RESTRICTED  WORLD TRADE  
ORGANIZATION  S/C/W/304 
18 September 2009 
 (09-4395) 
Council for Trade in Services  
  
 
CROSS-BORDER SUPPLY (MODES 1 & 2) 
 
Background Note by the Secretariat
1 
  
1. This Note has been prepared at the request of  the Council for Trade in Services, with a view 
to stimulating discussions in the Council on the cro ss-border supply of services.  The scope of these 
discussions, and hence the Note, relates to m ode 1 (cross-border supply) as well as mode 2 
(consumption abroad) which are closely linked. Ther efore, for the purposes of this paper, the term 
"cross-border supply" will be used to refer to the supply of services through modes 1 and 2.   The 
Note provides background informati on on developments and issues consid ered to be most relevant to 
the GATS.
2  It is not intended to provide a comprehensive account of issues arising from supply by 
these modes.  Following the introduction, Part II deal s with definitional issues;  Part III presents 
economic trends in cross-border trade;  Part IV  summarizes the levels of GATS commitments and 
limitations inscribed; and finally Part V discusses the trade and regulatory environment related to 
cross-border supply.  Initially, the Note will briefl y summarize trends in cross-border trade across all 
sectors.  It will then proceed to cover in greater detail cross-border trade in business services, a sector 
that is not specifically covered by other Background Notes.   
I. INTRODUCTION 
2. As a result of technological and commercial deve lopments, cross-border supply has gained in 
importance over the last decade.  Cross-border supply (modes 1 and 2) was estimated to represent 
between 35 and 45 per cent of world services trad e in 2005, the most recent year for which 
calculations taking into account both BOP and mode 3 data flows were prepared.3  The increased 
feasibility and reduced costs of electronic delivery have added a new dimensio n to cross-border trade 
in services.  Services which once required physical proximity between the consumer and supplier can 
now be traded cross-border by means of,  or substant ially aided by, the Internet or other networks.   
3. The growing commercial importance of cross-bor der supply is reflected across a wide range 
of services sectors.  Some sectors, such as international telecommunications and international 
transport are, by their nature, heavily oriented towa rd cross-border supply.  Others, such as financial 
services and tourism, have experienced a long history of trade across borders.  Financial services, tourism and computer services are leading examples of early adopters of on-line means of supply.  More recently, professional services, education and h ealth care have also benefited.  The Internet has 
opened many business opportunities to small and medium -sized suppliers in many countries.  In 
developing countries, impressive trade growth has taken place in new markets for activities in the 
areas of back office support and so-called knowledg e services, such as research and development.  
                                                     
 
1 This document has been prepared under the Secret ariat's own responsibility and without prejudice to 
the positions of Members and to their rights and obligations under the WTO. 
2 Modes 1 and 2 were covered so some extent in a previous Secretariat Note (S/C/W/99, 3 March 1999) 
that addressed modes 1, 2 and 3 together. 
 3 Magdeleine, J. and Maurer, A., Measuring GATS Mode 4 Trade Flows , WTO Staff Working Paper, 
ERSD-2008-05, Oct. 2008. S/C/W/304 
Page 2  
 
  Increasing resort to outsourcing
4 of services by governments and firms, typically to reduce costs and 
raise productivity, has fuelled cross-border trade and sparked more interest in cross-border supply in 
the current negotiations than in the Uruguay Round.   
4. Increasing resort to the Internet and other networks to supply services does not mean, 
however, that cross-border supply is replacing othe r modes of supply.  Instead, the other modes 
commonly operate in conjunction with cross-borde r supply.  Commercial presence, for instance, 
remains important for marketing and the negotiation of contracts, as well as for certain other phases in the supply of a service.  Likewise, the movement of  persons from one location to another can ensure 
that the appropriate expertise is situated in the right  place at the right time, or permit suppliers to gain 
the trust of their clients through face-to-face cont act, to negotiate deals and sign contracts.   
5. Electronic supply is a dynamic trend in whic h new possibilities are continuously becoming 
apparent and for which possible trade barriers may merit closer examination.  While some sectors 
such as computer services often face few formal rest rictions to on-line supply, other sectors such as 
professional services encounter measures such as a requirement for commercial presence, residency, or even citizenship.  Current schedules include fa irly high levels of commitments on modes 1 and 2 
for traditionally globalized services such as tourism and computer services, or sectors such as 
management consulting and engineering that are s ubject to few political or regulatory sensitivities.  
However, in some subsectors or activities that ha ve recently emerged as successful areas of trade in 
cross-border supply, such as various types of back office services and call centres, gaps in 
commitments exist.  Negotiations on cross-border suppl y aim, in part, at narrowing some of the gaps. 
6. In the plurilateral request on cross-border suppl y that resulted from a mandate of the Hong 
Kong Ministerial Declaration, a group of Memb ers identified possible commercially meaningful 
services sectors in relation to cross-border supply.  These included, inter alia , professional services, 
business services such as research and development,  computer and related services, and activities 
classified under other business services.  Examples of other sectors included in the request were  
certain sub-sectors of tourism, education services,  telecommunications, transport and logistics, 
distribution, and financial services.  In 2008, in a report summarizing the results of the Ministerial 
Signalling Conference on services, the Chairman of  the Trade Negotiations Committee (TNC) noted 
that Ministers had mentioned cross-border supply by  electronic means with respect to sectors such as 
distribution services and financial services.  Speci fically in relation to cross-border supply, the 
Chairman's report indicated sectors such as accounting and other professional services, financial consultancy services, and distance learning.  It was noted that one participant referred to the economic 
importance of business process outsourcing for deve loping countries, and stressed the need for 
ambitious commitments in relevant sectors.
5  The developmental importance of liberal commitments 
on cross-border trade was also emphasized.   
II. DEFINITIONAL ISSUES 
7. Mode 1 is defined in the GATS as the supply of a service "from the territory of one Member 
into the territory of any other Member".   The GATS Scheduling Guidelines (W/120)6 illustrate mode 1 
supply as including "international transport, the supply of a service thr ough telecommunications or 
mail, and services embodied in exported goods (i.e.  services supplied in or by a physical medium, 
such as a computer diskette or drawings).  The Guidelines go on to note that these are all examples of 
mode 1 supply "since the service supplier is not presen t within the territory of the Member where the 
service is delivered".   
                                                      
4 "Outsourcing" refers to the transfer of certain ac tivities, often previously conducted within a firm, to 
outside providers, whether in the same market or abroad. 
5 Services Signalling Conference, Report by the Ch airman of the TNC, JOB(08)/93, 30 July 2008. 
6 Guidelines for the Scheduling of Specific Commi tments under the General Agreement on Trade in 
Services, S/L/92, 28 March 2001, adopted by the Council for Trade in Services on 23 March 2001.  S/C/W/304 
 Page 3 
 
 
  8. Mode 2 is defined in the GATS as the supply of a service "in the territory of one Member to 
the service consumer of any other Member."  The Guidelines indicate that in mode 2 supply, also referred to as "consumption abroad" or "movement of  the consumer", the essential feature is that "the 
service is delivered outside the territory of the Member making the commitment."  Although the actual movement of the consumer is often required, as in tourism services, the Guidelines specify that 
"activities such as ship repair  abroad, where only the property
 of the consumer "moves", or is situated 
abroad, are also covered."  Th e Guidelines go on to state that "whatever the mode of supply, 
obligations and commitments under the Agreement rela te directly to the treatment of services and 
service suppliers.  They only relate to service c onsumers insofar as services or service suppliers of 
other Members are affected".   
A. RELATIONSHIP BETWEEN MODES 1 AND 2 
9. A clear line between supply by modes 1 and 2 is  sometimes difficult to draw.  Some cases, 
are straightforward, such as hotel services supplied to  a tourist going abroad or a service delivered by 
mail.  However, in situations where the consumer a nd a supplier are located in different territories, but 
interact closely for the service to be rendered in fu ll, such as in the supply of telecommunications and 
financial services, the line between the modes be comes blurred.  Discussion of linkages between 
modes 1 and 2 that has taken place in the Comm ittee on Trade in Financial Services has been 
reflected in an Informal Note by the Secretariat.7  The advent of the Internet and the rapid spread of 
other communication technologies has amplified the di fficulty of distinguishing between these modes.  
The much fuller and continuous interaction now possible in a wide range of services between a 
consumer and a supplier located abroad raises the qu estion of whether such services are supplied "into 
the territory" of the consumer (mode 1) or "in the territory" of the foreign supplier (mode 2).  In this 
latter case the consumer, although  not physically present in the supplier's territory, might in some 
circumstances be considered to consume the service abroad.  Consider, for example, the way in which a 
call centre may operate:  a firm's traffic representing domestic calls from its clients is routed abroad to a foreign service supplier who takes calls and handles  and client inquiries w ithin its own territory. 
10. As a purely commercial matter, the distinction be tween modes 1 and 2 is not significant.  In 
the GATS, the practical importance of identifying whether supply takes place through mode 1 or 
mode 2 arises from the need to achieve legal clarity in the scheduling of specific commitments.  Members have sometimes scheduled their commitments in modes 1 and 2 at different levels for the same service sector.  Examples can be found where sp ecified limitations (or "unbound") are inscribed 
in mode 1 while, in the same sector, no limitations are inscribed in mode 2.  In discussions in the 
Doha Round thus far on improving schedules, some Members have suggested resolving the difficulty 
in a practical way by making similar levels of  commitments in both modes whenever possible.
8  In 
this regard, the plurilateral request on cross-borde r supply has suggested that Members provide for 
similar levels of commitments on mode 2 where comm itments on mode 1 exist, or will be offered, in 
a given sector or sub-sector.9 
                                                      
