WORLD TRADE  
ORGANIZATION  TN/S/O/TUR/Rev.1 
29 September 2005 
 
 (05-4314) 
Council for Trade in Services 
Special Session Original:   English 
 
 
  
TURKEY 
 
Revised Conditional Offer on Services
 
 
The following revised offer has been rece ived from the delegation of Turkey on 
21 September 2005, with the request that it be circ ulated to the Members of the Council for Trade in 
Services.  
_______________ 
 
 
1. Turkey's revised conditional offer to the Servic es Negotiations is enclosed herewith.  This 
offer includes the Schedule of Specific Commitments and the Article II (MFN) Exemption List. Modifications are indicated in this document by st rikethrough for deletions, bold for new text,  italics 
for technical refinements and all are shadowed in grey. 
2. This offer is conditional and does not prejudge Turkey's final position related to the final 
commitments as an outcome of the ongoing services negotiations and the ove rall negotiations under 
the Doha Development Agenda.  
3. Turkey reserves the right to withdraw, modify  or reduce its revised conditional offer on 
services and any subsequent conditional offer that might  follow, in whole or in part, at any time prior 
to the conclusion of the negotiations. 
4. Turkey further reserves the right to make any t echnical change or correction to this revised 
conditional offer and any s ubsequent conditional offer that could follow.  
_______________ 
  
    
 
 
  TN/S/O/TUR/Rev.1 
Page 2 TURKEY – SCHEDULE OF SPECIFIC COMMITMENTS∗ 
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 Limi tations on National Treatment Additional Commitments 
I HORIZONTAL COMMITMENTS 
ALL SECTORS INCLUDED 
IN THIS SCHEDULE∗∗ 1) None 
2) None   
 3) All investment to be made  withi n the range of  at 
least  $50,000  and $150,000,000  by  non -
residents (natural or juridical  persons)   through: 
the establishment of  incorporated or limited 
liability companies;    
  the purchase of sh ares including the  portfolio 
investment registered under t he Foreign 
Investment Encouragement Law  No. 6224  
(portfolio investment, according to the Article 
No. 15 -F of the Decree No. 32 is subject to the 
registration within the framework of the Law 
No. 6224, if the investor desires to participate in 
the board of d irectors or general assembly of the 
company, as well as to interfere in the 
management of it in any other way);    
  the opening of branches; and  the creation of 
liaison offices, will be authorized by the General 
Directorate of Foreign Capital provided tha t 
such activities are beneficial to the economic 
development of Turkey, are in the areas open to 
the Turkish private sector and do not entail a 
monopoly or special privilege. Foreign 
investment above $150 million requires the 
approval of the  Council of Mi nisters. A new 
Decree removing  this limitation is under 
preparation.  The capital must be brought in 
cash  as foreign exchange or in kind . 
   
                                                      
∗ Note: Turkish legislation related to taxation, prudential and professional competency requirements, immigration policies has not been listed separately in this 
schedule . 
∗∗ The conditions and criteria, required for obt aining all the permissions and authorizati ons which are indicated in the schedule and those which are applied for becoming a member of all 
the related chambers, do not limit market access or qualify national treatment within the scope of Articles XVI and XVII.    TN/S/O/TUR/Rev.1
 Page 3Modes 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 Limi tations on National Treatment Additional Commitments 
  Authorization is required for the investments by 
established foreign -owned enterprises or joint 
ventures in a n ew line of business and for 
participation or takeover of existing enterprises.  
For the investments in the same line of 
business, proposals are generally approved as a 
matter of course . None except liaison offices. 
The Undersecretariat of Treasury is 
authorised to permit foreign companies 
established under the laws of  foreign 
countries to open liaison offices, provided 
that they do not  engage in commercial 
activities in Turkey. 
   
  Real Estate  
 Foreign controlled  firms  Companies with 
foreign capital  are permitted to acquire real 
estate in Turkey pursuant to Foreign Direct  
Investment legislation pr ovided that the real 
estate to be acquired is related to the investor's 
permitted  activities.  However, foreign 
controlled enterprises are prohibited from 
engaging in real estate trading. 
   
 
  Monopolies  
 The following sectors are closed to private 
investments because of the public monopolies:  
postal services and telecommunications ;  voice 
telephony services along with the 
establishment and operation of all 
telecommunications infrastructure except 
private telecommunications networks and 
telecommunications infrastructure which is 
contemplated to be established by new 
operators pursuant to their authorizations;  
railways; administration of harbour  and quay; 
lotteries in cash, football pools and ; public 
utilities. 
  
   TN/S/O/TUR/Rev.1 
Page 4 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 Limi tations on National Treatment Additional Commitments 
 
 4) Unbound except for the entry and temporary 
stay of natural persons in the following categories: 
 4) The professional services which are 
assigned only to Turkish citizens by the specific laws cannot be rendered by 
foreigners either as service providers or as 
the personnel of service providers.  On the other hand foreign citizens with Turkish 
origin may work in professions which are 
assigned only to Turkish citizens with the permission obtained from the Ministry of 
Interior  Labour and Social Security .  
Those professions which are assigned only to Turkish citizens are given below: 
  
 A. Administrative and technical Personnel   
 Work permits for the employment of the below 
defined administrative and technical personnel 
of a foreign service provider in the branch, 
subsidiary, affiliate or representative office are 
given by the relevant authorities  Ministry of 
Labor and Social Security  in accordance with 
the Foreign Capital  legislation and the other 
Laws  concerning the employment of foreigners.  
 The work permits are valid up to 2 years  issued 
for a period of maximum 1 year  and subject to 
renewal after that  may be extended additional 
2 years.  In addition to the work permits, the 
Ministry of Interior gives residence permits for 
the same personnel for the periods of up to 2 
years, which can be extended parallel to the 
work permit -renewals  parallel to work 
permits.  
  1) Doctors, 2) Pharmacists, 3) Nurses,  
 4) Veterinarians, 5) Responsible directors 
of the factories producing medicine,  
 6) Guides, 7) Responsible directors of 
private hospitals, 8) Responsible directors 
of travel  agencies, 9) Directors of 
newspaper, 10) Dentists, 11) Notaries, 12)Those personnel working in Free Trade 
Zones other than managers and qualified 
personnel, 13) Those personnel undertaking coastal commerce and related 
activities, 14) Opticians, 15) Doctors, 
pharmacists and veterinarians dealing with laboratory services, 16) Lawyers who 
practice in Turkish Courts,  
 17) Accountants and Certified Public 
Accountants.  
   TN/S/O/TUR/Rev.1
 Page 5Modes 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 Limi tations on National Treatment Additional Commitments 
  Managers-executives 
 Persons who primarily direct the organization or 
one of its departments and who receive only 
general supervision or direction from higher -
level executives, the board of directors or the 
stockholders of the organization.  
 
 Persons working in a senior position within 
an organization who primarily direct the 
management of the organization; direct the 
organization or a department or sub-division 
of the organization; supervise and control the 
work of other supervisory, professional or 
managerial employees; have the authority 
personally to hire and fire personnel or to 
make such recommendation.   
  Specialists 
 Highly qualified persons who, within an 
Organization, are indispensable for the provision of a specific service by reason of their 
knowledge at an advanced level of expertise in 
the field of services, research equipment, techniques or management of the organization.  
 
 B. Service sellers  
 It is not necessary to obtain work permits and 
residence permits for natural persons (service 
sellers as defined below) who stay in Turkey for not more than 30 days, for the purpose of 
participating in business meetings, business 
contracts including negotiations for the sale of services, entry into contract to sell services and 
visit of business establishments, or other similar 
activities.
  
   
                                                      
 Note: Turkish legislatio n related to taxation, prudential and professional competency re quirements, immigration policies has not been listed separately  in this schedule .  TN/S/O/TUR/Rev.1 
Page 6 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 Limi tations on National Treatment Additional Commitments 
  Service sellers  
 Defined as persons employed or mandated by an 
organization and who stay temporarily in 
another signatory country in order to conclude 
the sale of service on behalf of the organization which employs them or has mandated them.  
Service sellers may not sell services directly to 
the general public. 
  
 
II SECTOR SPECIFIC COMMITMENTS 
1. BUSINESS SERVICES 
    
A. Professional Services  
    
(a) Legal services (advisory 
services on foreign and 
International Law 
only)( Part of  CPC 861* ) 1) None 
2) None 
3) None 
 4) None 
 1) None 
2) None 
3) Representation in the Turkish Courts is 
assigned only to Turkish nationals. 
4) None 
  
(b) Accounting, auditing and 
bookkeeping services 
(CPC 862) 1) Unbound 
2) None 
3) Authorized financial advisers1 establish their 
company among themselves after being a 
member of the related Chamber. 1) Unbound 
2) None 
3) Foreign titles and names cannot be used in 
the titles of partnerships or corporations 
among Turkish and Foreign Financial 
Advisers (this restriction will be eliminated by an amendment to the related regulation).  
 4) Unbound 
 4) Turkish citizenship is required for 
Accountants and Certified Public Accountants. 
  
