RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/SPEC/TPKM/3/Rev.2/Corr.11 
8 June 1999 
 (99-2298) 
Working Party on the 
Accession of Chinese Taipei Original:   English 
 
 
 
ACCESSION OF CHINESE TAIPEI 
 
Specific Commitments on Services  
 
Corrigendum  
  Attached are replacement pages for document WT/ACC/SPEC/TPKM/3/Rev.2.      
_______________ 
 
                                                     
 
1 English only  
  WT/ACC/SPEC/TPKM/3/Rev.2/Corr.1
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Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
 
 
Sector or sub-sector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
 I.  HORIZONTAL COMMITMENTS 
 
All Sectors (except as indicated 
otherwise in specific sectors)  
Investment  
(3) 
(a) Foreign business and individuals may 
directly invest in Chinese Taipei , 
unless otherwise falling into the 
measures of limitations specified in the specific sectors. 
(b) Until December 31, 2000, with respect 
to portfolio investment in companies whose shares are list ed in the securities 
markets of Chinese Taipei.  
  
 
 i. Any non-Chinese Taipei natural or 
juridical person may hold 15 50% of 
the total issued stocks of a listed 
company; 
ii. All non-Chinese Taipei natural or 
juridical persons, in the aggregate, 
may hold 30 50% of the total issued 
stocks of a listed company.   
     On January 1, 2001 and thereafter, no 
limitations shall exist, except as 
otherwise specified in this schedule for specific sectors. 
 
Before January 1, 2001 the investment ceilings will be reviewed every six 
months.  
 
   
 WT/ACC/SPEC/TPKM/3/Rev.2/Corr.1 
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Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
 
 
Sector or sub-sector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
         
 
  
 
 Entry and Temporary Stay  of Natural 
Persons  Acquiring the Rights and Interests in the 
Land  
(3)  (a) Land in agriculture, forestry, 
fishing, pasture, hunting, salt 
production, mines, and sources of water may not be transferred, 
encumbered or leased to foreigners.  
   
(4) Unbound, except for measures 
concerning the entry and temporary stay 
of natural persons in the following 
categories:   (4) Unbound except for measures 
concerning the categories of natural persons referred to in the market 
access column.  
 (a) Business visitors  may enter and stay for 
an initial period of no more than 90 
days.  Business visitor
 being a natural person 
who stays in Chinese Taipei without 
receiving remuneration from within Chinese Taipei and is not engaged in 
making direct sales to the general 
public, for the purpose of participating in business meetings, business 
negotiations, the preparation for 
establishing a commercial presence or other similar activities.   
 
 (b) Intra-corporate Transferees  may enter 
and stay in Chinese Taipei for two
three -year initial period that may be 
renewed for one-year periods 
indefinitely.         
  
  
  WT/ACC/SPEC/TPKM/3/Rev.2/Corr.1
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Modes of supply: 1) Cross-border supply 2) Consumption ab road 3) Commercial presence 4) Presence of natural persons 
 
 
Sector or sub-sector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
II. SECTOR-SPECIFIC COMMITMENTS 
1. BUSINESS SERVICES 
A. Professional Services 
a)  Legal Services(861**)  
 
       i. Legal services provided by "Attorney of foreign legal 
affairs (AFLA)"
..1 
        - AFLA practicing the 
law of his/her home  
jurisdiction(s) or international law independently.  
 
 
(1) None. (2) None. 
(3) Access is restricted to natural persons 
having established a law office
2. 
 in the form of sole proprietorship or 
partnership.3 
Partnership in a law office is limited to persons registered as attorneys of foreign 
legal affairs.  
 
 
(1) None. (2) None. 
(3) The firm name must indicate the 
title of "attorney of foreign legal affairs"  
 
 
(3) (a) Chinese Taipei will 
grant recognition of AFLA 
to the following: i. the service provider 
is qualified as a lawyer in 
his/her home jurisdiction(s), and 
                                                      
1 Registration shall be made with the Bar Association in the lo cality in Chinese Taipei where the law office is located after th e person is recognized by Chinese 
Taipei as "attorney of foreign legal affiars". 
2 The AFLA is required to indicat e the jurisdiction(s) where he/she is qualified as a lawyer. 
3 Note for Transparency:  According to the law of Ch inese Taipei, partnership is not a juridical person.  
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Modes of supply: 1) Cross-border supply 2) Consumption ab road 3) Commercial presence 4) Presence of natural persons 
 