7 See Attachments 2 and 3 of   S/L/92. 
8 See Annex B, attached to the Report by the Services Chairman to the Trade Negotiations Committee , 
TN/S/23, 28 Nov. 2005. 
9 See "Plurilateral Request in Cross Border Supply", at Department of Commerce, Government of 
India, http://www.commerce.nic.in/trade/interna tional_trade_tis_gaitis_requests_pr.asp . S/C/W/304 
Page 4  
 
  B. 
CLASSIFICATION UNCERTAINTIES  
11. The GATS, in principle, covers all services.10  The GATS services classification list (W/120),  
and the Provisional UN Centra l Product Classification of 199111 (CPC) that it cross references are 
considered to provide universal coverage, since where a service is not specifically mentioned both 
lists provide residual "other" categories.  In f act, technological and commercial developments mean 
that an increasing number of trade activities are emer ging that are not clearly delineated in W/120, or 
adequately defined in the CPC, putting perhaps a greater burden on residual, but often ill-defined 
"other" categories.  Even for services that may cl early fall within currently listed sub-sectors, both 
W/120 and the CPC are acknowledged to contain outda ted descriptions of services in a number of 
sectors.  Although many of these entries might be c onstrued to be neutral with respect to technology 
or means of delivery, in others, outdated texts of  CPC definitions may lend a degree of uncertainty.  
Some of these difficulties may arise from the lack of  obvious sectoral classifications for some services 
traditionally performed by companies in-house pr ior to the increased use of outsourcing.   
12. One example of classification ambiguity may relate to call centre activities.  These often 
handle customer relations and corporate inquiries, but can also carry out a wide variety of other 
activities.  Should call centres be construed to fit within the CPC heading "telephone answering 
services" in order to be scheduled using current cl assifications?  If so, then a fairly generous and 
technologically neutral interpretati on of "answering" telephones would n eed to be applied.  A second  
example may concern an activity often performed  abroad today, the scanning of records and 
documents.  Is this activity to be considered a t echnology-neutral form of "photocopying services", an 
item existing in the currently used GATS/CPC classifications? 
13. An ability to understand the categories and sub- categories into which services activities fit is 
essential since, under the GATS positive-list approach to the scheduling of sectors, the classification 
of the activity will determine whether a commitment has actually been made by a Member.  Under the 
GATS approach to scheduling, only the inscribed sectors and subsectors, and the related activities 
defined to fall within them, unless specifically excl uded, are subject to commitments on market access 
and national treatment.   
14. In view of such difficulties, in 2005 some Members proposed developing a list of 
"commercially meaningful and clearly specified sectors/sub-sectors/activities including those which 
capture the emerging business opportunities for purposes of taking commitments under GATS.12  
Later, the plurilateral request on cross-border suppl y suggested a set or "cluster" of service activities 
deemed relevant at that time (see Appendix table A3 ).  The request also proposed using a newer version 
of the CPC (version 1.1) for portions of “other bus iness services”.  The newer version explicitly lists, 
for example, some of the emerging cross-border services such as call centres.  Drawing on this newer classification, the proposal suggested referring in schedules to sub-sector 859 (“Other Support Services”), in order to reflect better the range of commercially meaningful opportunities. 
                                                     
 
10 The GATS defines “services” in Ar ticle XXVIII as “all services”.  Specific exceptions are provided 
for services supplied under governmental auth ority and in relation to air traffic rights. 
11 The WTO continues to use the 1991 provisional CPC.  Meanwhile, a newer version, UNCPC V.2, 
has been issued. 
12 Communication from Chile, Hong Kong China, India and Mexico, Discussion Paper on Relevant 
Issues for Liberalization of Cross-Border Supply in GATS Negotiations , JOB(05)/214, 29 Sept. 2005.  S/C/W/304 
 Page 5 
 
 
  III.   TRENDS IN CROSS-BORDER TRADE 
A. CROSS -BORDER TRADE CALCULATED ON A BOP  BASIS  
15. In 2007, the amount of services trade, on a BOP basis representing cross-border activity was 
estimated at US$3.3 trillion.  Travel (predominantly mode 2) and transportation formed the largest single components.  "Other commercial service s", excluding construction, accounted for the 
remaining half of the total, or US$1.67 trillion, with "other business services" making up the largest 
portion, at about half, of this category (see tabl e 1 and figures 1 and 2).  Worldwide, the annual 
average growth of cross-border trade was at 19 pe r cent in 2007, considerably higher that the 12 per 
cent average annual growth reported between 2000 and 2007.  The fastest growing segment of cross-
border activity in 2007 was financia l services, at 32 per cent, followed by computer and information 
services communications, insurance and other business services.   
16. BOP measurement of "other business services" takes into account trade related services, 
operational leasing and "miscellaneous business, prof essional and technical services" (see figure 2).  
This third grouping makes up 33 per cent of the "oth er business" category.  As the probable home, as 
well, to a variety of more commonly outsourced business and business support services, the category 
merits further breakdown and examination.   
Figure 1.  Structure of  cross-border services exports,  World,  2007*  (BOP basis)  
Travel
26%Other 
commercial 
services
51%Transportation 
services
23%
* Total commercial services exports excluding construction services.
 
Source :  WTO Secretariat estimates, 2009. 
 S/C/W/304 
Page 6  
 
   
 
Table 1.  Cross-border trade in services, by sector, World, 2007  (BOP basis)   
(Billion dollars and percentage)  
  Value Share Annual percentage change 
                  
  2007   2007   2000-
07 2005 2006 2007 
Exports                 
Total cross-border 3300  100.0  12 12 13 19 
Transportation services 770   23.3   12 13 11 20 
Travel 865   26.1   9 8 10 15 
Other commercial services (excl.    
     construction) 1670   50.5   15 13 16 21 
Communications services 80   2.5   ... ... ... 16 
Insurance services 75   2.3   17 -13 28 21 
Financial services 290   8.8   17 18 24 32 
Computer & information   services *  160   4.9   19 12 21 23 
Royalties and license fees 190   5.7   12 13 8 16 
Other business services*  830   25.1   15 15 15 21 
Personal, cultural & 
 recreational services*  45  1.3  9 0 8 18 
Memorandum:         
Total commercial services 3370  -  12 12 14 20 
Note :  Discrepancy between constituent figures and totals are due to rounding.   
*  Although transactions recorded primarily correspond to  the supply of services through mode 1, the indicated 
items are also include significant shar es of mode 4 supply of services. 
Source :  WTO Secretariat estimates, 2009.  S/C/W/304 
 Page 7 
 
 
  Figure 2.  Cross-border exports of "other commercial serv ices", with breakout of "other business 
servicesa,  World, 2007 (BOP basis) 
Personal, cultural 
and recreational **
3%
Royalties and 
licence fees
11%
Other 
business
services
49%Operational leasing
2%Trade-related
14%
Miscellaneous 
business, 
professional and 
technical **
33%
Communication
5%Insurance
5%Financial
17%Computer and 
information **
10%
 
 
a"Other business services" reflect ed in this figure are defined in the same manner as the section by the same title 
in the W/120.  See Appendix table A2 for a breakdown of the related BOP categories. 
* Excluding construction services which according to the Manual on Statistics of International Trade in Services 
principles are not provided cross-border. ** Although transactions recorded primarily correspond to  the supply of services through mode 1, these items 
are also deemed to includ e significant shares of mode 4 supply of services. 
*** Commissions on goods and services transactions and merchanting services.  Excluding services provided by wholesalers and retailers which are included in value of products (goods and services) sold according to 
international statistical guidelines. 
Source :  WTO Secretariat estimates, 2009. 
 
17. As illustrated in table 2, "other business services"  accounted for US$830 billion in exports in 
2007.  Europe's exports account for more than half of  this trade, followed by Asia, at 26 per cent, and 
North America at 12.6 per cent.  Two regions with smaller shares of exports have among the highest 
growth rates.  Exports of the CI S States grew by 35 per cent in 2007 and averaged 26 per cent average 
growth from 2000-2007.  The South and Central Amer ica region has recorded high growth in exports, 
at 27 per cent in 2007 and 23 per cent in 2006.  Unfort unately, sufficient data was not available for the 
Africa and Middle East regions.   
Table 2.  World exports of other business services by region, 2007 (BOP basis) 
 (Billion dollars and percentage) Value Share Annual percentage change 
 Exports  2007   2000 2007 2000-07 2005 2006 2007 
World 830  100.0 100.0 15 15 15 21 
North America 104   16.1 12.6 11 10 16 18 
South and Central America 23   2.5 2.7 16 44 23 27 
Europe 450   51.2 54.2 16 15 13 22 
European Community (27) 425       ... 51.3    ... 15 12 21 
Commonwealth of Independent  States (CIS) 13   0.8 1.5 26 36 28 35 
Asia 219  26.2 26.4 15 17 19 20 
Source :  WTO Secretariat estimates, 2009. S/C/W/304 
Page 8  
 