(d),(e)Engineering and 
Architectural services 
(CPC 8671, 8672) 1)2 None 
2)2 None 
3)2 None 
4)2 None 1) None 
2) None 
3) None 
4) None 
  
                                                      
1 Foreign financial advisers can be authorized, under reciprocal  condition, by the approval of the Prime Minister upon the propo sal of the Ministry of Finance.  Foreign 
financial advisers can perform all the a ccountancy, tax advisory, fina ncial advisory and auditing services without making certi fication.  
2 Foreign ers engineers and architects  may engage in these services after becoming a temporary member of related professional chamber under  the Union of Chambers of Turkish 
Engineers and Architects .   TN/S/O/TUR/Rev.1
 Page 7Modes 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 Limi tations on National Treatment Additional Commitments 
B. Computer and Related 
Services     
(a) Consultancy services 
related to the installation of computer hardware 
(CPC 841) 
(b) Software implementation 
services (CPC 842) 
(c) Data processing services 
(CPC 840
 843) 
(e) Other 
(Part of CPC 8499) 
 - Training services for  
staff  of clients 3  
 1)4 None 
2) None 
3)4 None 
4)4 None 
  1) None 
2) None 3) None 
4) None 
   
 
F. Other Business Services  
    
(a) Advertising services 
 (CPC 871) 
(b) Market research services 
 (CPC 864) (c) Management consulting 
services (CPC 865) 
(q) Packaging services  (CPC 876) 
 1) None 
2) None 
3) None 
4) None  1) None 
2) None 
3) None 
4) None   
 
                                                      
3 Electrical, electronic and computer engineers must obtain profic iency and qualification certificates from the permanent in ser vice training center of the Chamber of Electrical 
Engineers. 
4 Foreign  computer engineers may engage in these services after becoming a temporary member of the related professional chamber under  the Union of Chambers of Turkish Engineers 
and Architects . 
  TN/S/O/TUR/Rev.1 
Page 8 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 Limi tations on National Treatment Additional Commitments 
(f) Services incidental to 
hunting (CPC 881) 1) Establishment is required 
2) None  1) None 
2) According to the decisi on of Commission of 
Hunting by obtaining the hunting licence, 
foreigners may hunt for 10 days and pay 
US$ 50 fee per day.  None   
3) Only Group A travel agencies may operate in 
this field with the condition of obtaining hunting 
licence 3) None 
  
4) None 4) None 
  
 
(h) Services incidental to 
mining  (CPC 883, 515
 5115  ) 
 1) Establishment is required. 
 2) None 
3)
5 None 
4)6 None 1) Nationality is required for real person   
None  
2) None 
3) None 
4) None 
  
2. COMMUNICATION  
SERVICES 
    
A. Postal Services  
 (CPC 7511)  1),3) Public monopoly 
2) None 4) Unbound 
 1),3) Public monopoly 
2) None 4) Unbound 
  
 
B. Courier Services  
 (CPC 7512) 
 1),3) None 
2) None 
4) None 
 1),3) None 
2) None 
4) None 
  
 
                                                      
5 Petroleum and Mining Laws specify that services incidental to mining requi re an operating licence. 
6 Foreign  engineers and architects may engage in these services after becoming a temporary member of the related professional chamber under  the Union of Chambers  of 
Turkish Engineers and Architects.     TN/S/O/TUR/Rev.1
 Page 9Modes 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 Limi tations on National Treatment Additional Commitments 
C. Telecommunication 
Services7  8 
 
(a) Voice telephone services 
(b) Packet-switched data 
transmission services  
  
1),3)
 Türk Telekomünikasyon A.S. is the exclusive 
operator.  Exclusive right will end by 
31.12.2005, subject to adoption of the  relevant  
legislation by the parliament.  
2) None  
4) Unbound except as indicated in horizontal 
section.   
  
1),3)
 None except as indicated in the market 
access column.  
 
 
2) None  
4) Unbound except as indicated in horizontal 
section.  
 - Independent  Regulatory  
The regu latory body is 
separate from and not 
accountable to any supplier 
of basic telecommunications 
services. The decisions of 
and the procedures used by 
regulators shall be impartial 
with respect to all market 
participants.  
 
(c) Circuit-switched data 
transmission services 
(d) Telex services 
(f) Facsimile services (g) Private leased circuit 
services 1),3)
 Interconnection between private companies is 
prohibited.  The licenses and permissions are 
available only for the companies which deal 
with the subject of licen ce and registered in 
Turkey.  Total Turkish citizens equity should 
not be less than 51%.  
2) None  
4) Unbound except as indicated in horizontal 
section.  1),3)  None except as indicated in the market 
access column.  
 
  
 
2)
 None  
4) Unbound except as indicated in  horizontal 
section.  Regulatory and operational 
functions are separated.  The 
Directorate General of 
Communications established 
within the Ministry of 
Transport and 
Communications is the 
Responsible Body to:  
- Regulate the required 
 qualifications for 
 ope rators,  Issue 
 licenses,  
- Inspect,  
   - Give type approval for 
telecommunications 
terminal equipment.  
 
                                                      
7 The scope of basic te lecommunications in our final Schedule does not cover any kind of (analog-digital) ra dio and TV programme broadcasting services to the public.  
8 Turksat Satellite Communication and  Operatio n A.S., as   a publicly owned and privatel y operated company, is the responsible o perator of the satellite networks and holds  
exclusive rights to apply to the International Telecommunications Union  for new satellite networks on behalf of Turkey, to per form frequency coordination and to fulfill other 
obligations and liabilitie s about these issues.  TN/S/O/TUR/Rev.1 
Page 10 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 Limi tations on National Treatment Additional Commitments 
   - Public Availability of 
Licensing  Criteria  
 
Where a licence is required, 
the following will be made 
publicly available:  
(a) all the licensing cri teria 
and the period of time 
normally required to 
reach on decision 
concerning an 
application for a licence 
and 
   (b)  the terms and 
conditions of individual 
licenses.  
(h) Electronic mail 
(CPC 7523)  1),3)  Public monopoly.  Revenue -sharing model may 
be ap plied.  
2) None  
4) Unbound except personnel at the establishment 
stage of the system in case of revenue -sharing 
applications  
 1),3) None  
 
2) None  
4) None   
(i) Voice mail 
(CPC 7523)  
 1),3)  Public monopoly  
2) None  
4) Unbound  
 1),3)  Public monopoly  
2) None  
4) Unbound  
  
(j) On-line information and 
data-base retrieval (CPC 7523)
 
 1),3)  Public monopoly  
2) None  
4) Unbound  
 1),3)  Public monopoly  
2) None  
4) Unbound  
  
(k) Electronic data interchange 
(CPC 7523)  
 1),3)  Public monopoly.  Revenue -sharing model may 
be applied.  
2) None  
4) Unbound except personnel at the establishment 
stage of the system in case of revenue -sharing 
applications  
 1),3)  None  
 
2) None  
4) None  
 
  
   TN/S/O/TUR/Rev.1
 Page 11Modes 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 Limi tations on National Treatment Additional Commitments 
(l) Enhanced/value-added 
facsimile services, incl. Store and forward, store 
and retrieve 
(CPC 75
23) 
 1),3)  Public monopoly.  Revenue -sharing model may 
be applied.  
2) None  
4) Unbound except personnel at the establishment 
stage of the system in case of revenue -sharing 
applications  
 1),3)  None  
 2)
 None  
4) None  
   
(m) Code and protocol 
 1),3)  Public mon opoly.  Revenue -sharing model may 
be applied.  
2) None  
4) Unbound except personnel at the  establishment 
stage of the system in case of revenue -sharing 
applications  
 1),3)  None  
 2)
 None  
4) None  
   
(n) On-line information and/or 
data processing 
(CPC 843)  
 1),3) Public monopoly  
2) None  
4) Unbound  
 1),3)  Public monopoly  
2) None  
4) Unbound  
  
(o) Others 
 - Mobile services 
analog/digital cellular 
- Paging services 
- Cable  TV platform 
services  
- Satellite Communications 
Services (VSAT, SCPC 
VSAT) 
- Satellite Platform Services 
- GMPCS services 
- SMS services over mobile 
Networks 
- Partial  Infrastructure 
establishment services 
- Internet Provision and 
Access Services  
- Audiotext Services over 
PSTN 
- Private/Public Access 
Mobile Radio Services 
 1),3)  The Ministry of T ransport and 
Communications may grant licence and 
authorization to private companies for the 
operation of network, with licensing criteria 
publicly available.  Interconnection between 
private companies is pr ohibited.  The licences 
and permissions are avail able only for the 
companies which deal with the subject of 
licence and registered in Turkey. Total Turkish 
citizens equity Should not be less than 51%.  
2) None  
4) Unbound except as indicated in  horizontal 
section.  
 1),3)  None except as indicated in the mar ket 
access column.  
 
