RESTRICTEDWORLD TRADE
ORGANIZATIONWT/ACC/SPEC/TPKM/3
6 May 1998
(98-1802)
Working Party on the
Accession of Chinese Taipei
ACCESSION OF CHINESE TAIPEI
Revised Specific Commitments on Services
The following Revised Specific Commitments on Services have been received from the
Representation of the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu (hereinafter
referred to as "Chinese Taipei").
_______________WT/ACC/SPEC/TPKM/3
Page 2CHINESE TAIPEI - REVISED SPECIFIC COMMITMENTS
Modes of supply: 1)   Cross-border supply 2)    Consumption abroad3)   Commercial presence 4)   Presence of natural persons
Sector or sub-sector Limitations on market access L imitations on national treatment Additional commitments
I. HORIZONTAL COMMITMENTS
All Sectors (except as indicated
otherwise in specific sectors)Investment
3)
(a) Foreign business and individuals may
directly invest in Chinese Taipei,unless otherwise falling into the
measures of limitations specified in
the specific sectors.
(b) Until 31 December 2000, with respect
to companies whose shares are listedin the securities markets ofChinese Taipei.
(i) Any non-Chinese Taipei
natural or juridical person
may hold 15% of the totalissued stocks of a listedcompany;
(ii) All non-Chinese Taipei
natural or juridical persons,
in the aggregate, may hold30% of the total issued stocks
of a listed company.
On 1 January 2001 and thereafter, no
limitations shall exist, except as
otherwise specified in this Schedulefor specific sectors.
Acquiring the Rights and Interests in the Land3)(a) Land in agriculture, forestry, fishing,
pasture, hunting, salt production,
mines and sources of water may not
be transferred, encumbered or leased
to foreigners.WT/ACC/SPEC/TPKM/3
Page 3Modes of supply: 1)   Cross-border supply 2)   Consumption abroad3)   Commercial  presence 4)   Presence of natural persons
Sector or sub-sector Limitations on market access L imitations on national treatment Additional commitments
Entry and Temporary Stay of Natural Persons
4) Unbound, except for measures
concerning the entry and temporary
stay of natural persons in the
following categories:
(a) Business visitors may enter and stay
for an initial period of no more than90 days.4) Unbound except for measures
concerning the categories of natural
persons referred to in the marketaccess column.
Business visitor being a natural
person who stays in Chinese Taipeiwithout receiving remuneration from
within Chinese Taipei and is not
engaged in making direct sales to thegeneral public, for the purpose of
participating in business meetings,
business negotiations, the preparation
for establishing a commercial
presence or other similar activities.
(b) Intra-corporate transferees may enter
and stay in Chinese Taipei for atwo-year initial period that may be
renewed for one-year periods
indefinitely.
Intra-corporate transferee being a
natural person who has been
employed by a juridical person ofanother member for a period of not
less than 1 year and who seeks
temporary entry to provide services as
a responsible person, a senior
manager or a specialist through abranch, subsidiary or affiliateestablished in Chinese Taipei.WT/ACC/SPEC/TPKM/3
Page 4Modes of supply: 1) Cross- border supply 2) Consumption abroad 3) Commerci al presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access L imitations on national treatment Additional commitments
A responsible person means a board
director, the general manager, a branch
manager or a department head
appointed by the board with theauthority to sign for the employing
entity.
A senior manager means a head or a
supervisor who has the authority to
appoint or remove the personnel or to
make such recommendation, and hasthe power to make decisions over the
day-to-day operation.
A specialist means a natural personwithin an organization who possesses
knowledge at an advanced level of
expertise and who possesses proprietary
knowledge of the organization'sservices, research equipment,
techniques, or management. (Specialists
may include, but are not limited to,
members of licensed professions.)
(c) A natural person employed by  business
entities in Chinese Taipei, may enter
and stay for a period of no more than 3years.
(d) Persons who are employees of an
enterprise outside Chinese Taipei not
having commercial presence in Chinese
Taipei may enter and stay in Chinese
Taipei with the following requirements:
(i) The enterprise outside
Chinese Taipei has concluded
a service contract with an
enterprise engaged in business
operation in Chinese Taipei.WT/ACC/SPEC/TPKM/3
Page 5Modes of supply:1) Cross-border supply 2) Consumption abro ad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
(ii) These persons should have
been employed by the
enterprise outsideChinese Taipei for a period of
no less than one year and have
met the requirements
prescribed for "specialist"above.
(iii) The persons may not engage in
other employment while inChinese Taipei.