  18. A further breakdown of trade in "other business services", reveals dramatically growing  trade 
by individual trading partners that is not evident from the broader figures.  In 2007, China's exports recorded a 39 per cent increase over 2006 (see tabl e 3).  The next highest annual increases were 
experienced by Korea and Norway, both at 37 per ce nt, Russia, at 34 per cent, and Brazil, at 29 per 
cent.  Imports of other business services also show high rates of increases from some of these same 
partners;  China recorded a 48 per cent growth in imports and Russia a 36 per cent increase.   
Table 3.  Major exporters a nd importers of other business services, 2007 (BOP basis) 
(Million dollars and percentage) 
Rank Exporters Value Share 
in 15 
econo
mies Annual 
%  
change Ra 
nk Importers Value Share 
in 15 
econo 
mies Annual 
% 
change 
1 European 
Community (27) 424857 54.7 21 1 European 
Community 27) 380739 60.4 23 
   - Extra-EC (27)  196753 25.3 21    - Extra-EC (27) 146718 23.3 25 
2 United States 86953 11.2 20 2 United States 52606 8.3 14 
3 China 40408 5.2 39 3 Japan 34838 5.5 17 
4 Japan 32918 4.2 7 4 China 30431 4.8 48 
5 India  a 30783 4.0   ... 5 Korea, Rep. 21829 3.5 23 
6 Singapore 30652 3.9 24 6 India  a 19062 3.0    ... 
7 Hong Kong, China 30293 3.9 12 7 Singapore 17473 2.8 14 
8 Canada 17164 2.2 9 8 Canada 13238 2.1 2 
9 Taipei, Chinese 16342 2.1 11 9 Russian 
Federation 11618 1.8 36 
10 Korea, Republic of 14421 1.9 37 10 Brazil 10586 1.7 19 
11 Norway 12517 1.6 37 11 Thailand  d  9841 1.6 34 
12 Switzerland  b  11928 1.5 23 12 Taipei, Chinese 9328 1.5 16 
13 Brazil 11064 1.4 29 13 Norway 7063 1.1 18 
14 Russian Federation 9624 1.2 34 14 Hong Kong,China 6596 1.0 20 
15 Lebanon  c  6328 0.8 15 15 Angola 5520 0.9 78 
  Above 15 776250 100.0    -  Above 15 630770 100.0    - 
a  Secretariat estimate. 
b  Includes construction and computer and information services.   c  Includes construction, royalties and license fees and personal, cultural and recreational services.   
d  Includes financial services, co mputer and information services and personal, cultural and recreational 
services. Source :  WTO Secretariat estimates, 2009. 
19. An even greater level of detail is available in Appendix table A2.  It shows trade in the 
subcategories of other business services, as well as by  trading partner for 2007.  In this table, for 
example, the BOP sub-category of "miscellaneous business, professional and technical services" 
(various professional services, management consu lting, market research and polling, and R&D) 
contains a residual "other" other category of services not included el sewhere.  This data covers, in 
part, some of the types of business support services in which many Members, particularly in 
developing countries, have gained markets in recent years.13  For Argentina, India, Korea and Serbia 
exports in this category (at between 40 and 61 per cent) are well above the norm. Data for Malaysia 
and the Philippines is not currently broken down by  sub-category, however the high levels in the 
"miscellaneous business, professional and technical services, indicate that their levels in the "other" 
segment may also be significant.  Appendix table A4 presents a breakdown of items included in this 
residual "other" category of EBOPS and includes a correspondence against CPC version 1 and W/120.   
                                                      
13 For certain economies, BOP subcat egory of "other" other business services, may represent an under 
counting of business support services.  BOP data for such services is sometimes assigned to the industry 
supported, e.g. data for call centres servicing the financial services or insurance industry would be included in the data for these sectors.  S/C/W/304 
 Page 9 
 
 
  B. EXAMPLES OF DATA ON CROSS -BORDER OUTSOURCING  
20. Outsourcing abroad represents an increasingly im portant segment of cross-border trade, but 
estimating the size of this market is subject to a va riety of definitional and statistical challenges, as 
well as differences as to what market segments partic ular organizations wish to include in data.  
Outsourcing would obviously represents a sub-set of cross-border supply in services.  It would not 
include, for example, services provided cross-border directly to end-use clients.  Instead, it would 
represent intermediate, or business-to-business services,  and form a subcategory of these activities.  
Which activities to include in this subset can vary  significantly from one source to another.  Some 
available figures will be quoted below, without atte mpting to reconcile these with one another, or 
against the BOP data presented above.   
21. Measurement of cross-border outsourcing, presen ted in much of the OECD's and UNCTAD's 
work, often aims to account for trade in all services that could be regarded as IT enabled.  Such 
sources typically include data for computer and re lated services in their figures, as well as other 
"information" services, the definition of which can also vary.  In a 2007 working paper, the OECD estimated the combined total value of informa tion technology services and business process services 
in 2005 to be US$836 billion.
14  The last Information Economy Report of UNCTAD (2007-2008) 
estimated the value of trade in "IT-enabled" servi ces at US$1.1 trillion in 2005, or about 50 per cent 
of 2005 services exports.15  Other sources may attempt to look more closely at particular items such as 
business process outsourcing, sometimes referred to also as business support services.  Some of the 
kinds of services often cited as part of the trend toward business process outsourcing include human resource functions, procurement, back-office administ ration, legal, finance and accounting, customer 
service operations, and asset management.  Call centres also play a role in a number of these 
functions.  More recently, due to an increasing tr end is what is referred to a "knowledge-process" 
outsourcing, some sources also include data on professional services and all forms of research and 
development services. 
22. In a more narrowly focussed effort, a report prepared by the London School of Economics
16 
estimated that the extent of the global market re presented by offshore outsourcing of IT (ITO) and 
business process services (BPO) exceeded US$55 billi on in 2008, with an estimated annual growth 
rate of 20 per cent predicted over the next five years.  Also, the study found that the global ITO 
market has increased each year since 1992.  In 1989, the global ITO was estimated to be a US$9–12 
billion market.  In 2008, the global ITO market was estimated to be worth between US$220 and US$250 billion.  The BPO market in 2008 was less than the ITO market, but grew at a faster rate.  
The report estimated that the ITO market would grow over the next five years by 6-9 per cent per 
annum, while mainstream BPO expenditure was likel y to grow worldwide by 10-15 per cent a year, 
from US$140 billion in 2005 to potentiall y US$230 billion plus by 2013.  Among the leading 
recipients of IT and business process offshored trad e have been Brazil, Russia, India, and China.  
India exported US$40 billion of such services, while  China, Russia, and Brazil managed US$5 billion, 
US$3.65 billion, and US$800 million respectively in 2008.  The Report notes, however, that over 120 
other active offshore locations were offering IT and business process services, and cites evidence that 
the average size of individual contracts and the dura tion of contracts is decreasing.  This trend was 
evident even as the overall market increased, since clients appeared to more actively engage in so-
called multi-sourcing, i.e.  diversifying contr acts among suppliers with differing qualifications 
relevant to particular tasks. 
                                                     
 
14 OECD, "Expanding International Supply Chains: The Role of Emerging Economies In Providing IT 
and Business Process Services", Working Paper No. 52, May 2007. 
15 UNCTAD, Information Economy Report 2007-2008 . UNCTAD has used a concept of ICT-enabled 
services to analyse trade and investment flows that incl udes the categories communicati ons, insurance, financial, 
computer and information, royalties and license fees, other business and personal, cultural and recreational. 
16 Willcocks, Griffiths, and Kotlarsky, Beyond BRIC: Offshoring in non- BRIC countries: Egypt – a new 
growth market , LSE Outsourcing Unit, January 2009. S/C/W/304 
Page 10  
 
  23. In 2008, India accounted for about 65 per cent of the offshore IT market and 43 per cent of 
the business processing market.  The Everest Grou p estimated that the Chinese offshore services 
market was only US$2 billion in 2006, but it predic ts that China’s market will grow 38 per cent 
annually to reach US$7 billion by 2010.
17  It is not uncommon for US clients to use Central or South 
American suppliers for Spanish-speaking business pr ocesses such as help desk s, patient scheduling, 
and data entry.  Chile and Uruguay have promoted  time zone advantages, back-office proficiencies 
and government incentives to attract outsourcing.18  In Western Europe, firms increasingly outsource 
IT and business services to providers located in Cent ral and Eastern Europe.  By the end of 2008, the 
Central and Eastern European IT market exceeded US$3.5 billion, with Russia also exporting over US$3.6 billion of IT and business services.
19  In sub-Saharan Africa, countries such as Kenya, 
Botswana and South Africa have begun enteri ng the markets for IT and business process 
outsourcing.20   South Africa exports IT and business process ser vices, primarily to UK-based clients.  
Mediterranean North Africa also exports IT services to Europe.  Moroccan IT suppliers, for example, 
provide services to clients in France.21  
24. A recent report from NASSCOM asserts that the global sourcing market has increased 
threefold over the period 2004 to 2008 and estimates that the addressable market  is more than five 
times the current market size.22  BPO, the report affirmed, has become an integral part of the global 
delivery chain and a market in which outsourcing is a key driver.  Regional shifts in spending were 
observed, such as the increasing shares of emergi ng markets such as CEMA (Central and Eastern 
Europe, Middle East and Africa), Latin America, an d Asia Pacific (excluding Japan).  Healthcare was 
predicted to present emerging opportunities for the future, according to another NASSCOM report.  It 
estimated that outsourced healthcare may re present approximately US$17 billion in market 
opportunity in the US alone.23 
25. The estimates and forecasts of a U.K.-based industry association are presented below in 
table 4. The association forecasts a global market for outsourcing of an estimated US$ 323 billion by 2011.  
Table 4.  Global BPO Estimated Market Size and Fo recast by Region                                           (US$ millions) 
Region / Country  2006 Est. 2007 Est. 2011 Annual % 
change  
North America+ 119,700 127,500 186,500 9 
- United States 97,600 103,600 150,400 9 
- Canada 22,050 24,000 36,000 10 
EMEA 60,700 65,900 97,600 10 
- United Kingdom 22,700 24,800 36,400 10 
- France 6,300 6,650 9,250 8 
- Germany 8,500 9,300 13,700 10 
- Italy 3,200 3,400 4,900 9 
- Other EMEA 19,950 21,800 33,300 11 
Asia Pacific 14,000 15,700 26,000 13 
Latin America+ 8,000 8,700 13,600 11 
Global 202,300 217,800 323,600 10 
*Mexico is included in Latin America 
Sourc e:  National Outsourcing Association 
                                                      