 
  
 
  
 
2)
 None  
4) Unbound except as indicated in horizontal  
section.  
   TN/S/O/TUR/Rev.1 
Page 12 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 Limi tations on National Treatment Additional Commitments 
 1),3) None except; the monopoly of Türk Telekom 
on voice telephony until 31.12.2003 or the 
date when the state shares of Türk Telekom 
fall below 50%.  Establishmen t and operation 
of all telecommunications infrastructure,  
other than private telecommunication 
networks and telecommunication 
infrastructure which is contemplated to be 
established by new operators pursuant to 
their authorizations, are included in the 
mon opoly scope.  
 1),3)  None   
  Foreign natural and legal persons can not 
hold more than 45% of Türk Telekom shares 
and they may not directly or indirectly own 
the majority shares of the company.  
 
 With regard to services rendered under 
concession agreements8, only 49% of shares 
can be owned by foreign investors.   
   
                                                      
 8 Concession Agreement:  
 An agreement that an operator signs with the Telecommunications Authority to establish and operate nationwide telecommunicat ions infrastructures and/or services that 
require limited number of operators and allocation of scarce resources.  
   TN/S/O/TUR/Rev.1
 Page 13Modes 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 Limi tations on National Treatment Additional Commitments 
 1) Unbound 
2)  None 
3)  None except; in order to be authorized, 
establishment is required in the form of a 
joint-stock or limited liability company. 
Services that fall under Concession 
Agreements9 or Type 1 Telecommunications 
Licenses10 can only be provided by joint-stock 
companies.  If necessary, public organizations 
and state-owned enterp rises are authorized 
by Authorization Agreements.  
4) Unbound except as indicated in the 
horizontal section 
 1)  Unbound 2) None 
3)  None 
 
  
 
  
 
 4)  Unbound except as indicated in the 
horizontal section 
 Turkey Undertakes the 
obligations contained in the reference paper attached 
hereto.
 
(e) Telegraph services 
 1) Directorate General of Posts  General 
Directorate of PTT  is the exclusive service 
provider. 
2) None 
3) Directorate General of Posts  General 
Directorate of PTT   is the exclusive service 
provider. 
4) Unbound except as indicated in the horizontal 
section. 
 1) None except as i ndicated in the market  
access colum n. 
 
2) None 
3) None except as i ndicated in the market  
access column.  
 
4) Unbound except as indicated in the 
horizontal section. 
  
                                                      
9 Concession Agreement : An agreement which includes allocation of scarce resources, signed between an operator and Telecommunications Authority that grants specific and 
special rights and obligations to each of the limited number of operators for the operation of nationwide telecommunications se rvices and/or for the establishment and operation of  
telecommunications infrastructures.     
10 First Type Telecommunications Licence : First type telecommunications licence which includes allocation of scarce resources is granted by Telecommunications Authorit y to 
the limited number of operators for the operation of regional or local telecommunications services and/or for the establishment  and operation of telecomm unications infrastructures.   TN/S/O/TUR/Rev.1 
Page 14 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 Limi tations on National Treatment Additional Commitments 
3. CONSTRUCTION  AND  
RELATED  
ENGINEERING  
SERVICES 
(CPC  512,  513,  514+516,  
517) 1)911 None 1) Investor public entities will giv e priority to 
domestic firms in works that they could not 
do such as engineering, architectural and 
consultancy services in investments that are 
not subject to patent and could be carried 
out with the technology used in Turkey 
except in projects financed b y international 
institutions.  
  
   In Government tenders, the ratio of 
discrimination in favour of national 
companies is determined by the Ministry 
accordingly to the Decision of Council of 
Ministers, advantage can be obtained up to 
15 per cent in favour of national companies 
in determining appropriate value, however, 
this issue and ratio (also the system to be 
applied if partnership of national and 
foreign companies exists) should be 
mentioned in the bid contract.  
In tenders held under Public 
Procurement Law, the contracting 
entities have the right to set provisions in the tender documents;  
  
                                                      
 911 Responsible  Foreign  engineers or and architects of the firms must be  may engage in these serv ices after becoming a  temporary member s of the related professional chamber under 
the Union of Chambers of Turkish Engineers and Architects.  Foreign contractors or foreign establishmen ts which contracted, solely or  jointly with national firms, engineering or archite cture-
related works with public entities or real natural  and legal persons in the public or privat e sectors, may employ foreign specialists  only for these works with approval of the Ministry of Labor and 
Social Security based on the opinions of  the Ministry of Public Works and Settlement  based on the opinion of   and Administrative Committee of  the Union of Chambers.  Foreign  engineers and 
architects in activities other than those mentioned above could be employed by the decision  approval  of the Ministry of Labor and Social S ecurity based on the opinions of the   Ministry of Public 
Works and Settlement  upon the opinion of   and Administrative Committee of Union of Chambers of Turkish Engineers and Architects .  However, those brought for advisory works by public 
offices, official and private companies and  real natural  persons and legal entities and those who come for technical instruction are not bound to the above rule. These persons may not  work in other 
activities other than those me ntioned above. The foreign engineers and arch itects, who want to stay more than one month in Turkey must apply to the related Union of Chambers in order to become 
a temporary member.  
 
    TN/S/O/TUR/Rev.1
 Page 15Modes 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 Limi tations on National Treatment Additional Commitments 
 
  
  - restricting participation to only domestic 
tenderers in tenders of which estimated values are below the threshold values, 
- providing up to 15% price advantage in 
favour of domestic tenderers in procurement of services and public 
works in tenders of which estimated 
values are above threshold values. However, this provision is not applicable 
for the domestic tenderers who 
participate in the tender proceedings by forming joint ventu res with foreign 
tenderers. 
  
 2) None 
3) For Construction Services, est ablishing ordinary 
partnership under Civil Code (which is not a 
legal entity) excluding the ordinary partnership 
formed for international tenders in Turkey by 
the non-residents is subject to permission of the 
Ministry to which the Undersecretariat of 
Treasury  and Foreign Trade (UTFT)  is attached.  
None  
4)10 11None 
 2) None 
3) None 
  
 
  
 
 4) None 
  
                                                      
 10 Responsible engineers or ar chitects of the firms must be temporary members of the related Union of Chambers.  
 911 Responsible  Foreign  engineers or and architects of the firms must be  may engage in these serv ices after becoming a  temporary member s of the related professional chamber under 
the Union of Chambers of Turkish Engineers and Architects.  Foreign contractors or foreign establishmen ts which contracted, solely or  jointly with national firms, engineering or archite cture-
related works with public entities  
or real natural  and legal persons in the public or privat e sectors, may employ foreign specialists  only for these works with approval of the Ministry of Labor and So cial Security based on the 
opinions of  the Ministry of Public Works and Settlement  based on the opinion of   and Administrative Committee of  the Union of Chambers.  Foreign  engineers and architects in activities other 
than those mentioned above could be employed by the decision  approval  of the Ministry of Labor and Social Se curity based on the opinions of the   Ministry of Public Works and Settlement  upon 
the opinion of   and Administrative Comm ittee of Union of Chambers of Turkish Engineers and Architects .  However, those brought for advisory works by public offices, official and private 
companies and  real natural  persons and legal entities and those who come for technical in struction are not bound to the above rule. These persons may not  work in other activities other than those 
mentioned above. The foreign engineers and architects, who want to stay more than one month in Turkey must apply to the related  Union of Chambers in order to become a temporary member.  
  TN/S/O/TUR/Rev.1 
Page 16 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 Limi tations on National Treatment Additional Commitments 
5. EDUCATION SERVICES 
    
A.,B.,E. Primary, Secondary 
and Other Educational 
Services  
(CPC 921, 922, 929) 1),3) Real Natural  and legal foreign persons directly 
or by establishing partnership with Turkish 
citizens may establish international educational 
institutions (including vocational and technical schools) only for foreign students. 1),3) None 
 
 
 2) None 
4) Foreign teachers and experts  may work in pre-
primary, primary and secondary educational 
institutions and in non-formal educational 
institutions (i.e. in language teaching and 
vocational training centers)  after taking  
getting  permission from the Ministry of 
National  Education. 
 2) None 
4) None  
  
 
C. Higher Education Services  
(CPC 923) 
 1) None 
2) None 
3) Private universities are founded by Law and  
can only be established by foundations constituted Under Civil Code wi
th the 
permission of the Council of Ministers, . 
provided that the   The majority of the 
administration of such foundations must be 
Turkish citizens. 
4) None  1) None 
2) None 
3) None 
  
 
  
