Comercio de Servicios

CHAPTER 10

TRADE IN SERVICES


SECTION A

ARTICLE 10.1

Scope and coverage

1.    This Chapter applies to measures by the State Parties affecting trade in services taken by central, regional or local governments and authorities as well as by non-governmental bodies in the exercise of powers delegated by central, regional or local governments or authorities.

2.    Nothing in this Chapter shall be construed to impose any obligation on the State Parties regarding government procurement.

3.    This Chapter applies to measures of the State Parties affecting trade in services, with the exception of:

(a)    national maritime cabotage [1] ;  

(b)    air services, including domestic and international air transport services, whether scheduled or non-scheduled, and related services in support of air services, other than:

(i)    aircraft repair and maintenance services during which an aircraft is withdrawn from service;

(ii)    the selling and marketing of air transport services; and

(iii)    computer reservation system (CRS) services;

(c)    inland navigation.

4.     The provisions of this Chapter shall not apply to subsidies granted or grants provided by a State Party, including government-supported loans, guarantees, and insurance [2].

5.     This Chapter shall not apply to measures affecting natural persons seeking access to the employment market of a State Party, nor shall it apply to measures regarding nationality, citizenship, residence or employment on a permanent basis.

6.    The State Parties shall negotiate an Annex on Telecommunications Services, in a period not exceeding 3 (three) years after the date of entry into force of this Agreement, or as otherwise agreed by the State Parties.

7.     This chapter shall not apply to any taxation measures.

------------------------------

[1] Without prejudice to the scope of activities which may be considered as cabotage under the relevant laws and regulations of a State Party , national maritime cabotage under this Chapter covers transportation of passengers or goods between a port or point located in a Signatory MERCOSUR State and another port or point located in the same Signatory MERCOSUR State, including on its continental shelf (as provided in UNCLOS) and traffic originating and terminating in the same port or point located in the Signatory MERCOSUR State.

[2] For greater certainty, this paragraph includes any conditions attached to the receipt or continued receipt of such subsidies or grants, whether or not such subsidies or grants are offered exclusively to domestic services, service consumers, or service suppliers.

 

ARTICLE 10.2

Definitions

For the purposes of this Chapter:

(a)    "trade in services" means the supply of a service:

(i)    from the territory of a State Party into the territory of another State Party;

(ii)    in the territory of a State Party to the service consumer of another State Party;

(iii)    by a service supplier of a State Party, through commercial presence in the territory of another State Party;

(iv)     by a service supplier of a State Party, through presence of natural persons of a State Party in the territory of another State Party;

(b)    "services" means any service in any sector, except services supplied in the exercise of governmental authority;

(c)    "a service supplied in the exercise of governmental authority" means any service which is supplied neither on a commercial basis nor in competition with one or more service suppliers;

(d)    "service supplier" means any person that supplies, or seeks to supply, a service [3];

(e)    "natural person of a State Party" means a person having the nationality of one of the State Parties according to their respective laws and regulations;

(f)    "juridical person of a State Party" means a juridical person which is either:

(i)    constituted or otherwise organised under the law of that State Party, and is engaged in substantive business operations in the territory of a State Party; or

(ii)    in the case of the supply of a service through commercial presence, owned or controlled by:

(A)    natural persons of that State Party; or

(B)    juridical persons of that State Party identified under subparagraph (f)(i);

(g)     "measure" means a law, regulation, rule, procedure, decision, administrative action or any other form of a measure by a State Party;

(h)     "supply of a service" includes the production, distribution, marketing, sale and delivery of a service;

(i)    "measures by a State Party affecting trade in services" include measures with respect to:

(i)     the purchase, payment or use of a service;

(ii)     the access to and use of, in connection with the supply of a service, services which are required by that State Party to be offered to the public generally;

(iii)     the presence, including commercial presence, of persons of a State Party for the supply of a service in the territory of another State Party;

(j)    "commercial presence" means any type of business or professional establishment, including through:

(i)    the constitution, acquisition or maintenance of a juridical person; or

(ii)     the creation or maintenance of a branch or a representative office;

    within the territory of a State Party for the purpose of supplying a service;

(k)    "sector" of a service means:

(i)    with reference to a commitment, one or more subsectors of that service, as specified in a State Party's Schedule in Annex II (Schedules of Specific Commitments for Services) or Schedule in Annex III (Schedules of Reservations and Non-Conforming Measures for Services and Investment); or