17 Bahl, Arora and Gupta, What’s happening in China , Everest Group, 2007. 
18 Brown-Wilson Group Inc. (2008) The Black Book of Outsourcing: State of the Outsourcing Industry  
2007. www. theblackbookofoutsourcing.com. 
19 Equaterra, "Pros and Cons of Offshore Locales",  presentation for CIO Insight 2008 . 
20 Brown-Wilson Group Inc. (2008) op. cit.. 
21 Bruno, Esposito, Iandoli and Raffa, "The ICT service industry in North Africa and role of 
partnerships in Morocco", Journal of Global Information Technology Management , vol. 7, no. 3, pp.5–26, 2004. 
22 NASSCOM, Strategic Review 2009:  The IT-BPO Sector in India.  
23 NASSCOM, Perspective 2020, NASSCOM-McKinsey, April 2009.   S/C/W/304 
 Page 11 
 
 
  IV. GATS COMMITMENTS 
A. LEVELS OF COMMITMENT  
26. In GATS schedules, current commitments on commercial presence (mode 3) tend overall to 
be more common than commitments on  mode 1, in  part because there is, in a number of sectors, a 
higher incidence of unbound entries on mode 1 than in mode 3.  Viewed broadly on the basis of the 
principal sectors outlined in W/120, the sector with the highest incidence of commitments with no 
limitations on mode 1 is business and professional ser vices, at 58 per cent, followed by education 
services (see figure 3).  Other sectors with fairly high proportions of full commitments on mode 1 include recreational, cultural and sporting services, at 52 per cent, health and social services, at 51 per 
cent, and tourism, at 49 per cent.  The highest proportions of unbound entries for mode 1 are observed 
in construction and relate d engineering and environmental services, transport services;  neither of 
these sectors is easily amenable to cross-border supp ly, except possibly with respect to some related 
consultancies.  By contrast, distribution services,  a sector with considerable potential for on-line 
activity has a low level of full commitments on mode 1.  One should bear in mind, since percentages 
have been used, that sectors such as tourism and business and professional services have among the 
highest total numbers of scheduled commitments of all sectors, hence commitments on these represent 
a far greater total number bindings.  Commitments on  mode 2 (not shown in figure 3) in the health 
and social services and tourism services have the highest  incidence of full (i.e. no limitation) bindings.  
Figure 3.  Market access levels of commitment on mode 1, by sector (percentages)  
58%
30%34%46%55%
28%51% 49%52%
37%29%0% 20% 40% 60% 80% 100%Business & Prof.
Postal, Telecom, AV
Construction, rel. eng 
Distribution 
Education 
Environmental
Financial
Health & Social
Tourism
Rec., Cult., Sport
Transport 
  No limitations   Partial commitment   Unbound
 Note: Sector-wide averages for levels of commitment are determined by av eraging the percentages across the 
various sub-sectors concerned.    
Source :  WTO Secretariat.  
 
27. As illustrated in Appendix figures A1-A4, commitments on consumption abroad tend to be 
more generous than those on cross-border suppl y.  A breakout of business and professional services 
illustrates that the engineering professions, arch itecture and urban planning, taxation services and 
veterinary services are more commonly scheduled to  be open across borders than other professional 
services (see Appendix figure A2).  Full commitments on these professions range from 61 to 74 per cent for mode 1, and 68 to 86 per cent for mode 2.  Business services sectors such as computer and 
related services, and research and development services also record quite high levels of full 
commitments, at 69 and 74 per cent, respectively, for mode 1, and 75 and 71 per cent, respectively, 
for mode 2 (see Appendix figure A1).  For real estate services, although full commitments on mode 1 are only at 55 per cent, full commitments on mode 2 supply are at 78 per cent.   S/C/W/304 
Page 12  
 
  28. Among the "other business services" sector of W/120, certain subsectors stand out (see 
Appendix figures A3-a and A3-b).  Market res earch and polling services, services related to 
management consulting and pr inting and publishing show the highest proportions of full 
commitments on modes 1 and 2.  In these subsectors, full commitments fall within the high seventieth percentile, followed closely by management consulting and convention services, with full 
commitments in the low to mid seventies.  These subsectors are followed by technical testing and 
analysis services, advertising services and investiga tion and security services.  Most other subsectors 
have full commitment levels below 55 per cent, at l east for mode 1.  The subsector of "other" other 
business services, in which commitments on some forms of business support services and call centres 
might be relevant, records an extremely low level of full mode 1 and 2 commitments, at 18 per cent 
for mode 1 and 21 per cent for mode 2, for the 34 schedules that commit on a selection of these 
services.  Commitments with limitations account for the largest  portion of commitments on modes 1 
and 2 for the category "other" other business services.   
29. Finally, some of the services that are auxiliary  or supplemental to other service sectors, 
particularly in the area of logistics and financial services, are commonly considered to be amenable to 
cross-border supply.  Appendix figure A4 illustrates that the subsectors of freight agency services and 
services concerning the provision and transfer of fina ncial data and information have full mode 1 
commitments only at 41 and 46 per cent, respectively.  Full commitments for mode 2 on cargo handling and warehousing stand at 63 and 64 per cent, respectively.   
B. T
YPES OF LIMITATIONS LISTED IN SCHEDULES  
30. The types of limitations listed in modes 1 and 2 can vary from one sector to the next.  As 
illustrated in Appendix table A1 on limitations en countered in business services (W/120, sector 1A-
F), professional services tend to have a greater variet y of types of limitations inscribed on both market 
access and national treatment than do other seg ments of business services.  These range from 
citizenship and residency requirements to forms of commercial presence or liaison with local firms, to economic needs tests.  In a number of the other segments, for example, computer services, research 
and development and other business services, references to the exclusion of government funded 
projects is made.  In both computer services and other business services, one type of restriction on national treatment mentions requirements regardin g the processing of personal data outside the 
national jurisdiction.   
31. Overall, mode 1 limitations for these and other services often include commercial presence 
requirements or similar measures (establishment re quired and/or residency required).  For such 
entries, it can be unclear whether they intend to  convey the notion that cross-border supply is not 
allowed, or whether it is allowed so long as  some type of commercial presence or residency is 
maintained by, for example, an affiliate, subsidiary, or other form of local office.  In some instances, 
cross-border suppliers may wish to maintain a pr esence for face-to-face contact with clients, even 
where the service may actually be pe rformed in the home country of the supplier and delivered across 
border to the client.  However, given that the GAT S definition of commercial presence is very broad, 
including any type of presence from a fully fledged subsidiary to a marketing or representative office, 
a reference in the schedule only to commercial pr esence or establishment does not convey a sense of 
the type and extent of presence required.  In some  instances, such entries may represent a requirement 
for simple presence such as a "brass plate" mailing addr ess, or local contact point is required, while in 
other instances they may be intended to indicate that the service may not be supplied cross border at 
all.  In mode 2, although lim itations are fairly uncommon, when limitations are inscribed, they often 
mirror those entered under mode 1.  It is also common for mode 1 to be listed as "unbound".  The 
incidence of unbound entries is, in general, higher for developing country Members than for 
developed ones.  In unbound segments, the actual restrictions, if any, cannot be known from schedules.  However, there is a sense that cross-bor der supply may in practice be more open to trade 
than commitments, whether unbound or with limitations, might imply.    S/C/W/304 
 Page 13 
 
 
  32. Cross-border supply does not take place in a vacuum, but often in conjunction with modes 3 
and 4.  Therefore limitations on modes 3 and 4 can  also hamper the effectiveness and capability to 
conduct cross-border trade.  As companies initially  offering only cross-border supply grow larger, 
they sometimes set up affiliates in their major market s to maintain closer contacts with clients.  In 
addition, contracts for cross-border services are more difficult to submit without, at a minimum, 
business visits to cement the details and specifi cations and inspire customer confidence through 
personal contacts. 
33. Horizontal limitations obviously affect cross-borde r supply, as they do other sectors or modes 
of supply.  Examples of measures specifically men tioned in horizontal sections with respect of cross-
border supply include tax measures, subs idies and foreign exchange controls. 
V. TRADE AND REGULATORY ENVIRONMENT  
34. National regulatory regimes, in many cases, have not kept pace with the technologies that are 
transforming the ease with which many services can now be traded across borders.  So-called e-commerce laws often address only targeted issues such as electronic signatures and the admissibility 
of electronic documents in legal proceedings.  The difficulty in keeping pace applies to many forms of 
regulation, not only potential trade restrictions.  To deal effectively with cross-border supply, 
governments might need to have some regulatory r each beyond their borders, to increase coordination 
with the authorities in the national jurisdiction of the suppliers concerned and to rely to a considerable 
extend on an expectation that suppliers outside thei r borders will abide by the laws in the client's 
jurisdiction.  Thus far, governments have not proven to  be inclined to invent new restrictions on cross-
border supply, with the exception of some measures no ted in the next section.  Yet, as the possibilities 
grow for a wider array of services to supplied across borders by electronic means, some services, 
including those traditionally more heavily regulated or  sensitive, may also become part of the trend.  
Keenly aware that their own suppliers and e xports can benefit significantly from cross-border 
opportunities, most governments have not sought to er ect new trade barriers.  As few formal trade 
restrictions currently exist, Members seeking co mmitments often emphasize the binding of existing 
regimes.  For example, in the context of both the Hong Kong Ministerial and the services signalling 
conference, some Members emphasized a need to ma ke commitments at existing levels of market 
access.
24   
35. Some of the key factors in fostering cross-border trade, particularly in back office support 
services, include not only cheaper labour costs for both workers and managers, but also a blend of factors involving available skills and education le vels, cost and quality of infrastructure (e.g.  
telecommunications, internet, electricity), and co mplementary language abilities.  A Yankee Group 
study suggested that the top selection criteria fo r choosing a location for outsourcing include quality, 
followed by labour costs, linguistic skills, good inte rnational communications skills, and an open and 
competitive ICT environment.  
25  This and other sources support the notion that lower  labour costs 
are necessary but not sufficient to determ ine choices in locating trade partners.   
36. A blend of factors combines to facilitate cro ss-border trade in services.  These include labour 
costs, available skills and education levels , cost and quality of infrastructure (e.g.  
telecommunications, internet, electricity).  For many services such as call centres and numerous types of back office support, complementary language abiliti es are needed.  Within co untries such as China, 
India, and others that have experienced trade su ccess in outsourcing, there has been some movement 
of work to lower-cost cities (a trend also noticeab le within the United States).  In addition, as cost 
pressures have mounted, India and China have ge nerated trade for other countries by initiating 
subcontracts for IT and business services to less cost ly locations around the world.  The initial growth 
and success of business service outsourcing in Mauritius was but one example of this trend. 
                                                     