 
4) None   
 
6. ENVIRONMENTAL 
SERVICES 
    
A. Sewage Services  
(CPC 9401) 
 1) Unbound 
2) None 3) None 
4)12 None 
 1) Unbound 
2) None 3) None 
4) None 
  
 
                                                      
12 Foreign engineers and architects ma y engage in these services afte r becoming a temporary member of  the related professional cha mber under the Union of Chambers of Turkish 
Engineers and Architects    TN/S/O/TUR/Rev.1
 Page 17Modes 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 Limi tations on National Treatment Additional Commitments 
B. Refuse Disposal Services  
(CPC 9402) 
 1) Unbound 
2) None 3) None 
4)12 None 
 1) Unbound 
2) None 3) None 
4) None 
  
 
C. Sanitation and Similar 
Services  
(CPC 9403) 
 1) Unbound 
2) None 
3) None 
4)12 None 
 1) Unbound 
2) None 
3) None 
4) None   
                                                      
12 Foreign engineers and architects ma y engage in these services afte r becoming a temporary member of  the related professional cha mber under the Union of Chambers of Turkish 
Engineers and Architects  
  TN/S/O/TUR/Rev.1 
Page 18 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 Limi tations on National Treatment Additional Commitments 
7.  FINANCIAL SERVICES 
 1. Turkey undertakes commitments on Financial Services in accordance with the provisions of the "Understanding on Commitments i n Financial Services" (the 
Understanding). 
2. The market access commitments in respect of modes 1) and 2) apply only to the transactions indicated in paragraphs 3 and 4 o f the market access section of the 
Understanding respectively. 
3. The admission to the market of new financial services or products (such as sub sectors B/l and B/m -ii (xii) and (xiii)/B of Banking and Other Financial Services  ) may 
be subject to the existence of, and consistency with, a regulato ry framework aimed at achieving the objectives indicated in Art icle 2.1 of the Financial Services Annex. 
 
Measures applicable to all s ectors in Financial Services: 
Banking  3) Establishment of a bank which has to be in the 
form of a joint -stock company and opening of 
the first branch of a foreign bank require 
authorization from the Counc il of Ministers .  
According to the prevailing circumstances, the 
Undersecretariat of Treasury may require 
additional conditions, which are determined by a 
regulation, for the establishment of a bank or 
opening the first branch of a foreign bank in 
Turkey.  Following the establishment, operation 
license from Undersecretariat of Treasury must 
be obtained in order to start collecting deposits 
or execute banking operations.  
 
 Permission to establish a bank which has to be 
established in the form of a joint-stock 
company or to open the first branch of a 
foreign bank in Turkey, shall be given by a 
decision taken by the Banking Regulation and 
Supervision Board. A permission to operate 
should also be received following the 
consummation of establishment or branch 
opening transactions, in order to start 
receiving deposits and/or conducting banking 
transactions.  
 3) None    TN/S/O/TUR/Rev.1
 Page 19Modes 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 Limi tations on National Treatment Additional Commitments 
  The establishment of additional branches by the 
banks is subject to the meeting of the criteria 
and ratios required by the Undersecretariat of 
Treasury.  The Undersecretariat has the right to 
limit or prohibit the additional branch 
establishment, if necessary.  
   
 
  The establishment of the first branch of a non -
resident bank as well as establishment of a 
domestic or foreign bank is subject to the  same 
amount of minimum capital requirement set 
forth in the Banks Act.  
  
   
 
  According to the Banks Act, lending limits for 
the branches of foreign banks are based on branch capital rather than worldwide capital. 
   
  The establishment of domestic or foreign banks 
as well as the first branch of a non -resident bank 
are subject to the same amount of minimum 
capital requirement.  Acqu isition or transfer of 
the shares representing a ratio equal or higher 
than 5, 20, 33 and 50 per cent of the capital is 
subject to the authorization of the 
Undersecretariat  of Treasury.  
   
  Any acquisition of shares that result in the 
acquisition by one person directly or indirectly 
of shares representing 10% or more of the 
capital of a bank, or if shares held by one 
shareho lder exceed 10%, 20%, 33% or 50% of 
the capital as a result thereof, and assignments 
of shares that result in shares held by one 
shareholder falling below the percentages 
above, shall  require the permission of the 
Banking Regulation and Supervision Board.  
    TN/S/O/TUR/Rev.1 
Page 20 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 Limi tations on National Treatment Additional Commitments 
 Insurance  3) In order to be established in Turkey, insurance 
and reinsurance companies have to be founded 
in the form of a joint -stock or a mutual 
company.  Foreign insurance and reinsurance 
companies may operate in Turkey by opening 
branches as well . 
 3)None  
  However, reinsurance companies can do 
reinsurance business without fulfilling 
establishment conditions mentioned above.  
   
  Establishment of insurance and reinsurance 
companies or opening of a branch of a foreign 
insurance or a reinsurance company is subject 
to prior permission of the Ministry of State.  
Following the establishment, operation licence 
from Undersecretariat  of Treasury must be 
obtained in order to start insurance or 
reinsurance business.  
   
  Acquisition or transfer of shares  representing 
10, 20, 33, 50 per cent or higher of the capital is 
subject to the authorization of Undersecretariat  
of Treasury.  
 
 Insurance and reinsurance companies have to 
be established in the form of a joint-stock or a 
mutual company. Establishing an insurance or 
a reinsurance company or opening a  branch 
of an insurance or a reinsurance  company is 
subject to prior permissi on of the Ministry of 
State. Following the establishment, operation 
license from the Undersecretariat of Treasury  
must be obtained in order to start insurance or 
reinsurance business.   
     TN/S/O/TUR/Rev.1
 Page 21Modes 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 Limi tations on National Treatment Additional Commitments 
 3),4)  Engaging of natural persons in brokerage 
business or establishment of an insurance and 
reinsurance broker com pany or opening of a 
branch of a foreign insurance and reinsurance 
broker compan y in Turkey is subject to prior 
permission and obtaining operation licence 
from Undersecretariat  of Treasury.  Such a firm 
must be founded in the form of a joint -stock or a 
limited liability company, and must possess the 
required minimum paid -in capital . 3),4) None   
  Foreign commercial presence or presence of 
foreign natural persons regarding services 
auxiliary to insurance is permitted only for 
consultancy and risk management.   
 
  
 
 4)  Natural person insurance and reinsurance 
brokers have to reside in Turkey and they must 
have at least 5 years of experience as brokers in 
their countries of origin.  
 4) None   
 Securities market  3) For the establishment  and operations  of capital 
market institutions 11 13the permission of the 
Capital Market  Markets  Board is required. Also, 
banks engaging in capital market activities are 
required to obtain from the Capital Markets 
Board appropriate authorization certificates 
for these activities.   If banks or insurance 
companies apply to the  Capital Markets  Board 
to form a mu tual fund or to increase fund 
capital, the opinion of  the Banking  Regulation  
and Supervision Board and  the 
Undersecretariat  of Treasury has to be obtained  
respectively  to finalize the applications.  3) None  
                                                      
11 13 According to the Capital Market Law, capital market institutions are specified as follows: 
(a) Securities Intermediary Institutions. 
(b) Investment Corporations  Companies . 
(c) Mutual Funds 
(d) Other capital market institutions permitted to operate in th e capital market such as clearing and custodial houses, rating and auditing institutions, etc. 
  TN/S/O/TUR/Rev.1 
Page 22 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 Limi tations on National Treatment Additional Commitments 
  Establishment of branches and agencies by 
securities intermediary institutions established in 
Turkey also requires the Capital Markets  
Board's permission. The permission of the 
Board is required for obtaining 5 per cent or 
more of the capital of already established 
securities intermediary institutio ns by one 
shareholder (natural or legal persons). 
Permission of the Capital Markets Board is 
required when a legal or natural person (or 
more persons acting in concert) acquire(s) a 
minimum of 10% of outstanding shares to 
become a shareholder of an already  established 
securities intermediary institution. Same 
permission requirement also applies when the 
threshold of 10%,20%, 33% or 50% capital by 
one owner or more owners acting in concert is 
crossed upward or downward.  
   
  Securities  intermediary institutions, investment 
corporation s companies , portfolio management 
companies and rating agencies and other 
capital market institutions  can only be 
established in the form of a joint-stock 
company. 
   
  Establishment of branches and representative 
offices of foreign non-bank intermediary 
institutions is not permitted. 
   
  Additionally, operations of all capital market 
institutions and banks are subject to the 
permission of the Capital Markets  Board.  
While giving such permission, the Capital 
Markets  Board issu es "Authorization 
Certificates" for the activities to be carried out 
by each institution.  
     TN/S/O/TUR/Rev.1
 Page 23Modes 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 Limi tations on National Treatment Additional Commitments 
  Rating agencies should have a know -how 
agreement with an international rating agency 
recognized by the Capital Markets  Board.  In 
case of partnership with an in ternational rating 
agency recognized by the Capital Markets  
Board, the share of the international rating 
agency shall not be less than 25 per cent of the 
capital of the domestic rating agency.  
   