(ii)     the whole of that service sector, including all of its subsectors;
        
(l)    "service of another State Party" means a service which is supplied,

(i)     from or in the territory of that other State Party, or in the case of maritime transport, by a vessel registered under the laws and regulations of that other State Party, or by a person of that other State Party which supplies the service through the operation of a vessel or its use in whole or in part; or

(ii)     in the case of the supply of a service through commercial presence or through the presence of natural persons, by service supplier of that other State Party;

(m)     "monopoly supplier of a service" means any person, public or private, which in the relevant market of the territory of a State Party is authorised or established formally or in effect by that State Party as the sole supplier of that service;

(n)    "service consumer" means any person that receives or uses a service;

(o)    "person" means either a natural person or a juridical person;

(p)     "juridical person" means any legal entity duly constituted or otherwise organised under applicable law, whether for profit or otherwise, and whether privately-owned or governmentally-owned, including any corporation, trust, partnership, joint venture, sole proprietorship or association;

(q)     a juridical person is:

(i)    "owned" by persons of a State Party if more than 50 % of the equity interest in it is beneficially owned by persons of that State Party;

(ii)    "controlled" by persons of a State Party if such persons have the power to name a majority of its directors or otherwise to legally direct its actions;

(iii)    "affiliated" with another person if it controls, or is controlled by, that other person; or if it and the other person are both controlled by the same person.

 

------------------------------

[3] Where the service is not supplied or sought to be supplied directly by a juridical person but through other forms of commercial presence such as a branch or a representative office, the service supplier shall, nonetheless, through such commercial presence be accorded the treatment provided for service suppliers under this Chapter. Such treatment shall be extended to the commercial presence through which the service is supplied or sought to be supplied and need not be extended to any other parts of the service supplier located outside the territory where the service is supplied or sought to be supplied.


ARTICLE 10.3

Market Access

1.     With respect to market access through the modes of supply identified in subparagraph (a) of Article 10.2 (Definitions), a State Party making commitments in accordance with Article 10.7 (Schedules of Specific Commitments) shall accord services and service suppliers of another State Party treatment no less favourable than that provided for under the terms, limitations and conditions agreed and specified in its Schedule of Specific Commitments for Services [4].
2.     The measures which a State Party shall not maintain or adopt either on the basis of a regional subdivision or on the basis of its entire territory, either in sectors where market access commitments are undertaken and in accordance with its specific commitments, as provided in Article 10.7 (Schedules of Specific Commitments), or subject to its non-conforming measures, as provided in Article 10.8 (Schedules of Non-Conforming Measures) are defined as:

(a)    limitations on the number of service suppliers whether in the form of numerical quotas, monopolies, exclusive service suppliers or the requirement of an economic needs test;

(b)    limitations on the total value of service transactions or assets in the form of numerical quotas or the requirement of an economic needs test;

(c)    limitations on the total number of service operations or on the total quantity of service output expressed in terms of designated numerical units in the form of quotas or the requirement of an economic needs test [5];

(d)    limitations on the total number of natural persons that may be employed in a particular service sector or that a service supplier may employ and who are necessary for, and directly related to, the supply of a specific service in the form of numerical quotas or the requirement of an economic needs test;

(e)    measures which restrict or require specific types of legal entity or joint venture through which a service supplier may supply a service; and

(f)    limitations on the participation of foreign capital in terms of maximum percentage limit on foreign shareholding or the total value of individual or aggregate foreign investment.

------------------------------

[4] If a State Party undertakes a market access commitment in relation to the supply of a service through the mode of supply referred to in subparagraph (a)(i) of Article 10.2 (Definitions) and if the cross-border movement of capital is an essential part of the service itself, that State Party is thereby committed to allow such movement of capital. If a State Party undertakes a market access commitment in relation to the supply of a service through the mode of supply referred to in subparagraph (a)(iii) of Article 10.2 (Definitions), it is thereby committed to allow related transfers of capital into its territory.

[5] Subparagraph(c) of paragraph 2 does not cover measures of a State Party which limit inputs for the supply of services.