 
24 See paragraph 1 of Annex C of the Ministerial Declaration , WT/MIN(05)/DEC , adopted 18 Dec. 
2005 and Services Signalling Conference, Report by the Chairman of the TNC , JOB(08)/93, 30 July 2008. 
25 Marson and Blodgett, Can Middle Eastern Countries Fulfill the ‘Eastern’ Promise ?,  The Yankee 
Group, New York, 2008. S/C/W/304 
Page 14  
 
  37. Low-cost modern telecommunications are one of the key infrastructure considerations.  In 
2007, for example, the Information and Communication Technologies Authority of Mauritius announced that it was decreasing the tariffs of the Ha lf-Circuit International Private Lease Circuits, 
(IPLC), of Mauritius Telecom by 20 per cent.  The Authority described the measure as "the latest 
decrease in yet one more move by the regulator designed at promoting Mauritius as a competitive ICT 
destination, and should boost investment in Business Process Outsourcing and Call Centre 
businesses".
26  Increased bandwidth, in both the exporting an d importing partner, will also be vital to 
the success of on-line delivery of services across borders.  Many governments around the world are including measures to increase broadband penetra tion within their economic stimulus efforts.
27  Such 
moves are taken in the anticipati on that they will not only help ge nerate employment and enhance 
domestic growth and productivity, but will also facilitate international trade.   
38. Other areas of governmental activity relevant  to cross-border supply include research and 
development (R&D) policy, rules governing the privacy and security of information,  the protection of 
intellectual property rights and government procurem ent.  Research and development is not only a 
service that itself can be increasingly supplied cross border, it also underpins many of the 
technologies and applications used to engage in cross-border supply.  Since much of cross-border 
supply deals with the transfer of information, a nd with outsourced corporate back office support, 
financial auxiliary services, personnel services, and h ealth services, this information can be sensitive 
and confidential.  Laws protecting the privacy and co nfidentiality of information need to be in place in 
the exporting economy.  Information and technology- oriented services is a rapidly growing area of 
cross-border trade.  For these services to flourish , both suppliers and clients must have a sense of 
confidence that their patents and copyrights will be protected on both sides of the transaction.  
Governments themselves, like corporations, are seek ing cost-saving through the importing of services 
from suppliers abroad.   
39. Government procurement, not currently c overed by the GATS, but by the government 
procurement code, is one of the few areas in whic h explicit trade restrictions on cross-border trade 
have evolved in recent years.  According to a br ief by the National Foundation for American Policy, 
in the United States between 2004 and 2006, 14 state- level bills in some way restricting global 
sourcing became law.28  While many of these bills, according to the brief, were aimed at state 
government procurement processes, some dealt with  the transfer of medical or other private 
information abroad, or questioned the appropriateness of international trade laws.  By 2006, the brief 
observed a downturn in state-proposed anti-outsourcing bills.  Although not for the most part applying 
to private sector procurement, such measures c ould send negative signals to the market regarding 
perceived acceptability of outsourcing.  In response,  during and since the trend in adoption of state 
measures, some foreign companies that had been supplying outsourced services set up offices and/or 
operations in the United  States for the first time.   
40. The application of regul atory measures to cross-border tr ade raises a number of questions.  
For instance, does a measure impact differently on services supplied electronically as opposed to 
those supplied by suppliers who are present within the territory of the Member (modes 3 and 4)?  
Does the electronic supply of services call for diffe rent types of regulatory approaches?  How are 
qualification and licensing requirements implemented w ith respect to suppliers situated outside the 
territory of the importing Member? Governments may have limited experience with regulating cross-
border transactions, although some sectors such as financial services have a longer history in this 
regard.  In services, regulation is normally focused on  the supplier, rather than  the product (unlike in 
goods trade).  In cross-border trade, however, a more practical means of implementing controls, 
                                                      
26 Information and Communications Technologies Author ity, Government of Mauritius, Press Release, 
"Decrease in IPLC Tariffs," 5 Sept. 2007. 
27See Qiang, C. Z. " Broadband Infrastructure Investment in Stimulus Packages ", World Bank, 2009. 
28 National Foundation for American Policy, " Anti-outsourcing efforts down but not out ," NFAP Policy 
Brief , April 2007.  S/C/W/304 
 Page 15 
 
 
  whether trade barriers or basic regulations, might ofte n be through measures directed at the consumer.  
Moreover, it is not clear whether it is desirable or feasible to try to apply measures to suppliers 
situated in another country.  Interventions made during the WTO symposium on cross-border supply indicated other important concerns of regulators, that are more horizontal in nature, may include 
potential loss in tax revenues and consumer protec tion issues, particularly as regards end-user 
services.
29     
VI. CONCLUSION  
41. Although the recent financial crisis and recessi on has affected outsourcing, the market is 
expected to be fairly resilient.  Outsourcing contracts can be fairly easy to terminate, yet they are also 
relatively easy to revive as the economy improves.30  The economic downturn has witnessed effects 
such as firms reducing the length and size of c ontracts, cutting down on the number of contractors 
they use, and shifting to less costly sources.  Some  of this behaviour may be seen as short-term cost 
cutting and streamlining, as the long term prospects fo r the industry are considered to be dynamic and  
increasing growth is predicted.  Other recently obser ved trends include, a rise in the incidence of 
outsourcing closer to home (i.e.  within a geographi c region), and an increase in the outsourcing of so-
called knowledge-oriented services that are more comple x and sophisticated than earlier, more routine 
tasks.  Another recent trend is for affiliates, set up or iginally to serve the parent company, to diversify 
into serving third parties and sometimes even for compan ies to divest or sell part of their holdings in a 
captive offshore affiliate.31  Even in a recession, however, the economic importance of trade by means 
of outsourcing cannot be neglected by the firms that enga ge in it.  It is anticipated that global sourcing 
can also play an important role in advancing productivity gains in national economies.32  
42. WTO and GATS mechanisms could play a role in helping the cross-border supply of services 
to keep pace with technology and global commercial practice.  Bindings on modes 1 and 2 could be made more clear and unambiguous.  Regulators coul d take steps to enact and improve measures that 
facilitate electronic transactions and enhance cross- border collaboration.  Such steps would foster a 
more stable and predictable environment for cross-border trade.  A recent NASSCOM report 
acknowledged the importance of WTO and other tr ade negotiations in broadening the range of 
opportunities for engaging in cro ss-border supply and outsourcing.
33  The report recognized the need 
for a multi-faceted, cross-sector approach.  It sugg ested, on the one hand, the continued importance of 
negotiating efficient regimes for the related movement of persons and,  on the other hand, deregulating 
and opening markets in sectors that are closely linked to success in cross-border supply, such as 
financial services and education.  
                                                      
 29 See, e.g., material presented the WTO Symposium on Cross-Border Supply of Services, 28-
29 April 2005   and OECD/ICPEN Meeting Joint Meeting on  Electronic Commer ce, 1 April 2009 .  
 30 King, R., "Outsourcing Gets Crimped by Recession," Business Week , Special Report, 2 Feb. 2009. 
31 Willcocks, Griffiths, and Kotlarsky, Beyond BRIC: Offshoring in non- BRIC countries: Egypt – a new 
growth market ,  LSE Outsourcing Unit, Jan. 2009. 
 32 Mann, C., "Offshore outsourcing and the globalization of US Services," in The United States and the 
World Economy:  Foreign Econom ic Policy for the Next Decade , ed. C. Fred Bergsten, IIE, 2005. 
33 NASSCOM, Perspective 2020,  NASSCOM-McKinsey, April 2009.  S/C/W/304 
Page 16  
 
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Page 18  
 
   
APPENDIX
 
 
 
Figure A1. Selected  business services: Market access levels of commitment on Mode 1 (CB) and mode 2 
(CA)  (percentages) 
 
69% 71%
55%67%59%78%
74% 75%
0%20%40%60%80%100%Computer & Related - CB
CAResearch & Development - CB
CAReal Estate - CB
CARental/Leassing w/o Op
CA
  No limitations   Partial commitment   Unbound
 
 
Note: The  proportions of levels of commitments are determined by averaging the percentages across thesub-
sectors or sub-activities concerned, where they exist.   
Source:  WTO Secretariat 
 
 
NB: Total Number of Schedules with Commitments  
Computer & Related Research & Development Real Estate Services Rental/Leasing  
83 54 29 58 
 
 
  
   S/C/W/304
 Page 19Figure A2. Professional services: Market access levels  of commitment on Mode 1 (CB) and mode 2 (CA)  (percentages) 
 