 OTHER FINANCIAL 
SERVICES 
  
  
  
 
A. Financial leasing service  
 3) Financial leasing companies (lessors) can only 
be established (a) in the form of a joint-stock 
company ., and (b) through the establishment 
and opening of a branch of a lessor, as well as 
opening of a branch of a foreign lessor.  In the 
case of (b),  subject to prior permission of the 
Ministry of State to which the Undersecretariat  
of Treasury is attached.  
 
 Establishing a financial leasing company or 
opening of a branch of a lessor or  foreign 
lessor is subject to prior permission of the 
Ministry of State. 
 3) The minimum paid-in capital required for 
opening a branch by a foreign lessor is 
more than that of establishing a company. 
 
  
 
B. Factoring and consumer 
credit services  
 3) Factoring companies and consumer credit 
companies must be established in the form of a 
joint-stock company. 
 
 For the establishment of  these companies, prior 
permission of the Undersecretariat of Treasury 
must be obtained. 
 3) None   TN/S/O/TUR/Rev.1 
Page 24 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 Limi tations on National Treatment Additional Commitments 
C. Authorized institutions  
(foreign exchange dealers) 
 3) In order to engage in activities as an authorized 
institution, the permission of the 
Undersecretariat of Treasury must be obtained. 
 
 Authorized institutions must be incorporated   
established  in the form of a joint-stock 
company. 
 3) None  
D. Precious metals exchange  
 3),4) Precious metals intermediaries (banks, 
authorized institutions, precious metals 
intermediary institutions as well as resident and 
non-resident natural or legal persons) can 
operate in Istanbul Gold Exchange after being 
granted the operation licence by the 
Undersecretariat of Treasury and being 
registered by the Istanbul Gold Exchange.   
 
 3),4) None  
A. Insurance and Insurance-
related Services  
    
(a) (i) Direct insurance 
    
 (i) (B) Non-life 
 1),2) Unbound except: 
 
 (a) The hull insurance of aircrafts, helicopters 
and ships which are purchased through a 
foreign loan or leased through a financial 
leasing contract from abroad, provided that the insurance period is limited to the term of 
the credit or leasing contract; 1),2) None 
 
  
 
  (b) marine liability insurance; 
 (c) transportation insurance of imported and 
exported goods; 
(d) individual accident, sickness   personal 
injury, health  and motor vehicle insurance 
during any travel abroad, 
(e)  insurance of ships and yachts registered 
 with the Turkish International Maritime 
 Registry. 
     TN/S/O/TUR/Rev.1
 Page 25Modes 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 Limi tations on National Treatment Additional Commitments 
 3) None 
  
 
 4) None 3) Compulsory traffic insurance of publicly 
owned motor vehicles can only be done by those insurance companies whose majority 
of paid-in capital belongs to Turkish 
citizens. 
4) None 
  
 (ii) (A) Life 1) Unbound   None except group insurance  
2) None 
3) A certain per cent of paid insurance premiums is 
deducted from gross wages and corporate 
income in order to determine real individual 
and corporate taxable income. In order to 
benefit from this facility, life insurance policie s 
must be concluded with the insurance 
companies or the branches of foreign insurance 
companies established in Turkey . None  
 1),2) None A certain per cent of insurance 
premiums paid by the income and  
corporate taxpayer as an employer or/and 
by wage earners for themselves  is 
deducted from gross income in order to 
determine real taxable income. In order to 
benefit from this facility, life insurance 
policies must be concluded with the 
insurance companies or the branches of 
foreign insurance companies established 
in Turkey  
2) None  
3) None  
 4) None 
 4) None 
   TN/S/O/TUR/Rev.1 
Page 26 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 Limi tations on National Treatment Additional Commitments 
(b) (ii) Reinsurance and 
retrocession 
 1),2) Non -life insurance premiums, after holding  the 
retention, are subject to a certain per cent 
compulsory ceding to Milli Reinsurance Co. If 
the total retention  ratio of the insurance 
company reaches to 75 per cent, compulsory 
ceding is cancelled.  
 
 Non-life insurance premiums , after holding the 
retention, are subject to a certain percent (20% 
of premiums subject to cession) compulsory 
ceding to the reinsurance p ool. 
 
 None except non-life insurance premiums. 
After holding the reten tion, non-life insurance 
premiums are subject to a certain percent (20% 
of premiums subject to cession) compulsory 
ceding to the reinsurance pool.  This 
procedure will be terminated at the end of 
2006.  
3) None 
4) None 
 1),2) None 
  
 
  
 
  
 
  
 
  
 
  
 
3) None 
4) None 
    TN/S/O/TUR/Rev.1
 Page 27Modes 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 Limi tations on National Treatment Additional Commitments 
(c) (iii) Insurance 
intermediation 
 1),2) Unbound for dependent  intermediaries 
(agencies, producers).  Dependent 
intermediaries can act only on behalf of 
insurance companies authorized to operate in 
Turkey.  
 Unbound for intermediaries (agents, 
producers)   
 except the ones dealing with life insurance 
and non-life insurance ca tegories indicated in 
the “(a) (i) Non-life” section . 
 
3) Insurance and reinsurance brokers and fully 
authorized agencies can only engage in  
insurance -related business    
 
 Establishing an insu rance and reinsurance 
broker company or opening a branch of a  
foreign insurance and reinsurance broker 
company is subject to prior permission and an  
operation license obtained from 
Undersecretariat of Treasury. Such a firm 
must be established in the form of a joint-stock 
or limited liability company and must possess 
the required minimum paid-in capital and  
have at least 5 years of experience in 
brokerage business. 
 1),2) None 
  
 
  
 
  
 
 3) None 
  
 4) Unbound except administrative and technical 
personnel.  Foreign natural person insurance 
and reinsurance brokers  must have at least 5 
years of experience as a broker abroad.  None 
except  natural person insurance and 
reinsurance brokers have to reside in Turkey 
and they must have at least 5 years of 
experience as brokers in their countries of 
origin. 
 4) None except natural person insurance 
and reinsurance brokers have to  reside 
in Turkey.  
   TN/S/O/TUR/Rev.1 
Page 28 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 Limi tations on National Treatment Additional Commitments 
(d) (iv) Services auxiliary to 
insurance 
 1),2) None except adjusters and actuaries.  and 
actuaries. 
3) None 
4) None except adjusters and actuaries.  and 
actuaries.  
 1),2) None 
3) None 4) None 
  
B. Banking and Other 
Financial Services  
    
(e) (v) Acceptance of deposits 
 1),2) None 
3) No natural person or legal entity other than 
those authorized under the Banks Act or under specific regulations may
 can accept deposits. 
4) None 1),2) None 
3) None 
  
4) None 
  
 
(f) (vi) Lending of all types 
  
  
  
 
 (i)  (A) Consumer credit 
 1),2) None 
3) Banks and consumer credit companies may can 
lend consumer credits. 
4) None 
 1),2) None 
3) None 
 4) None 
  
 
 (ii) (B) Factoring 
 1),2) None 
3) Banks and factoring companies can engage in 
factoring activities. 
4) None  1),2) None 
3) None 
 
4) None   
 
 (iii)   (C)  Mortgage credit 
and financing of commercial transactions 
 1),2) None 
3) Banks can engage in trading of these activities. 4) None 
 1),2) None 
3) None 4) None 
  
 
(g) (vii) Financial leasing 
 1),2) Leasing contracts re lated to cross-border 
leasing transactions must be permitted by the 
Undersecretariat of Treasury. 
 