ARTICLE 10.4

National Treatment

1.    A State Party making commitments in accordance with Article 10.7 (Schedules of Specific Commitments) shall, in the sectors inscribed in its Schedule of Specific Commitments for Services, and subject to any conditions and qualifications set out therein, accord to services and service suppliers of another State Party, with respect to all measures affecting the supply of services, treatment no less favourable than it accords to its own like services and service suppliers [6].
2.    A State Party making commitments in accordance with Article 10.8 (Schedules of Non-Conforming Measures) shall accord to services and service suppliers of another State Party, in respect of all measures affecting the supply of services, treatment no less favourable than that it accords to its own like services and service suppliers, subject to its non-conforming measures as provided in Article 10.8. [7]
3.    A State Party may meet the requirement of paragraph 1 or 2 by according to services and service suppliers of another State Party, either formally identical treatment or formally different treatment to that it accords to its own like services and service suppliers.
4.    Formally identical or formally different treatment shall be considered to be less favourable if it modifies the conditions of competition in favour of services or service suppliers of a State Party compared to like services or service suppliers of another State Party.

------------------------------

[6] Specific commitments assumed under this Article shall not be construed to require any State Party to compensate for any inherent competitive disadvantages which result from the foreign character of the relevant services or service suppliers.

[7] Nothing in this Article shall be construed to require any State Party to compensate for any inherent competitive disadvantages which result from the foreign character of the relevant services or service suppliers.


ARTICLE 10.5

Formal Requirements

Article 10.4 (National Treatment) does not prevent a State Party from adopting or maintaining a measure that prescribes formal requirements in connection with the supply of a service, provided that such requirements are not applied in a manner which would constitute a means of arbitrary or unjustifiable discrimination. These measures include requirements:
(a)    to obtain a licence, registration, certification, or authorisation in order to supply a service or as a membership requirement of a particular profession, such as requiring membership in a professional organisation or participation in collective compensation funds for members of professional organisations;
(b)    for a service supplier to have a local agent for service or maintain a local address;
(c)    to speak a national language or hold a driver's licence; or
(d)    that a service supplier:
(i)    post a bond or other form of financial security;
(ii)    establish or contribute to a trust account;
(iii)    maintain a particular type and amount of insurance;
(iv)    provide other similar guarantees; or

(v)    provide access to records.


SECTION B

ARTICLE 10.6

Scheduling of Commitments

1.    Each State Party shall make commitments under Article 10.3 (Market Access) and Article 10.4 (National Treatment) in accordance with either Article 10.7 (Schedules of Specific Commitments) or Article 10.8 (Schedules of Non-Conforming Measures).

2.    A State Party making commitments in accordance with Article 10.7 (Schedules of Specific Commitments) shall make commitments under the applicable paragraphs in Article 10.3 (Market Access) and Article 10.4 (National Treatment).

3.    A State Party making commitments in accordance with Article 10.8 (Schedules of Non-Conforming Measures) shall make commitments under the applicable paragraphs in Article 10.3 (Market Access), Article 10.4 (National Treatment), Article 10.9 (Local Presence) and Article 10.10 (Most-Favoured-Nation Treatment).


ARTICLE 10.7

 Schedules of Specific Commitments

1.     A State Party making commitments in accordance with this Article shall set out in its Schedule in Annex II (Schedules of Specific Commitments for Services), the specific commitments it undertakes under Article 10.3 (Market Access) and Article 10.4 (National Treatment). With respect to sectors where such commitments are undertaken, each Schedule in Annex II (Schedules of Specific Commitments for Services) shall specify:

(a)    terms, limitations and conditions on market access;
 
(b)    conditions and qualifications on national treatment;

(c)    undertakings relating to additional commitments; and

(d)    where appropriate, the timeframe for implementation of such commitments.
 
2.    Measures inconsistent with both Article 10.3 (Market Access) and Article 10.4 (National Treatment) shall be inscribed in the column relating to Article 10.3 (Market Access). In this case, the inscription will be considered to provide a condition or qualification to Article 10.4 (National Treatment) as well.


ARTICLE 10.8

 Schedules of Non-Conforming Measures

1.    For a State Party making commitments in accordance with this Article, Article 10.3 (Market Access), Article 10.4 (National Treatment), Article 10.9 (Local Presence) and Article 10.10 (Most-Favoured-Nation Treatment) shall not apply to:
(a)    any existing non-conforming measure that is maintained by that State Party at:
 
(i)    the central level of government as set out by that State Party in List A of its Schedule in Annex III (Schedules of Reservations and Non-Conforming Measures for Services and Investment);
 
(ii)    the regional level of government; or

(iii)    the local level of government;

(b)    the continuation or prompt renewal of any non-conforming measure referred to in subparagraph (a); or

(c)    an amendment to any non-conforming measure referred to in subparagraph (a) to the extent that the amendment does not decrease the conformity of the measure, as it existed at the date of entry into force of this Agreement, with Article 10.3 (Market Access), Article 10.4 (National Treatment), Article 10.9 (Local Presence) or Article 10.10 (Most-Favoured-Nation Treatment).