 
Sector or sub-sector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
         - AFLA cooperating with 
the licensed lawyer in Chinese Taipei or acquiring the latter's 
written opinions in the matters 
concerning marriage, parental or inheritance cases in which the 
national of Chinese Taipei  is a 
party or the estates is located in Chinese Taipei 
         ii. Foreign legal assistant 
or consultant:           - assisting Chinese Taipei 
lawyers or AFLA but not 
conducting lititation or providing other legal services 
under the assistant/consultant's 
own name.  
(4) Unbound except as indicated in the 
horizontal section.   
(4) Unbound except as indicated in the 
horizontal section.  
ii. the service provider 
has practiced as a qualified lawyer for at least 5 years in 
his/her home jurisdiction(s).  
However, should a foreign lawyer be employed by a 
lawyer of Chinese Taipei as 
an assistant or consultant or have practiced his/her home 
jurisdiction laws elsewhere, 
the term, up to a maximum of two years, of employment 
or practice may be 
accredited to the said five year term. 
 
   iii. Any foreign lawyer 
who is already employed by 
a Chinese Taipei lawyer by 
18 November 1996  the date 
of Chinese Taipei's 
accession to the WTO in 
accordance with the Regulation Concerning 
Chinese Taipei's Lawyers' 
Employment of Foreigners  
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Modes of supply: 1) Cross-border supply 2) Consumption ab road 3) Commercial presence 4) Presence of natural persons 
 
 
Sector or sub-sector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
  
(b) Veterinary assistant shall also 
meet one of the following requirements with verification documents: 
i. practicing as a veterinarian assistant for 
at least 4 years; or ii.  undertaking veterinary-related work for 
at least 5 years.   
 4) Unbound except as indicated in the 
horizontal section. 4) Unbound except as indicated in the 
horizontal section.  
 
B. Computer and Related Services (excluding the 
Computer airline reservation 
system) (841, 842, 843, 844, 845, 849)  
(1) None. (2) None. 
(3) None. 
(4) Unbound except as indicated in the horizontal section.   
(1) None. (2) None. 
(3) None. 
(4) Unbound except as indicated in the horizontal section.  
 
 C. Research and  Development 
Services (851, 852, 853)  
(1) None. 
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section.  
(1) None. 
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section.   
 WT/ACC/SPEC/TPKM/3/Rev.2/Corr.1 
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Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
 
 
Sector or sub-sector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
(a) Voice telephone services 
(7521) 
 (b) Packet-switched data 
transmission services  
(7523**) 
(3) Circuit-switched data 
transmission services  
( 7523**)     
(d) Telex services  
(7523**)  (1) None except that
: 
  - For voice telephone services, the use of 
leased circuits connected to PSTN is not allowed until 1 July 2001. 
  
- Provision of satellite -based mobile 
communication se rvices is subject to 
commercial arrangements with Chinese 
Taipei licenced operators.  
(2) None. (1) None. 
 
  
 
  
 
(2) None. Chinese Taipei undertakes 
the obligations contained in 
the reference paper attached hereto. 
 (e) Telegraph services  
(7523**)
 (7522)  
(f) Facsimile services  
(7521**, 7529**) 
(g) Private leased circuit 
services (7522**, 7523**) 
  
(3) As of 31 December 19996 for sub-sector 
(g) only through satellite technology 
and as of 1 July 20017 for all other , 
None , none except that : 
  - A service supplier shall be a company 
limited by shares  Company Limited by 
Shares incorporated in Chinese Taipei. 
 - Direct investment by non-Chinese Taipei 
persons in a service supplier cannot 
exceed 20 %, but the aggregate of direct and indirect investment by non-Chinese  
(3) The chairman and a majority of the 
board of directors shall be Chinese 
Taipei  nationals.  
 
                                                      
6 Licence application has been started on 20 June 1998. 
7 Licence application will be started on 1 January 1999.  
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Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
 
 
Sector or sub-sector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
 
(b) Packet-switched data 
transmission services     (7523**)
 
(c) Circuit-switched data 
transmission services  
(7523**)      
(d) Telex services  
(7523**) 
(e) Telegraph services  
(7523**)  (7522)  
(f) Facsimile services  
(7521**, 7529**) 
(g) Private leased circuit 
services  
(7522**, 7523**) 
(o) Others: 
Cellular mobile phone services (75213*), 
 Radio paging services 
(75291*)  Trunked radio services 
(7523**, 75213*), Mobile 
data services (7523**)  
(1) None. 
(2) None. (3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
(1) None. 
(2) None. (3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
  
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Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
 
 
Sector or sub-sector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
Education Services (9222, 9223, 9224, 923, 924, 929) (1) None. 
(2) None. 
(3) None, except that: 
Consistent with Article VI of GATS, 
educational institutions of a type currently 
regulated by the Ministry of Education are 
required to comply wi th Chinese Taipei's 
Private School Law.  Branches of such an 
institution may be established with the 
approval of the Ministry of Education.  (1) None. 
(2) None. 
(3) None. 
 