23%53%62% 62% 62%69%
60%86%
38%54%78%
32%42%68%
67%67% 74%70%
44%79%
0%20%40%60%80%100%
Legal - CBCA
Accounting - CBCA
Taxation . CBCA
Architectural - CBCA
Engineering - CBCA
Integrated Engineering - CBCA
Urb Plan. & Ldscape - CBCA
Medical & Dental - CBCA
Veterinary - CBCA
Midwives, Nurses .. - CB CA
  No limitations   Partial commitment   Unbound
 
Note: The  proportions of levels of commitments are determined by averaging the percentages across the sub-sectors or sub-activities concerned, where they exist.  
Source:  WTO Secretariat 
 
NB: Total Number of Schedules with Commitments       
 Legal Accounting Taxation Architectural Engineering Integrated 
Eng  Urban Plng/ 
Landscape Medical/  
Dental Veterinary Midwives/ 
Nurses, etc  
66 77 53 70 78 50 53 55 43 24  
  S/C/W/304 
Page 20 
Figure A3-a. Other Business Services: Market access leve ls of commitment on Mode 1 (CB) and mode 2 (CA)  (percentages) 
 
59%79%
71%
59%
42%
36%41%38%44%44%37%62%76%76%
73%69%
38%36%
29%73%
0%20%40%60%80%100%
Advertising - CBCA
Market Res./ Polling - CBCA
Mgm
t Consulting . CBCA
Serv. Rel. M
gmt Consult - CBCA
Tech. Testing/ Analysis - CBCA
Inc. to Agriculture - CBCA
Inc. to Fishing - CBCA
Inc. to Mining - CBCA
Inc. to Manufacture - CBCA
Inc. to Energy - CB CA
  No limitations   Partial commitment   Unbound
 
Source:  WTO Secretariat Note: The  levels of commitments are determined by averaging  acros s the various sub-sectors or sub-activities concerned, where they exist. 
NB: Total Number of Schedules with Commitments      
Advertising Market Res./ 
Polling Mgmt 
Consulting  Serv. Rel. Mgmt. 
Consult Tech.Testing/ 
Analysis nc. Ag, Hunting, 
Forestry Inc. 
Fishing Inc. 
Mining Inc. 
Manufacture Inc. 
Energy 
61 58 72 48 54 52 36 45 34 18  
   S/C/W/304
 Page 21 
Figure A3-b. Other Business Services- cont inued: Market access levels of commitmen t on Mode 1 (CB) and mode 2 (CA)  (percentages) 
52%65%
49%
32%47%79%
69%74%
18%21%65%
68%
59%55%
46%71%
54%84%
76% 60%
0%20%40%60%80%100%
Plmnt/ Supply Personnel - CBCA
Invest./Security - CBCA
Sci./ Tech Consulting - CBCA
Maintenance/ Repair - CBCA
Bldg Cleaning - CBCA
Photographic - CBCA
Packaging - CBCA
Printing/ publishing - CBCA
Conventions Serv. - CBCA
Other - CB CA
  No limitations   Partial commitment   Unbound
 
Note: The  proportions of levels of commitments are determined by averaging the percentages across the sub-sectors or sub-activities concerned, where they exist.   
Source:  WTO Secretariat 
NB: Total Number of Schedules with Commitments  
 Plmt/ Supply 
Personnel  Investigation/ 
Security Rel. Scientific/ 
Tech. Consult Main/ Repair 
Equipment Building 
cleaning Photographic  Packaging  Printing, 
Publishing Convention 
Serv Other 
25 17 47 50 38 37 32 33 39 34  
  S/C/W/304 
Page 22 
Figure A4. Services supplementary/a uxiliary to transport, insuranc e & banking: Market access levels  of commitment on Mode 1 (CB ) and mode 2 (CA) 
(percentages) 
31%59%
41%
33%53%42%
45%48%
30%44%
20%53%0% 20% 40% 60% 80% 100%
Cargo-handling - CBCA 
Storage/ W
arehouse - CBCA
Freight Agency - CBCA
Ser. Aux. Insurance - CBCA
Adv/oth. Aux. Financial - CBCA
Prov/Trans Fin. Info - CBCA
  No limitations   Partial commitment   Unbound
 
Note: The  proportions of levels of commitments are determined by averaging the percentages across the sub-sectors or sub-activities concerned, where they exist.   
Source:  WTO Secretariat 
NB: Total Number of Schedules with Commitments  
Cargo-handling Storage/ Warehouse Freight Agency Serv. Aux. Insurance Advis/ oth Aux. 
Financial Prov/ Trans Financial Info 
32 46 41 777 83 79  S/C/W/304 
 Page 23 
 
 
  Table A1. Business Services:34 Types of Market Access and Nation al Treatment Limitations listed in 
Schedules, Modes 1 and 2 
Sub-sector Market Access  National Treatment 
 
Horizontal Limitations 
 -Foreign exchange/currency 
regulations  
-Subsidies and other public 
assistance excluded (unbound) 
-Subsidies restricted to nationals  -Exchange regulations 
- Central bank approval  
required for payments to non-
resident service suppliers 
-Subsidies only to legal persons established in the Member 
-Discriminatory taxes, tax 
incentives, and credits 
 A.Professional Services
 
 -Citizenship requirements -Commercial presence 
requirements 
-Residency requirements -Legal domicile requirement 
-Local office required 
-Supply must take place in the territory of the Member 
-Contract with a domestic 
company required -Cooperation with local 
professional organization 
required -Only by ceding of name to 
local professionals 
-Only supplied by a natural 
person 
-No public insurance coverage for citizens abroad 
-Economic needs test
 -Restrictions on use of title 
-Residency requirements 
-Cooperation with domestic 
company required -No representation before 
competent authorities 
-No supply of audits mandated by national laws 
-Cooperation required with 
established supplier -Language competency 
requirements 
- Restricted to nationally licensed and registered firms 
-Application of national rules on 
fees and emoluments 
-Authentication by a nationally 
licensed/registered supplier required 
-Restrictions on use of title 
 
B. Computer and Related Services  
 -Commercial presence requirements -Government funded projects 
excluded 
-Legal representation required
 -Residency requirements 
-Concession required to process personal data outside 
national jurisdiction 
-Legal representation required
 
C.Research and Development Services  
 -Government funded projects excluded
 -License required to import 
research equipment  
 
D.Real Estate Services  
 -Commercial presence requirements 
-Citizenship requirements -Residency requirements 
-Locally registered agent 
required 
 E.Rental/Leasing Services without Operators
 
 -Prior notification requirements -Registration of aircraft with a 
nationally licensed carrier 
required
  
 
F.Other Business Services  
 -Commercial presence requirements 
-Residency requirements 
-Establishment requirements 
-Legal representation required  
-Local language requirements -Only through locally 
registered agents 
-Government funded projects excluded
 -Residency requirements -Citizenship requirements 
-Legal representation required  
-Application of national rules on 
fees and emoluments 
-Concession required to process personal data outside national 
jurisdiction 
-Discriminatory tax treatment -Tax deductions excluded
 
                                                      
34 "Business Services" as laid out in W/120, Section 1, A-F.  
  S/C/W/304 
Page 24 Table A2. Trade  in other business services , by category, for se lected economies, 2007 (BOP basis) 
 (million dollars and percentage)  
 
    Value  Share  
    Miscellaneous business, professional and technical services 
    Total 
other 
business 
services Merchanting 
and other 
trade-related 
services Operational 
leasing 
services Total Legal, 
accounting, 
management 
and public 
relations Advertising, 
market 
research and 
public opinion 
polling Research and 
development Architectural, 
engineering and 
other technical 
services Agricultural, 
mining and 
other on-site 
processing 
services Other  
a 
            
Exporters                       
European Community (27)   424857 24.2 4.3 71.5 14.2 5.9 9.4 10.9 2.3 28.9 
       Extra-EC (27) exports   196753 23.6 4.4 72.0 13.8 5.2 10.9 13.3 3.3 25.6 
United States  b   86953 6.1 13.4 80.5 36.8 4.6 16.9 6.1 2.8 13.4 
China   40408 66.6 ... 33.4 28.7 4.7 ... ... ... ... 
Japan   32918 60.0 7.0 33.0 ... ... ... ... ... ... 
India  c   30783 9.5 1.7 88.8 19.3 2.6 4.8 11.3 0.8 49.9 
Singapore   30652 61.8 ... 38 .2 26.4 1.5 0.6 5.3 ... 4.4 
Hong Kong, China   30293 84.2 0.1 15.7 9.7 2.0 ... 0.8 ... 3.2 
Canada     17164 5.5 2.8 91.7  28.1 3.8 18.1 24.9 ... 16.8 
Korea, Republic of   14421 17.5 6.5 76.1 6.2 2.5 3.5 2.2 0.1 61.5 
Norway   12517 13.6 7.6 78.8 2.9 1.7 3.2 17.9 26.1 27.0 
Brazil   11064 8.6 0.3 91.1 17.1 1.8 1.6 38.1 0.0 32.5 
Russian Federation   9624 ... 6.1 93 .9 19.3 24.3 5.1 21.6 2.5 21.2 
Australia   5463 12.9 1.2 85.9 16.5 4.2 8.6 22.5 5.8 28.3 
Malaysia   4180 15.8 11.3 72.9 ... ... ... ... ... ... 
Argentina   2953 7.7 5.0 87.3 25.7 11.6 6.4 3.3 ... 40.4 
Philippines   2439 0.7 0.4 98.9 98.4 ... 0.5 ... ... ... 
Ukraine   1672 7.2 3.9 88.9 13.6 17.3 18.1 12.9 23.0 3.9 
Chile   1518 41.8 12.5 45.8 ... ... ... ... ... ... 
Serbia   975 7.5 0.3 92.2 10.9 18.1 3.5 11.1 0.3 48.3 
Croatia   960 15.0 3.7 81.3 21.4 23.5 2.8 28.8 4.0 0.8  
   S/C/W/304
 Page 25    Value  Share  
    Miscellaneous business, professional and technical services 
    Total 
other 
business 
services Merchanting 
and other 
trade-related 
services Operational 
leasing 
services Total Legal, 
accounting, 
management 
and public 
relations Advertising, 
market 
research and 
public opinion 
polling Research and 
development Architectural, 
engineering and 
other technical 
services Agricultural, 
mining and 
other on-site 
processing 
services Other  
a 
            