3) Banks which are not authorized to accept 
deposits (Investment Banks and Development 
Banks) and  lessors can engage in financial 
leasing transactions. 
4) None  1),2) Regarding cross-border leasing 
transactions, the annual rent may not be 
less than the Turkish Lira equivalent of $25,000. 
3) None 
  
 
4) None   
   TN/S/O/TUR/Rev.1
 Page 29Modes 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 Limi tations on National Treatment Additional Commitments 
(h) (viii)  All payment and 
money  transmission services 
 1),2) None 
3) Transfers of foreign exchange abroad must be 
carried out through the banking system. 
4) None 
 1),2) None 
3) None  
4) None 
  
 
(i)(ix)  Guarantees and 
commitments 
 1),2) None except that performance bonds with  
guarantee letters issued for  the transactions 
specified in the  State Tender  Public 
Procurement  Law must be obtained from a 
bank operating in Turkey. 1),2) None  
 1) 3) None 
2) 4) None 3) None 
4) None   
(j)  (x) Trading for own 
account or for account of customer 
    
(i)  (A) Money market 
instruments 
 1),2) None 
3) Banks and securities intermediary institutions 
can engage in trading of money market instruments. 
4) None 
 1),2) None 
3) None 
  
4) None 
  
 
(ii)  (B) Foreign exchange 1),2) None 
3) Banks and authorized institutions can engage in 
foreign exchange trading. 
4) None 
 1),2) None 
3) None 
 4) None 
  
(iii)  (C) Derivative products 1),2) None 
3) Banks and related intermediary institutions can 
engage in trading of these products. 
4) None  1),2) None 
3) None 
 
4) None    TN/S/O/TUR/Rev.1 
Page 30 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 Limi tations on National Treatment Additional Commitments 
(iv)  (D) Exchange rate and 
interest  rate instruments 1),2) None 
3) Banks and related intermediary institutions can 
engage in trading of these instruments. 
4) None 
 1),2) None 
3) None  
4) None 
  
(v)  (E) Transferable securities 1),2) None 
3) Banks and securities intermediary institutions 
can engage in trading of these products. 
However, banks can not engage in equities 
trading in the ISE equities market. 
4) None 
 1),2) None 
3) None 
 
  
4) None  
(vi) (F) Other negotiable 
instruments and financial 
assets, including bullion 
 1),2) None 
3) Banks and related intermediary institutions can 
engage in trading of these products. Only precious metals intermediaries can engage in 
trading of bullion in the Istanbul Gold 
Exchange. 
4) None 1),2) None 
3) None 
  
 
 
4) None 
  
(k)  (xi) Underwriting and 
placement 
 1),2) None 
3) Banks which are not auth orized to accept 
deposits and securities intermediary institutions 
can provide underwr iting and placement 
services for the securities to be issued after 
being registered by the Capital Market  Markets  
Board. 
4) None 
 1),2) None 
3) None 
  
 
  
4) None 
  
(l)  (xii)  Money broking12 14 
 1),2), 
3),4) None 
 1),2),  
3),4) None  
                                                      
12 14  This is a new financial service. 
   TN/S/O/TUR/Rev.1
 Page 31Modes 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 Limi tations on National Treatment Additional Commitments 
(m)  (xiii)  Asset management 
portfolio management 1),2) None 
3) Banks  which are not auth orized to accept 
deposits , securities intermediary institutions and 
portfolio management companies can provide 
these services. 
4) None 
 1),2) None 
3) None  
 
 4) None 
  
(i)  (A) Collective investment 
management 
 1),2) None 
3) Mutual funds and investment corporations 
companies  can engage in collective investment 
management. 
4) The majority of the members of the board of 
directors of an investment corporation   
company  must have Turkish nationality. 
 1),2) None 
3) None  
 
4) None  
  
(ii)  (B) Pension fund 
management13 15 
 1),2),  
3),4) None 
 1),2), 
3),4) None 
  
(iii)  (C) Custodial, depository 
and trust services 1),2) None 
3) Banks and securities intermediary institutions 
operating in capital market can provide custodial 
services for their customers' securities, until 
their buying -selling orders are realized . 
4) None 
 1),2) None 
3) None  
 
 4) None 
  
(n) (xiv)  Settlement and clearing 
services 1),2) None 
3) Only Takasbank A.S. can provide securities 
settlement and clearing services. 
 4) None 
 1),2) None 
3) None 
 
 4) None 
  
(o)  (xv) Provision and transfer 
of  financial information 
 1),2) None 
3) None 
4) None 
 1),2) None 
3) None 
4) None 
  
                                                      
13 15 This is a new financial service. 
  TN/S/O/TUR/Rev.1 
Page 32 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 Limi tations on National Treatment Additional Commitments 
(p)  (xvi)  Advisory, 
intermediation and other auxiliary services 1),2) None 
3) None 4) None 
 1),2) None 
3) None 4) None 
  
8. HEALTH RELATED AND 
SOCIAL SERVICES 
    
A. Hospital Services  
(CPC 9311) 
 1) Unbound* 
2) None 3) Foreigners may establish private hospitals with 
the permission of Ministry of Health. 
4) Unbound  1) None 
2) None 3) None 
 
4) Unbound   
9. TOURISM AND TRAVEL 
RELATED SERVICES 
    
A. Hotels and restaurants 
(CPC 641-643) 
 1) Unbound* 
2)1416 None 
3) None 1) None 
2) None 
3) None   
 
 4) After receiving the permi ssion of the Ministry of 
Interio r Labour and Social Security  based on 
the affirmative opinion s of  the Ministry of 
Interior and  the Ministry of  Culture  and 
Tourism, the hotels and restaurants with the 
tourism encourag ement certificate, may employ 
foreign personnel.  But the amount of foreign personnel that would be employed in an 
enterprise should not exceed 10 per cent of the 
total personnel.  This amount could be increased 
up to 20 per cent by the decision of the related  
Ministry of Culture and Tourism . 
 4) None  
                                                      
* Unbound due to the lack of  technical fe asibility. 
14 16 Turkish citizens may travel abroad without  any restriction.  Only, they are required to pay, with certain  exceptions, a TL amo unt equivalent up to US$ 100 fee to the  
Public Housing Fund,  for each exit. The Turkish citizens going abroad for education and health purposes, as well as the ones who are either employe d or assigned to permanent 
official duties in foreign countries,  are exempt from that payment.  
 
   TN/S/O/TUR/Rev.1
 Page 33Modes 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 Limi tations on National Treatment Additional Commitments 
B. Travel Agencies and Tour 
Operators Services  
(CPC 7471) 
 1) Establishment is required 
 2) None 
3) None 1) Foreign travel agencies may not organise 
tours abroad. 
2) None 
3) In case of bringing into the country of 
US$80,000 foreign exchange income from the tours organised by the travel agencies 
(to Turkey), the temporary operating 
certificates of A Class Travel Agencies are changed with permanent operating 
certificate. The amount of foreign exchange 
stipulated for this transaction is three times more for foreign travel agencies.  
   The amount of guarantees required for 
foreign travel agencies is twice as much as 
national ones.  Foreign travel agencies and branches can not benefit from the credits 
given by Turkish Development Bank to 
domestic ones.  Foreign Travel Agencies 
may only take A class or temporary A class 
operating certificates. 
  
   The minimum amount of capital to be 
brought (to Turkey) by the branches of foreign travel agencies in order to be 
granted Operation Certificate is determined 
by the Ministry of  Culture and  Tourism  
with the appropriate opinion of the 
Ministry of Finance.  
 4) None 
 4) None 
   TN/S/O/TUR/Rev.1 
Page 34 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 Limi tations on National Treatment Additional Commitments 
11. TRANSPORT SERVICES 
    
A. Maritime Transport 
Services Except Cabotage  
    
(a) Passenger transportation 
(CPC 7211) 
 1) None except cabotage  
 
 
  
 
2) None 
3)1517 In order to fly the Turkish flag, the shipping 
companies must have the majority of 51 per cent 
Turkish shareholders. 
4) Captain and crew of the Turkish flag vessels 
should be Turkish residents.  citizens.  1) Charges taken for port services from 
foreign and Turkish ships may differ in 
favour of Turkish flag vessels according to 
the tariffs on port charges which are 
determined by the port administrations.   
None  
2) None 
3) None 
 
 4) Turkish nationality is required for captain 
and crew. 
   
 
(b) Freight transportation  
(CPC 7212) 1) None except cabotage  
  1) The vessels flying  Turkish flag ships 
owned by Turkish citizens  either bidding 
for public cargoes to be shipped to overseas 
countries or carry ing strategic raw 
materials are benefited from the preference given in favour of them (i.e. they are 
entitled to be awarded the bids even though 
their quotations are up to 10 % higher than the lowest foreign flag vessels quotations) 
  
   The Undersecretariat of Treasury a nd 
Foreign Trade is authorized to permit the 
public entities to have their imported goods 
transported by foreign flag vessels. 
  
                                                      
15 17  All Turkish ships shall fly the Turkish flag.  A ship shall be re garded as Turkish only if its ow ner (or owners) is/are Turkish .  However, the following ships shall also be 
considered as Turkish: i) Ships which bel ong to legal persons such as  bodies, institutions , associations and foundations set up  in accordance with Turkish Law,  the majority of whose Board of 
Directors are of Turkish nationality.  ii)  Ships which belong to  the trading companies the majority of whose managerial staff and representatives are of Turkish nationality and are registered on the 
Turkish Trade Register . 
    TN/S/O/TUR/Rev.1
 Page 35Modes 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 Limi tations on National Treatment Additional Commitments 
 Charges taken for port services from 
foreign and Turkish ships may differ in 
favour of Turkish flag vessels according to 
the tariffs on port charges which are 
determined by the port administrations.  
  
 
 2) None 
3)1618  In order to fly the Turkish flag, the shipping 
companies must have the majority of 51 per cent Turkish shareholders. 
4) Captain and crew of the Turkish flag vessels 
should be Turkish residents  citizens.   
 2) None 
3) None 
  
4) None Turkish nationality is required for 
captain and crew.  
  