2.    Article 10.3 (Market Access), Article 10.4 (National Treatment), Article 10.9 (Local Presence) and Article 10.10 (Most-Favoured-Nation Treatment) shall not apply to any measure that a State Party adopts or maintains with respect to sectors, sub-sectors or activities set out in List B of its Schedule in Annex III (Schedules of Reservations and Non-Conforming Measures for Services and Investment).


ARTICLE 10.9

Local Presence

A State Party making commitments in accordance with Article 10.8 (Schedules of Non-Conforming Measures) shall not require a service supplier of another State Party to establish or maintain a representative office, a branch, or any form of juridical person, or to be resident, in its territory as a condition for the supply of a service as described in subparagraphs (a)(i), (ii), or (iv) of Article 10.2 (Definitions), subject to its non-conforming measures as provided in Article 10.8 (Schedules of Non-Conforming Measures).


ARTICLE 10.10

Most-Favoured-Nation Treatment [8]

1.    A State Party making commitments in accordance with Article 10.8 (Schedules of Non-Conforming Measures) shall, subject to its non-conforming measures set out in its Schedule in Annex III (Schedules of Reservations and Non-Conforming Measures for Services and Investment), accord to services and services suppliers of another State Party making commitments in accordance with Article 10.8 treatment no less favourable than that it accords, in like circumstances, to services and services suppliers of a non-State Party.

2.    For greater certainty, whether treatment is accorded in "like circumstances" depends on the totality of the circumstances, including whether the relevant treatment distinguishes between services or services suppliers on the basis of legitimate public welfare objectives.

------------------------------

[8] This Article shall not apply to Argentina, Paraguay and Uruguay. The treatment under this Article shall not be accorded to services and services suppliers of Argentina, Paraguay and Uruguay. For the purposes of this Article, "another State Party" means (a) for Singapore: Brazil; and (b) for Brazil: Singapore.  

SECTION C

ARTICLE 10.11

Domestic Regulation [9]
1.    Disciplines in this Article apply to measures by a State Party relating to licensing requirements and procedures and qualification requirements and procedures affecting trade in services.

2.    For State Parties making commitments in accordance with Article 10.7 (Schedule of Specific Commitments), disciplines in this Article shall only apply to sectors for which the State Party has undertaken specific commitments and to the extent that these commitments apply.

3.    For State Parties making commitments in accordance with Article 10.8 (Schedule of Non-Conforming Measures), disciplines in this Article do not apply to measures that a State Party adopts or maintains with respect to sectors, sub-sectors, or activities as set out by that State Party in its Schedule in Annex III (Schedules of Reservations and Non-Conforming Measures for Services and Investment).

4.      The State Parties recognise the right to regulate and to introduce new regulations on the supply of services within their territories in order to meet their policy objectives.

5.    In accordance with paragraphs 2 or 3, each State Party shall ensure that all measures of general application affecting trade in services are administered in a reasonable, objective and impartial manner.

6.    Where a State Party adopts or maintains a measure relating to licensing requirements and procedures, or qualification requirements and procedures, relating to trade in services, the State Party shall, with respect to that measure:

(a)    ensure that requirements or procedures are based on criteria that are objective and transparent, such as competence and ability to supply a service; and

(b)    ensure that procedures are reasonable, simple, and do not in themselves unduly prevent fulfilment of a requirement.

7.    Each State Party shall ensure that licensing procedures, or qualification procedures used by the competent authority and decisions of the competent authority in the authorisation process are impartial with respect to all applicants. The competent authority should reach its decisions in an independent manner and in particular, should not be accountable to any person supplying a service.

8.    To the extent practicable, each State Party shall avoid requiring an applicant to approach more than one competent authority for each application for authorisation [10].