Importers                       
European Community (27)   380739 15.5 6.5 78.0 14.2 9.4 11.2 7.8 1.2 34.1 
       Extra-EC (27) exports   146718 16.2 6.0 77.8 14.3 10.3 13.6 7.7 1.1 30.8 
United States  b   52606 2.2 2.0 95.8 45.3 3.8 21.7 2.4 2.6 20.1 
Japan   34838 25.2 0.8 73.9 ... ... ... ... ... ... 
China   30431 59.9 ... 40.1 35.7 4.4 ... ... ... ... 
Korea, Republic of   21829 30.1 7.3 62.6 6.6 12.2 4.8 2.7 0.2 36.2 
India  c   19062 14.4 5.5 80.1 19.7 6.2 1.9 15.2 0.3 36.7 
Singapore   17473 33.4 ... 66.6  34.6 2.6 11.5 5.1 ... 12.7 
Canada     13238 4.6 9.2 86 .2 33.8 2.5 8.7 20.0 ... 21.2 
Russian Federation   11618 0.9 10.5 88.5 22.9 10.8 0.9 24.1 16.6 13.3 
Brazil   10586 8.9 54.8 36.3 4.4 1.6 0.2 22.8 0.0 7.4 
Norway   7063 6.5 1.1 92.4 5.1 3.2 5.6 7.9 38.6 32.1 
Hong Kong, China   6596 47.2 11.6 41.1 26.9 6.1 ... 0.9 ... 7.3 
Malaysia   4735 ... 16.8 83.2 ... ... ... ... ... ... 
Australia   4195 4.6 16.9 78.6 9.7 3.6 2.5 21.3 8.7 32.9 
Kazakhstan   3149 0.1 14.5 85.4  16.2 0.6 0.3 54.8 11.3 2.2 
Ukraine   1384 12.0 7.8 80.2 24.6 8.5 10.8 14.2 6.5 15.6 
New Zealand   1332 8.6 23.1 68.3 18.7 8.4 2.9 ... ... 38.3 
Argentina   1213 14.5 17.5 68.0 17.8 2.9 3.7 10.4 0.1 33.1 
Chile   1199 40.0 13.9 46.1 ... ... ... ... ... ... 
Croatia   1154 12.2 8.3 79.5 27.9 17.9 6.4 23.5 1.6 2.1 
a  Covers other services not included elsewhere (services that economies cannot allocate to speci fic services sectors) as well as services between related enterprises n.i.e. 
b  Market research and public opinion polling are included  in "legal, accounting, management and public relations". 
c  Secretariat estimates.  Exports of "m iscellaneous business, professional and techni cal services, other" includes information  technology enabled services. 
Note :  Back-office services are according to in ternational statistical guidelines classified  according to the type of service provi ded, not the way it is provided, e.g. accounting 
back-office services would be classified under the balance of payments item Legal, accounting, management and public relations services.  Based on information available to the 
Secretariat.  For more information see the Metada ta of the WTO International Trade Statistics report.  
Source   WTO Secretariat Estimates, 2009. 
 S/C/W/304 
Page 26  
 
  Table A3. Examples of GATS sector s/sub-sectors commercially relevant to cross-border supply (Modes 1 
and 2) as proposed by a group of Members  
 
W/120 Sector/sub-sector CPC Code 
 COMMITMENTS  
IA PROFESSIONAL SERVICES   
b.  Accounting, auditing and bookkeeping services (excluding statutory auditing) 862 
c. Taxation services  863 
d. Architectural Services  8671 
e. Engineering Services  8672 
f.   Integrated Engineering Services  8673 
g. Urban Planning and Landscape Architectural Services  8674 
h. Medical and Dental Services  9312 
i. Veterinary Services 932 
B. COMPUTER AND RELATED  SERVICES (at two digit level)  84 
C. RESEARCH AND DEVELOPMENT SERVICES   
a. R and D Services on Natural Sciences  851 
b. R&D services on social sciences and humanities 852 
c. Interdisciplinary R&D services 853 
D.   REAL ESTATE SERVICES  
b. On a fee or contract basis 822 
E.   RENTAL/LEASING SE RVICES WITHOUT OPERATORS  
a.   Relating to Ships  83103 
b.   Relating to Air Craft   83104 
c Relating to other Transport equipment  83101 + 83102 + 
83105 
d.   Relating to other Machinery and equipment  83106 - 83109 
F. “OTHER BUSINESS SERVICES” AS DEFINED AS   
b. Market research / public opinion polling services  864 
c. Management consulting service  865 
d. Services related to management consulting  866 
e. Technical testing and analysis services  8676 
h. Services incidental to mining  883+5115 
i.   Services incidental to manufacturing  884+885 (except 
for 88442) 
j.   Service incidental to energy distribution  887 
m. Related scientific / techni cal consulting services  8675 
n. Maintenance and repair of equipment (not including maritime vessels, aircraft 
or other transport equipment)  633+8861-8866 
k. Placement and supply services of personnel  872 
p. Photographic services  875 
 Plus “OTHER SUPPORT SERVICES” 
Credit reporting services  
Collection agency services 
Telephone based support services 
¾ Telephone call centre services 
¾ Other telephone based support services 
Duplicating services Mailing list compilation and mailing services 
Trade fair and exhibition organization services 
Other support services n.e.c.   
CPC 1.1-8591 
CPC 1.1-8592 
 CPC 1.1-85931 
CPC 1.1-85939 
CPC 1.1-8594 CPC 1.1-8595 
CPC 1.1-8597 
CPC 1.1-8599 (some exclusions 
possible)  S/C/W/304 
 Page 27 
 
 
  W/120 Sector/sub-sector CPC Code 
2C. TELECOMMUNICATION SERVICES   
f.   Facsimile services  7521**+7523** 
h. Electronic Mail  7522**+7523** 
i. Voice Mail  7523** 
k. Electronic data interchange (EDI) 7523** 
j. On-line information and data base retrieval  7523** 
l. Enhanced/value added facsimile services  7523** 
n. On-line information and/or data processing (including transaction processing) 843** 
4. DISTRIBUTION SERVICES   
A. Commission agents’ services 621 
B. Wholesale trade services 622 
D. Franchising 8929 
6. ENVIRONMENTAL SERVICES   
A-C (Only Consultancy ) 9401+9402+9403 
7. FINANCIAL SERVICES (As per Annex on FS)   
A. ALL INSURANCE AND INSURANCE-RELATED SERVICES  
5(a)(ii) Reinsurance and retrocession   
5(a)(iv) Services auxiliary to insurance   
 
B.  BANKING AND OTHER FINANCIAL SERVICES
  
5(a)(xvi) Advisory and other auxi liary financial services    
5(a)(xv) Provision and transfer of financial information and financial data processing 
and related software by providers of other financial  
 and "Other services auxiliary to financial intermediation"  8133 
9. TOURISM AND TRAVEL RELATED SERVICES    
A. Hotels and Restaurants (including catering)  641-643 
B. Travel Agencies and Tour operators   7471 
10. RECREATIONAL, CULTURAL  AND SPORTING SERVICES  
C. Libraries, archives, museums and other cultural services   Library and archive 
services   
9631 
11 H. SERVICES AUXILIARY TO ALL MODES OF TRANSPORT   
c. Freight transport agency services 748 
d. Others 749 
Source : See "Plurilateral Request in Cross Border Supply", at Department of Commerce, Government 
of India, http://www.commerce.nic.in/trade/intern ational_trade_tis_gaitis_requests_pr.asp . 
 