 
(c) Rental of vessels with crew 
(CPC 7213) 1) None  
  
 
 
 
2) None  
 
3) None 4) None 
 1) Vessels rented by foreigners may not 
operate inside the Turkish coastal waters. 
 
 This kind of vessels are considered as 
foreign vessels and can not fly the Turkish 
flag. 
2) This kind of vessels are considered as 
foreign vessels and do not have to fly the 
Turkish flag  None  
3) None 4) None  
d) Maintenance and repair of 
vessels (CPC 8868) 1) None  Unbound  
2) None 
3) None 
4)1719  None 
 1) None  Unbound  
2) None 
3) None 
4) None  
                                                      
 16 18  All Turkish ships shall fly the Turkish flag.  A ship shall be re garded as Turkish only if its owner (or owners) is/are Turkish .  However, the following ships shall also be 
considered as Turkish: i) Ships which bel ong to legal persons such as  bodies, institutions , associations and foundations set up  in accordance with Turkish Law,  the majority of whose Board of 
Directors are of Turkish nationality;  ii) Sh ips which belong to the trading companies the majority of whose managerial staff a nd representatives are of Turkish nationality and are registered on the 
Turkish Trade Register . 
 17  19 Foreign  engineers may engage in these services after becoming a temporary member of the related professional chamber under the  Union of Chambers of Turkish Engineers 
and Architects . 
 
  TN/S/O/TUR/Rev.1 
Page 36 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 Limi tations on National Treatment Additional Commitments 
C. Air Transport Services    
  
 
(a) Selling of air transport 
services 
 1) Foreign airline companies may sell their tickets 
by opening sales offices in Turkey. 
2) None 
3) None 4) None 
 1) None 
 
2) None 
3) None 4) None 
  
 
(b) Computer reservation 
systems 1) None 
2) None 
3) None 
4) None  1) None 
2) None 
3) None 
4) None   
(c) Maintenance and repair of 
aircraft (CPC 8868) 1) None 
2) None 3) Authorization from the Ministry of Transport is 
necessary to perform functions for the 
maintenance and repair of aircraft. 
4)1820 None 
 1) None 
2) None 3) None 
 
 
4) None 
  
E. Rail Transport Services 
(CPC 7111, 7112) 
 1) Internal rail transportation is a public monopoly. 
2) None 
3) Internal rail transportation is a public monopoly. 4) None 
 1) None 
2) None 
3) None 4) None 
  
 
                                                      
 18 20  Foreign  engineers may engage in these services after becoming a temporary member of the related professional chamber under the  Union of Chambers of Turkish Engineers 
and Architects . 
   TN/S/O/TUR/Rev.1
 Page 37Modes 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 Limi tations on National Treatment Additional Commitments 
F. Road Transport Services  
    
(a) Passenger transportation 
(CPC 7121 + 7122) 
(b) Freight transportation 
(CPC 7123) 1) Unbound 
2) None 
3) Turkish citizenship or being a legal entity 
established under the relevant Turkish laws are required for obtaining a carrier licence given by 
the Ministry of Transport in order to become an 
international transporter. 
4) None 
 1) Unbound 
2) None 
3) None 
  
 
 4) None  TN/S/O/TUR/Rev.1 
Page 38  
 
 REFERENCE PAPER
 
 
 
SCOPE 
 
 The following are definitions and principl es on the regulatory framework for the basic 
telecommunications services.    Definitions
 
 
 Users  mean service consumers and service suppliers.   
  Essential facilities
 mean facilities of a public teleco mmunications transport network or 
service that:  
(a) are exclusively or predominantly provided by a single or limited number of 
suppliers;  and 
 
(b) cannot feasibly be economically or tec hnically substituted in order to provide a 
service. 
 
 A major supplier
 is a supplier, which has the ability to materially aff ect the terms of 
participation (having regard to price and supply) in the relevant market for basic 
telecommunications services as a result of:   (a) control over essential facilities;  or 
 
 (b) use of its position in the market.  1. Competitive safeguards
 
 1.1 Prevention of anti-competitive practices in telecommunications
 
 
 Appropriate measures shall be maintained for the purpose of preventing suppliers who, 
alone or together, are a major supplier from engaging in or continuing anti-competitive practices.  
1.2 Safeguards
 
  The anti-competitive practices referred to above shall include in particular:  
(a) engaging in anti-competitive cross-subsidization;   
 
(b) using information obtained from compet itors with anti-competitive results;  and 
 
(c) not making available to other services suppliers on a timely basis technical 
information about essential facilities and commercially relevant information 
which are necessary for them to provide services.  
 
2. Interconnection
 
 2.1 This section applies to linking with s uppliers providing public telecommunications 
transport networks or services in order to allo w the users of one supplier to communicate with  TN/S/O/TUR/Rev.1 
 Page 39 
 
 
 users of another supplier and to access services  provided by another supplier, where specific 
commitments are undertaken.  2.2 Interconnection to be ensured
 
 
 Interconnection with a major supplier will be en sured at any technically feasible point in 
the network.  Such interconnection is provided:  
(a) under non-discriminatory terms, condi tions (including technical standards 
and specifications) and rates and of a quality no less favourable than that 
provided for its own like services or for like services of non-affiliated service 
suppliers or for its subsidiaries or other affiliates; 
 
(b) in a timely fashion, on terms, condi tions (including technical standards and 
specifications) and cost-oriented rat es that are transparent, reasonable, 
having regard to economic feasibility, and sufficiently unbundled so that the 
supplier need not pay for network components or facilities that it does not require for the service to be provided;  and 
 
(c) upon request, at points in addition to  the network termination points offered 
to the majority of users, subject to charg es that reflect the cost of construction 
of necessary additional facilities. 
 2.3 Public availability of the procedures for interconnection negotiations
 
  The procedures applicable for interconnectio n to a major supplier will be made publicly 
available. 
 2.4 Transparency of interconnection arrangements
 
  It is ensured that a major supplier will ma ke publicly available either its interconnection 
agreements or a reference interconnection offer. 
 
2.5 Interconnection:  dispute settlement
 
  A service supplier requesting interconnection with a major supplier will have recourse, 
either: 
 
 (a) at any time or   (b) after a reasonable period of time  which has been made publicly known 
 to an independent domestic body , which may be a regulatory body as referred to in paragraph 5 
below, to resolve disputes regarding appropriat e terms, conditions and rates for interconnection 
within a reasonable period of time, to the extent  that these have not been established previously. 
 3. Universal service
 
 
 Any Member has the right to define the ki nd of universal service obligation it wishes to 
maintain.  Such obligations will not be regarded as anti-competitive per se , provided they are 
administered in a transparent, non-discrimina tory and competitively neutral manner and are 
not more burdensome than necessary for the kind of universal service defined by the Member.      
 TN/S/O/TUR/Rev.1 
Page 40  
 
 4. Public availability of licensing criteria
 
  Where a license is required, the following will be made publicly available:  
(a) all the licensing criteria and the period of time normally required to reach a 
decision concerning an application for a license;  and 
 
(b) the terms and conditions of  individual licenses. 
  The reasons for the denial of a license will be made known to the applicant upon 
request. 
 5. Independent regulators
 
  The regulatory body is separate from, and not accountable to, any supplier of basic 
telecommunications services. The decisions of an d the procedures used by regulators shall be 
impartial with respect to all market participants.  6. Allocation and use of scarce resources
 
  Any procedures for the allocation and use of  scarce resources, including frequencies, 
numbers and rights of way, will be carried out in an objective, timely, transparent and non-
discriminatory manner. The current state of allo cated frequency bands will be made publicly 
available, but detailed identification of frequenc ies allocated for specific government uses is not 
required.  
 
_______________ 
 
 
  
  TN/S/O/TUR/Rev.1
 Page 41TURKEY – FINAL LIST OF ARTICLE II (MFN) EXEMPTIONS 
 
Sector or Sub sector Description of measure 
indicating its inconsistency with 
Article II Countries to which the measure 
applies Intended duration Conditions creating the need for 
the exemption 
ALL SECTORS (a) Extending full national 
treatment for the investments 
of the nationals or companies of these countries. 
 
