES
A. General Construction
Work for Building
(CPC 512)
B. General Construction
Work for Civil
Engineering
(CPC 513)
C. Installation and Assembly
Work
(CPC 514 + 516)
D. Building Completion and
Finishing Work
(CPC 517)
E. Other
(CPC 511 + 515 + 518)1) None
2) None3) None
4) Unbound except as indicated in the horizontal
section1) None
2) None3) None, except as indicated in the horizontal
section
4) Unbound, except as indicated in the horizontal
section
6. ENVIRONMENTAL
SERVICES
A. Sewage Services
(CPC 9401)
B. Refuse Disposal Services
(CPC 9402)
C. Sanitation and Similar
Services
(CPC 9403)1) None
2) None
3) None
4) Unbound except as indicated in the horizontal
section1) None
2) None
3) None, except as indicated in the horizontal
section
4) Unbound, except as indicated in the horizontal
section
D. OtherS/DCS/W/ARE
Page 9Modes of supply: (5)  Cross-border (6)  Consumption abroad (7)  Commercial presence (8)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
7. FINANCIAL SERVICES
B. Banking and Other
Financial Services
Items a) to l) but not
including item  j)(Settlement and clearing
services for financial
assets)1) None
2) None3) (i) No limitations for establishment of
representative offices;
(ii) Unbound for new licences for operating
bank branches;
(iii) Unbound for the expansion of activities
of existing financial entities.1) None
2) None3) None
(Cont'd)4) Unbound except as indicated in the horizontal
section.4) Unbound, except as indicated in the horizontal
section
9. TOURISM AND
TRAVEL RELATED
SERVICES
A. Hotels and Restaurants
(CPC 641-643)
C. Travel Guide Services
(CPC 7472)1) None
2) None
3) None4) Unbound except as indicated in the horizontal
section1) None
2) None
3) None4) Unbound, except as indicated in the horizontal
section
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Page 10UNITED ARAB EMIRATES - FINAL LIST OF ARTICLE II (MFN) EXEMPTIONS
Sector or subsector Description of measure
indicating its inconsistency with
Article IICountries to which the measure
appliesIntended duration Conditions creating  the need for
the exemption
All Sectors Preferential treatment for service
suppliers of the Gulf Co-operation
Council (GCC)  countries.GCC countries Indefinite GCC regional arrangement and
eventual economic integration in
the area of services.
Financial Services Authorization for the
entry/establishment/operation offoreign financial services suppliers(including banks and insurancecompanies) and the opening of
new branches will be subject to the
decision of competent authorities.All countries Indefinite UAE is a small market and is
already saturated.  Preferentialtreatment, on a case-by-case basis,may have to be accorded in orderto get mutually advantageous
benefits for UAE.
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