9.    Where authorisation is required for the supply of a service, the competent authorities of a State Party shall:

(a)    to the extent practicable, permit an applicant to submit an application at any time throughout the year [11];

(b)    allow a reasonable period for the submission of an application where specific time periods for applications exist;

(c)    to the extent practicable, ascertain without undue delay the completeness of an application for processing under a State Party's laws and regulations;

(d)    if they consider an application complete for processing under the State Party's laws and regulations [12],  within a reasonable period of time after the submission of the application ensure that:

(i)    the processing of the application is completed; and

(ii)    the applicant is informed of the decision concerning the application [13]  to the extent possible in writing [14] ;

(e)    on request of an applicant, provide without undue delay, information concerning the status of the application;

(f)    taking into account their competing priorities and resource constraints, endeavour to accept applications in electronic format; and

(g)    accept copies of documents, that are authenticated in accordance with the State Party's laws and regulations, in place of original documents, unless the competent authorities require original documents to protect the integrity of the authorisation process.

10.    Each State Party shall ensure that the authorisation fees [15] charged by its competent authorities are reasonable, transparent, based on authority set out in a measure, and do not in themselves restrict the supply of the relevant service.

11.    Each State Party shall ensure that an authorisation, once granted, enters into effect without undue delay, subject to applicable terms and conditions [16].

12.    If an application is considered incomplete under a State Party's laws and regulations, the State Party's competent authority shall, within a reasonable period of time, to the extent practicable, inform the applicant.

13.    If an application is rejected, to the extent possible under a State Party's laws and regulations, either upon their own initiative or upon request of the applicant, the State Party's competent authority shall inform the applicant of the reasons for rejection and, if applicable, the procedures for resubmission of an application; an applicant should not be prevented from submitting another application [17] solely on the basis of a previously rejected application.

14.    Each State Party shall maintain or institute as soon as practicable judicial, arbitral, or administrative tribunals or procedures that provide for, on request of an affected service supplier of a State Party, a prompt review of, and if justified, appropriate remedies for, administrative decisions affecting trade in services. If such procedures are not independent of the agency entrusted with the administrative decision concerned, each State Party shall ensure that the procedures are applied in a way that provides for an objective and impartial review.

15.    Nothing in paragraph 14 shall be construed to require a State Party to institute such tribunals or procedures where this would be inconsistent with its constitutional structure or the nature of its legal system.

16.    Where a State Party requires authorisation to supply a service, the State Party shall provide the information necessary to comply with the requirements and procedures for obtaining, maintaining, amending and renewing such authorisation. Such information shall include, where it exists:

(a)    fees;

(b)    contact information of relevant competent authorities;

(c)    procedures for appeal or review of decisions concerning applications;

(d)    procedures for monitoring or enforcing compliance with the terms and conditions of licenses or qualifications;

(e)    opportunities for public involvement, such as through hearings or comments;

(f)    indicative timeframes for processing of an application; and

(g)    the requirements and procedures.

------------------------------

[9] For greater certainty, this Article will not apply to measures of the State Parties relating to licensing requirements and procedures and qualification requirements and procedures that affect trade in financial services as defined in Annex 10-B (Financial Services).

[10] For greater certainty, a State Party may require multiple applications for authorisation where a service is within the jurisdiction of multiple competent authorities.

[11] Competent authorities are not required to start considering applications outside of their official working hours and working days.

[12] Competent authorities may require that all information is submitted in a specified format to consider it "complete for processing".

[13] Competent authorities may meet this requirement by informing an applicant in advance in writing, including through a published measure, that lack of response after a specified period of time from the date of submission of an application indicates acceptance of the application or rejection of the application.

[14]  "In writing" may include in electronic form. 

[15]  Authorisation fees do not include payments for auction, the use of natural resources, royalties, tendering or other non-discriminatory means of awarding concessions, or mandated contributions to universal service provision.

[16]  Competent authorities are not responsible for delays due to reasons outside their competence.

[17] Competent authorities may require that the content of such an application be revised.


ARTICLE 10.12

Recognition

1.    For the purposes of fulfilment, in whole or in part, of its relevant standards or criteria for authorisation, licensing or certification of service suppliers, and subject to the requirements of paragraph 3, a State Party may recognise the education or experience obtained, requirements met, or licences or certifications granted in a particular country, including any State Party and non-State Parties. Such recognition may be based upon an agreement or arrangement with the country concerned, or accorded autonomously.

2.    Where a State Party recognises, by agreement or arrangement, the education or experience obtained, requirements met, or licences or certifications granted, in a non-State Party, that State Party shall afford another State Party adequate opportunity to negotiate its accession to such an agreement or arrangement, whether existing or future, or to negotiate a comparable agreement or arrangement with it. Where a State Party accords recognition autonomously, it shall afford adequate opportunity for another State Party to demonstrate that the education or experience obtained, requirements met, or licences or certifications granted, in the territory of that State Party should also be recognised.