(b)(i)Executing the transfers, in 
specific periods, of the 
nationals and companies of certain countries which made 
investments in Turkey 
(Belgium-Luxembourg, Kuwait).  Germany, USA, The 
Netherlands, Belgium, 
Luxembourg, Romania, Bangladesh, Austria, 
Switzerland, Denmark, 
Japan, Kuwait, Tunisia, 
South Korea, Poland, China, 
United Kingdom, Finland, Hungary, Argentina, Albania, 
Kyrgyzstan, Turkmenistan, 
Kazakhstan, Uzbekistan, Georgia, Jordan, Malaysia, 
Spain, Italy, Norway, 
Algeria, Russian Federation, Mongolia,   Indefinite  Desire to create favourable 
conditions for a greater 
economic cooperation between Turkey and mentioned 
countries and to encourage 
investments by nationals and 
companies of one country in the 
territory of the other countries. 
 (ii) Granting foreign exchange 
risk guarantee for certain 
countries for the transfers which are not realized due to 
the difficulties in balance of 
payments. 
   Lithuania, France, Sweden, 
Bulgaria, Moldova, Estonia, 
Latvia, Azerbaijan, Israel, Ukraine.   
 (c) Covering "trade risk" in 
subrogation one country.  (Japan).     
 TN/S/O/TUR/Rev.1 
Page 42 Sector or Sub sector Description of measure 
indicating its inconsistency with 
Article II Countries to which the measure 
applies Intended duration Conditions creating the need for 
the exemption 
 
 (d) The agreements with five 
countries, the MFN Articles 
of which do not include the 
derogation paragraphs relating to the privileges 
which are accorded to the 
investors of the third countries resulting from its 
membership in or associated 
with a free trade zone, an economic cooperation, a 
customs union or a common 
market.  (Japan, Bangladesh, Poland, Germany, South 
Korea). 
 ALL SECTORS   The restriction in the transfer 
of the premiums for long-
term insurance schemes and the employment of the 
foreign country workers by 
foreign companies is waived for one country.  (Not 
applied de facto). 
  Libya 
  Indefinite 
  To ensure social security and 
continuous employment of 
Turkish workers in the mentioned country. 
 
 ALL SECTORS   If the amount of the 
consulate duties collected 
from the Turkish nationals by any country is higher than 
the amounts written in the 
tariff list, the amounts of consulate duties which are 
collected from the nationals 
of that country will be increased reciprocally. 
  All countries 
  Indefinite 
  Desire to ensure equal treatment 
to Turkish nationals. 
  
  TN/S/O/TUR/Rev.1
 Page 43Sector or Sub sector Description of measure 
indicating its inconsistency with 
Article II Countries to which the measure 
applies Intended duration Conditions creating the need for 
the exemption 
 ALL SECTORS 
  On the condition that the 
legal provisions are reserved 
and with the condition of 
reciprocity, the foreign real persons could own real 
estates in Turkey by 
acquisition or by inheritance. 
  All countries 
  Indefinite 
  To secure the right of Turkish 
nationals to acquire real estates 
in a foreign country. 
 
 Professional 
Services 
  If any foreign country lays 
down legal and 
administrative conditions against Turkish citizens for 
performing arts and 
supplying services, the similar activities of the 
citizens of that country could 
be prohibited in Turkey. 
  All countries 
  Indefinite 
  Desire to create favourable 
circumstances for Turkish 
citizens to perform their activities under equal 
conditions  in the other 
countries. 
 
 Telecommunication  
Services  
  To apply, on the basis of  
reciprocity, reduction in the  
fees for  the transit land  
connections and the usage  of 
satellite ground stations.  
  Iran, Syria.  
  Indefinite  
  Desire to facilitate  
telecommunication services 
between Turkey and the  
mentioned countries.  
  
 TN/S/O/TUR/Rev.1 
Page 44 Sector or Sub sector Description of measure 
indicating its inconsistency with 
Article II Countries to which the measure 
applies Intended duration Conditions creating the need for 
the exemption 
 Postal Services  
  To apply, on the basis of 
reciprocity, reduction in the 
prices of letter mail.  
  Iraq, Greece, Iran and  
Pakistan.  
  Indefinite   Desire to carry out postal  
services more rapidly and  
economically.  
 
 Transportation 
Services1 
  The income and corporate 
tax rates for the foreign road, 
maritime and air transport 
companies, can reciprocally be decreased down to zero or 
increased to a new rate not 
exceeding  one fold of the existing rate can be 
determined, as a country by 
country basis either for each transportation type 
separately or for all types of 
them.  (As in the case of 
USA, Israel and 
Switzerland) .  All countries  Indefinite  Desire to facilitate and to lower 
the costs of transportation 
services between Turkey and 
other countries. 
 
 Transportation 
Services1 
  Transit or bilateral 
transportation services, can be excluded from VAT.  
This exception is granted, 
with the condition of reciprocity, to the related 
countries' tax payers who do 
not have the residence, legal and business centre in 
Turkey. 
  All countries 
  Indefinite 
  Desire to lower costs and to 
create favourable conditions for the provision of services in this 
sector. 
 
                                                      
1 This exemption request will be evalua ted in the light of developments in the GATS in the field of taxation   
  TN/S/O/TUR/Rev.1
 Page 45Sector or Sub sector Description of measure 
indicating its inconsistency with 
Article II Countries to which the measure 
applies Intended duration Conditions creating the need for 
the exemption 
 Transportation 
Services 
  To apply, on the basis of 
reciprocity, restrictions, 
prohibitions, different 
treatments and different tariffs to the goods and 
transportation vehicles of the 
countries which apply restrictions, prohibitions and 
different treatments to the 
Turkish road, air and maritime transportation 
vehicles. 
  All countries 
  Indefinite 
  Desire to secure the smooth 
functioning of mutual 
transportation services. 
 
 Road Transport 
Services2 
  To grant, on the basis of 
reciprocity, the privileges 
about the quotas and fees, 
the exemptions from the 
permission procedures. 
  Afghanistan, Austria, 
Belgium, Bulgaria, Former 
Czechoslovakia, Denmark, 
Germany, Finland, France, 
The Netherlands, Iraq, United 
Kingdom, Iran, Sweden, Switzerland, Italy, Kuwait, 
Hungary, Norway, Poland, 
Romania, Former Yugoslavia, Greece, Syria, 
Saudi Arabia, Jordan, 
Luxembourg, Albania, Ukraine, Slovenia, Moldova, 
Egypt, Lithuania, Macedonia, 
Lebanon. 
  Indefinite 
  Desire to facilitate road 
transport services between 
Turkey and  other countries. 
 
                                                      
2 If the partners of these Road Transport Agreements agree to remove the measures, Turkey will also do so   
 TN/S/O/TUR/Rev.1 
Page 46 Sector or Sub sector Description of measure 
indicating its inconsistency with 
Article II Countries to which the measure 
applies Intended duration Conditions creating the need for 
the exemption 
 Rail Transport 
Services 
  The bilateral reduction in the 
renting fees of railway 
wagons of countries 
mentioned aside (paragraph a) and the application of 
national treatment to tariff 
rates on the reciprocal transportation of goods with 
the countries mentioned 
aside (paragraph b). 
 a) Syria, Iraq, Iran, Lebanon 
 
b) Commonwealth of 
Independent States and the Baltic Republics. 
  Indefinite 
  Desire to facilitate rail transport 
services between Turkey and 
other countries. 
 
 Financial Services  
 
- Banking  
  Should national banks 
wishing to operate by 
establishing branches in the 
countries whose banks have 
already established or will 
establish branches  in Turkey, 
are forced to meet stricter 
conditions which they will 
be subject to under the 
legislation of those countries, 
or which are to be made 
stricter afterwards,  than 
those imposed in the Turkish 
Banks Act, foreign banks' 
compliance with the same 
conditions and the annulment 
of the permissions of those 
failing  to comply with such 
conditions may  be required 
by Council of Ministers' 
decision.  
  All countries  
  Indefinite  
  Desire to ensure equal treatment 
to Turkish banks in the other 
countries.  
  
  TN/S/O/TUR/Rev.1
 Page 47Sector or Sub sector Description of measure 
indicating its inconsistency with 
Article II Countries to which the measure 
applies Intended duration Conditions creating the need for 
the exemption 
 Accounting, 
Auditing and Book-
keeping Services 
  In order to perform the 
services under the title of 
"financial advisor", the 
citizens of the countries which have officially 
codified the principles for 
the profession of financial advisory may be authorized, 
under reciprocal conditions, 
provided that these persons should have the 
characteristics required for 
the professional of financial advisory in Turkey and 
should have rights to 
perform similar services in their own countries. 
  All countries 
  Indefinite 
  Desire to create favourable 
conditions for Turkish financial 
advisors to perform their jobs 
under equal conditions all over the world. 
 
 Telecommunication 
Services  
  Measures, including the  
application of different  
accounting rates for  different 
operato rs/countries covered  
by International 
Telecommunication  Services 
Agreements  between 
Government of  Turkey or  
Telecommunication 
Company and other  
Governments or various  
foreign operators.  
  Neighbouring countries  
and/or countries covered by  
Economic Cooperat ion 
Organization and Black Sea  
Economic Cooperation.  
  Indefinite  
  Bilateral agreements between  
Government of Turkey or  
Telecommunication Company  
and other governments and/or  
various foreign operators 
dealing with various aspects of  
cooperation.  
 
 
 
__________