  
(b) (a) The principal / president and chairman 
of the board should be national of Chinese Taipei. 
(c)
 (b)The number of foreigners as director 
may not exceed one third of the board and may not exceed five directors. 
(4) Unbound except as indicated in the 
horizontal section. 
 
 
  
 
  
 
  
(4) Unbound except as indicated in the  
horizontal section.  
  
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Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
 
 
Sector or sub-sector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
 B. Banking and Other 
Financial Services  (excluding insurance, securities 
and futures) 
 All services listed in this sub-
sector  
 
  
 
 (1) Unbound. 
(2) None, except:1- that solicitation and 
marketing activities in the territory of Chinese Taipei by non-resident financial services 
providers is prohibited ; 2-financial services 
consumed abroad have to be permitted in the jurisdiction where they are consumed.  
 
  
 
 (1) Unbound. 
(2) Unbound.  
As of 1 January 2000, 
Chinese Taipei will permit the opening, at customer 
request, of foreign 
currency deposit accounts abroad and the transfer of 
funds to these accounts 
pursuant to the prudential regulations of competent 
authorities of Chinese 
Taipei. Specifically, this means 
that Chinese Taipei 
residents will be 
 (3) 
(a) Provision of banking services, listed  in this 
sub-sector, through the commercial presence 
in Chinese Taipei shall be limited to the establishment of the following institutions: 
commercial banks,  branches of foreign banks, 
offshore banking branches of  banks, foreign exchange  brokerage firms, credit card 
institutions and bills finance companies. 
 3)  A financial institution or the branch office 
of a foreign financial institution shall be in 
accordance with the minimum ca pital 
requirement or the minimum inward -
remittance operating capital requirement.  (3) None. permitted to seek 
information from the local 
branch of foreign banks on 
opening accounts abroad.  The local branch of the 
foreign banks will be 
allowed to provide information upon request, 
including application forms 
and to provide information on filling out such forms.  
The application forms have 
to be sent directly by the customer to the parent 
bank outside Chinese 
Taipei for processing and approval.  The foreign 
bank will not be 
  
 WT/ACC/SPEC/TPKM/3/Rev.2/Corr.1 
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Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
 
 
Sector or sub-sector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
 9. TOURISM AND TRAVEL RELATED SERVICES 
 
A. Hotels and Restaurants (including catering)  
a) Hotel (limited to 
tourist hotel) (excluding food and beverage serving services) 
(64110**)  
 (1) None. 
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section.  
 (1) None. 
(2) None. 
(3) None. (4) Unbound except as indicated in the 
horizontal section.  
 
 b) Hotels (limited to regular 
hotel) (64110**) 
  
 
 c) Food  serving services 
(642) (including related 
beverage serving services)  
(1) None. 
(2) None. 
(3) None. (4) Unbound except as indicated 
 in the horizontal section .  
 (1) None. 
(2) None. 
(3) None. (4) Unbound except as indicated 
 in the horizontal section.  
(1) None. 
(2) None. 
(3) None. (4) Unbound except as indicated 
 in the horizontal section.  
 (1) None. 
(2) None. 
(3) None. (4) Unbound except as indicated 
 in the horizontal section.  
 
 
B. Travel Agencies and Tour 
Operators Services (7471)  
(1) None. 
(2) None. (3) None 
(4) Unbound except as indicated 
in the horizontal section.   
 
  
(1) None. 
(2) None. (3) None. 
(4) Unbound except as indicated 
 in the horizontal section.   
  
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Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons  
 
 
Sector or sub-sector  
Limitations on market access  
Limitations on national treatment  
Additional commitments 
 H.  Services Auxiliary to All 
Modes of Transport 
a) Cargo Handling Services 
(excluding ramping 
services provided in airports) (741**)  
 
 (1) Unbound*. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
 
 (1) Unbound*. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in 
the horizontal section.  
 
 
b) Storage and 
Warehousing services (742)  
(1) Unbound*. 
(2) None. 
(3) None, except that services provided in 
airports are not allowed until 31 December 
1999.  None as of 1 January 2000. 
(4) Unbound except as indicated in the 
horizontal section.  
(1) Unbound*. 
(2) None. 
(3) None.  
 
 (4) Unbound except as indicated in the 
horizontal section.  
 
 
c) Freight Transport 
Agency Services (7480)   
(1) Unbound*. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section.  
(1) None. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in 
the horizontal section.  
 
 
d) Other Supporting and Auxiliary Transport Services 
(excluding local pick-up and 
delivery) (7490**)  
(1) None. 
(2) None. 
(3) None. 
(4) Unbound except as indicated in the 
horizontal section.   
(1) None. (2) None. 
(3) None. 
(4) Unbound except as indicated in the horizontal section.   
 
 
 
__________