3.    A State Party shall not accord recognition in a manner which would constitute a means of discrimination between countries in the application of its standards or criteria for the authorisation, licensing or certification of services suppliers, or a disguised restriction on trade in services.

4.    For State Parties making commitments in Article 10.10 (Most Favoured-Nation Treatment), nothing in that Article shall be construed to require any State Party to accord such recognition to the education or experience obtained, requirements met, or licences or certifications granted in another State Party.
ARTICLE 10.13

Disclosure of confidential information

Nothing in this Chapter shall require any State Party to provide confidential information, the disclosure of which would impede law enforcement, or otherwise be contrary to the public interest, or which would prejudice legitimate commercial interests of particular enterprises, public or private.


ARTICLE 10.14

Monopolies and Exclusive Service Suppliers

1.    Each State Party shall ensure that any monopoly supplier of a service in its territory does not, in the supply of the monopoly service in the relevant market, act in a manner inconsistent with that State Party's commitments under this Chapter.

2.    Where a State Party's monopoly supplier competes, either directly or through an affiliated company, in the supply of a service outside the scope of its monopoly rights and which is subject to that State Party's commitments, that State Party shall ensure that such a supplier does not abuse its monopoly position to act in its territory in a manner inconsistent with such commitments.

3.    If a State Party has a reason to believe that a monopoly supplier of a service of another State Party is acting in a manner inconsistent with paragraph 1 or 2, it may request that other State Party establishing, maintaining, or authorising such a supplier to provide specific information concerning the relevant operations.

4.    This Article shall also apply to cases of exclusive service suppliers, where a State Party, formally or in effect:

(a)    authorises or establishes a small number of service suppliers; and

(b)    substantially prevents competition among those suppliers in its territory.


ARTICLE 10.15

Payments and transfers

1.    Except under the circumstances referred to in Article 19.10 (Temporary Safeguard Measures) of Chapter 19 (Institutional, General and Final Provisions), a State Party shall not apply restrictions on international transfers and payments for current transactions relating to its commitments.

2.    Nothing in this Chapter shall affect the rights and obligations of the State Parties under the Articles of Agreement of the IMF, including the use of exchange actions, which are in conformity with the Articles of Agreement of the IMF, provided that a State Party shall not impose restrictions on capital transactions inconsistent with its commitments under this Chapter regarding such transactions, except under Article 19.10 (Temporary Safeguard Measures) of Chapter 19 (Institutional, General and Final Provisions Chapter) or on request of the IMF.


ARTICLE 10.16

Denial of Benefits

A State Party may deny the benefits of this Chapter to:

(a)    the supply of a service, if it establishes that this service is supplied from or in the territory of a non-State Party;

(b)    a juridical person, if it establishes that it is a juridical person of a non-State Party;

(c)    in the case of the supply of a maritime transport service, if it establishes that the service is supplied:

(i)    by a vessel registered under the laws and regulations of a non-State Party; and

(ii)    by a person of a non-State Party which operates or uses the vessel in whole or in part.


ARTICLE 10.17

Subcommittee on Trade in Services

1.    A Subcommittee on Trade in Services is hereby established, composed of representatives of each State Party.

2.    The functions of the Subcommittee on Trade in Services shall include monitoring, collaborating and considering any matter arising under or relating to the implementation or operation of this Chapter and its Annexes. This includes the support of relevant bodies or authorities in pursuing the activities listed in this Chapter and its Annexes.
 
3.    The Subcommittee may meet as necessary, as mutually agreed by the State Parties.

ARTICLE 10.18

Annexes

The following Annexes form an integral part of this Chapter:

(a)    Annex 10-A (Professional Services);

(b)    Annex 10-B (Financial Services);

(c)    Annex 10-C (Postal Services);

(d)    Annex II (Schedules of Specific Commitments for Services);

(e)    Annex III (Schedules of Reservations and Non-Conforming Measures for Services and Investment).

ANEXOS

Anexo 10-A - Servicios Profesionales

Anexo 10-B - Servicios Financieros

Anexo 10-C  - Servicios Postales

Lista de Compromisos Específicos sobre Servicios de Argentina

Lista de Compromisos Específicos sobre Servicios de Paraguay

Lista de Compromisos Específicos sobre Servicios de Uruguay

Lista de Reservas y Medidas No Conformes sobre Servicios e Inversiones de Brasil

Lista de Reservas y Medidas No Conformes sobre Servicios e Inversiones de Singapur