  
  S/C/W/304 
Page 28 Table A4.  Items included in "Other" catego ry of EBOPS  "Miscellaneous business, prof essional and technica l services" and corre spondence between EBOPS, 
CPCV1.0, and GNS/W/120  
EBOPS 
________ CPC v1.0_______________________  GNS/W/120_____________________________________________________________________________   
268 OTHER BUSINESS SERVICES   
284        Other  
 67811 Travel agency services1 9. Tourism and  B. Travel agencies and tour operators services 
   travel related   
 67812 Tour operator services1 9. Tourism and  B. Travel agencies and tour operators services 
   travel related   
 67813 Tourist information services1 9. Tourism and  B. Travel agencies and tour operators services 
   travel related   
 67820 Tourist guide services1 9. Tourism and  C. Tourist guides services 
   travel related   
 69110 *Electricity transmission and   N/A 
  distribution services 
 69120 Gas distribution services through   N/A 
  mains  69210 Water, except steam and hot   
N/A 
  water, distribution services  
  through mains 
 69220 Steam and hot water distribution   N/A 
  services through mains 
 72111 Renting or leasing services  1. Business  D. Real Estate Services  a. Involving own or leased property 
  involving own or leased Services 
  residential property 
 72112 Renting or leasing services  1. Business  D. Real Estate Services  a. Involving own or leased property 
  involving own or leased non- Services 
  residential property 
 72211 Residential property 1. Business  D. Real Estate Services b. On a fee or contract basis 
  management services on a Services 
  fee or contract basis  
 72212 Non-residential property  1. Business  D. Real Estate Services b. On a fee or contract basis 
  management services on Services 
  a fee or contract basis     
   S/C/W/304
 Page 29EBOPS 
________ CPC v1.0_______________________  GNS/W/120_____________________________________________________________________________  
 83139 Other scientific and technical  1. Business  A. Professional Services  e. Engineering services 
  consulting services n.e.c. Services   
 83410 Interior design services 1. Business  F. Other Business Services  t. Other 
   Services   
 83490 Other specialty design 1. Business  F. Other Business Services  a. Advertising services 
  services Services   
   1. Business  F. Other Business Services  t. Other 
   Services   
 83811 Portrait photography services 1. Business  F. Other Business Services  p. Photographic services 
   Services   
 83812 Advertising and related  1. Business  F. Other Business Services  p. Photographic services 
  photography services Services   
 83813 Action photography services 1. Business  F. Other Business Services  p. Photographic services 
   Services   
 83814 Specialty photography 1. Business  F. Other Business Services  p. Photographic services 
  services Services   
 83815 Restoration, copying and  1. Business  F. Other Business Services  p. Photographic services 
  retouching services of Services   
  photograpy 
 83819 Other photographic services 1. Business  F. Other Business Services  p. Photographic services 
   Services   
 83820 Photography processing 1. Business  F. Other Business Services  p. Photographic services 
  services Services   
 83910 Translation and interpretation  1. Business  F. Other Business Services  t. Other 
  services Services   
 85111 Executive search services 1. Business  F. Other Business Services  k. Placement and supply services of personnel 
   Services    
 85112 Employment agency services 1. Business  F. Other Business Services  k. Placement and supply services of personnel 
   Services    
 85121 Supply of office support  1. Business  F. Other Business Services  k. Placement and supply services of personnel 
  personnel services Services    
 85122 Supply of domestic help 1. Business  F. Other Business Services  k. Placement and supply services of personnel 
  personnel services Services    
  
  S/C/W/304 
Page 30 EBOPS 
________ CPC v1.0_______________________  GNS/W/120_____________________________________________________________________________  
 85123 Supply of other commercial or  1. Business  F. Other Business Services  k. Placement and supply services of personnel 
  industrial workers services  Services    
 85124 Supply of medical personnel  1. Business  F. Other Business Services  k. Placement and supply services of personnel 
  services Services    
 85129 Supply of other personnel  1. Business  F. Other Business Services  k. Placement and supply services of personnel 
  services Services    
 85210 Investigation services 1. Business  F. Other Business Services  l. Investigation and security 
   Services   
 85220 Security consultation services 1. Business  F. Other Business Services  l. Investigation and security 
   Services   
 85230 Alarm monitoring services 1. Business  F. Other Business Services  l. Investigation and security 
   Services   
 85240 Armoured car services 1. Business  F. Other Business Services  l. Investigation and security 
   Services   
 85250 Guard services 1. Business  F. Other Business Services  l. Investigation and security 
   Services   
 85290 Other security services 1. Business  F. Other Busines Services s  l. Investigation and security 
   Services   
 85310 Disinfecting and 1. Business  F. Other Business Services  o. Building-cleaning services 
  exterminating services Services   
   11. Transport  A. Maritime Transport  f. Supporting services for maritime transport 
   Services  Services 
   11. Transport  C. Air Transport Services  e. Supporting services for air transport 
   Services 
 85320 Window cleaning services 1. Business  F. Other Business Services  o. Building-cleaning services 
   Services   
 85330 General cleaning services 1. Business  F. Other Business Services  o. Building-cleaning services 
   Services   
 85340 Specialized cleaning services 1. Business  F. Other Business Services  o. Building-cleaning services 
   Services   
 85400 * Packaging services 1. Business  F. Other Business Services  q. Packaging services 
   Services   
 85910 Credit reporting services 1. Business  F. Other Business Services  t. Other 
   Services    
   S/C/W/304
 Page 31EBOPS 
________ CPC v1.0_______________________  GNS/W/120_____________________________________________________________________________  
 85920 Collection agency services 1. Business  F. Other Business Services  t. Other 
   Services   
 85930 Telephone answering services 1. Business  F. Other Business Services  t. Other 
   Services   
 85940 Duplicating services 1. Business  F. Other Business Services  t. Other 
   Services   
 85950 Mailing list compilation and 1. Business  F. Other Business Services  t. Other 
  mailing services Services   
 85990 Other support services n.e.c. 1. Business  B. Computer and  e. Other 
   Services  Related Services 
   1. Business  F. Other Business Services  t. Other 
   Services   
   10. Recreational,  D. Sporting and other  
   Cultural and  recreational services 
   Sporting Services 
 86221 Electricity transmission and  1. Business  F. Other Business Services  j. Services incidental to energy distribution 
  distribution services (on a fee or  Services    
  contract basis) 
 86222 Gas distribution services through  1. Business  F. Other Business Services  j. Services incidental to energy distribution  
  mains (on a fee or contract basis) Services    
 86223 Water distribution services  1. Business  F. Other Business Services  j. Services incidental to energy distribution 
  through mains (on a fee or  Services    
  contract basis)  86224 Steam and hot water distribution  
1. Business  F. Other Business Services  j. Services incidental to energy distribution 
  services through mains (on a fee  Services    
  or contract basis) 
 86510 Installation services of turnkey  1. Business  F. Other Business Services  i. Services incidental to manufacturing 
  projects Services    
 86520 Installation services of fabricated  1. Business  F. Other Business Services  i. Services incidental to manufacturing 
  metal products, except machinery  Services    
  and equipment 
 86530 Installation services of machinery 1. Business  F. Other Business Services  i. Services incidental to manufacturing 
  and equipment n.e.c. Services    
  
  S/C/W/304 
Page 32 EBOPS 
________ CPC v1.0_______________________  GNS/W/120_____________________________________________________________________________  
 86540 Installation services of office   1. Business  F. Other Business Services  i. Services incidental to manufacturing 
  and computing machinery Services    
 86550 Installation serv ices of electrical  1. Business  F. Other Business Services  i. Services incidental to manufacturing 
  machinery and apparatus n.e.c. Services    
 86560 Installation services of radio,  1. Business  F. Other Business Services  i. Services incidental to manufacturing 
  television and communications  Services    
  equipment and apparatus 
 86570 Installation services of  1. Business  F. Other Business Services  i. Services incidental to manufacturing 
  professional medical, precision  Services    
  and optical instruments 
 86590 Installation services of other  1. Business  F. Other Business Services  i. Services incidental to manufacturing 
  goods n.e.c. Services    
 86910 Publishing, on a fee or contract  1. Business  F. Other Business Services  r. Printing, publishing 
  basis Services   
 86921 Printing services and services  1. Business  F. Other Business Services  r. Printing, publishing 
  related to printing, on a fee or  Services   
  contract basis 
 86922 Reproduction services of  1. Business  F. Other Business Services  r. Printing, publishing 
  recorded media, on a fee or  Services   
  contract basis 
 87110 * Maintenance and repair services  1. Business  F. Other Business Services  n. Maintenance and repair of equipment  
  of fabricated metal products,  Services   (not including maritime vessels, aircraft or  
  except machinery and equipment    other transport equipment) 
 87120 * Maintenance and repair services  1. Business  B. Computer and  e. Other 
 o f office and accounting machinery Services  Related Services 
            *  1. Business  F. Other Business Services  n. Maintenance and repair of equipment 
   Services   (not including maritime vessels, aircraft or  
     other transport equipment) 
 87152  * Repair services of electrical  1. Business  F. Other Business Services  n. Maintenance and repair of equipment 
  machinery and apparatus n.e.c. Services   (not including maritime vessels, aircraft or 
     other transport equipment) 
 87153  * Repair services of  1. Business  F. Other Business Services  n. Maintenance and repair of equipment 
  telecommunication equipment   Services   (not including maritime vessels, aircraft or 
  andapparatus   other transport equipment)  
   S/C/W/304
 Page 33EBOPS 
________ CPC v1.0_______________________  GNS/W/120_____________________________________________________________________________  
 87154  * Repair services of medical,  1. Business  F. Other Business Services  n. Maintenance and repair of equipment 
 precision and optical instruments Services   (not including maritime vessels, aircraft or  
     other transport equipment) 
 87159  * Maintenance and repair services 1. Business  F. Other Business Services  n. Maintenance and repair of equipment 
  of machinery and equipment n.e.c.  Services   (not including maritime vessels, aircraft or  
     other transport equipment) 
             *  3. Construction  E. Other 
   and related engineering 
   services 
 87290 * Maintenance and repair services  1. Business  F. Other Business Services  n. Maintenance and repair of equipment 
  of other goods n.e.c. Services   (not including maritime vessels, aircraft or  
     other transport equipment) 
285 Services between affiliated enterprises n.i.e. 
 83190 * Other management services,  1. Business  F. Other Business Services  d. Services related to management consulting 
  except construction project  Services    
  management services 
_______________________________________________________________________________________________________________________________ _______ 
1 Services related to travel and tourism may also be used by trav ellers and thus also included as  part of EBOPS component 236, travel , which is not described in terms of CPC, 
Version 1.0. For these particular services, it is possible but un likely to be common that such services might be provided by re sidents of one economy to residents of another 
economy who are not travellers. *indicates either that the code is allocated  to more than one EBOPS component or that part of the CPC code is not covered by th e EBOPS component. 
Source : Manual on Statistics of International Trade in Services, 2 002, Statistical Papers, Series M No. 86, ST/ESA/STAT/SER.M/86 
  
 
__________