(iv) The commitment relates only
to the service activity which isthe subject of the contract.  It
does not confer entitlement to
practice generally as a licensed
professional in Chinese Taipei.
Each temporary stay may be for a
period of no more than 90 days or for
the duration of the contract, whichever
is less.
Such entry permit may be valid for a
twelve month period.
Such persons may be permitted
multiple entries within the twelvemonth period.
The contract has to be obtained for
providing services mentioned below:
- architectural services (8671),
- engineering services (8672),- integrated engineering services (8673),
- urban planning and landscape
architectural services (8674),WT/ACC/SPEC/TPKM/3
Page 6Modes of supply: 1) Cross-border supply 2 ) Consumption abroad 3) Commercial pr esence 4) Presence of natural persons
Sector or sub-sector Limitations on market access L imitations on national treatment Additional commitments
- computer and related services (841,
842, 843, 844, 845,849),
- research and development services
(851, 852, 853),
- market research and public opinion
polling services (864),
- management consulting services
(865),
- services related to management
consulting (866),
- engineering related scientific and
technical consulting services (8675),
- maintenance and repair of equipment
(633, 8861-8866) (excluding
maritime vessels and land transport
equipment), and
- travel agencies and tour operators
services (7471)WT/ACC/SPEC/TPKM/3
Page 7Modes of supply: 1) Cross-border supply 2 ) Consumption abroad 3) Commercial pr esence 4) Presence of natural persons
Sector or sub-sector Limitations on market access L imitations on national treatment Additional commitments
II. SECTOR-SPECIFIC COMMITMENTS
1. BUSINESS SERVICES
A. Professional Services
(a) Legal services (861**)
(i) Legal services provided by
"Attorney of foreign legal
affairs (AFLA)"1
AFLA may practice the
law of his/her home
jurisdictions or
international lawindependently.1) None
2) None
3) Access is restricted to natural
persons
2. Establishment of a law
office is required and service must be
provided by natural persons.
Partnership3 in law office is limited to
persons registered as attorneys of
foreign legal affairs.1) None
2) None.
3) Access is restricted to natural
person.  The firm name must indicatethe title of "attorney of foreign legalaffairs"Chinese Taipei will allow
AFLAs to establish
partnership with or employ
licensed lawyer ofChinese Taipei three years
after accession to the
WTO
4.
A service provider isrequired to cooperate with
the licensed lawyer in
Chinese Taipei or get
his/her written opinions in
the following matters:4) Unbound except as indicated in the
horizontal section. In addition:
(a) Establishment of a law office in the
form of sole proprietorship or
partnership is required and service
must be provided by natural persons.4) Unbound except as indicated in the
horizontal section
                                                     
1A service provider must be recognized by the Ministry of Justice as "attorney of foreign legal affairs" and register with the B ar Association in the locality in Chinese Taipei where the law firm is located.  The
conditions for granting recognition by the Ministry of Justice are as follows:
(a) the service provider is qualified as a lawyer in his/her home jurisdictions, and
(b) the service provider has practised as a qualified lawyer for at least 5 years in his/her home jurisdiction.  However, should  a foreign lawyer be employed by a lawyer of Chinese Taipei as an assistant or
consultant or have practised his/her home jurisdiction laws elsewhere, the term, up to a maximum of two years, of employment or  practice may be accredited to the said five year term.
Any foreign lawyer who is already employed by a Chinese Taipei lawyer by 18 November 1996 in accordance with the Regulation Con cerning Chinese Taipei's Lawyers' Employment of Foreigners
and Administration Thereof, may apply to become an AFLA after the completion of the two years' employment period.
2The AFLA is required to indicate the jurisdictions where he/she is qualified as a lawyer.
3Note for transparency:  According to the Law of Chinese Taipei, partnership is not a juridical person.
4Before the AFLAs are permitted to form partnership with or employ the licensed lawyers of Chinese Taipei, they are permitted to  form a cooperative relationship with licensed lawyers of Chinese Taipei except
in the form of a joint liability and profit sharing arrangement.WT/ACC/SPEC/TPKM/3
Page 8Modes of supply: 1) Cross-border supply 2 ) Consumption abroad 3) Commercial pr esence 4) Presence of natural persons
Sector or sub-sector Limitations on market access L imitations on national treatment Additional commitments
- preparation of legal
documents or
representation as attorney
in matters concerning
marriage or parental cases
in which the national ofChinese Taipei is a party.(b) Partnership in a law office is limited
to persons registered as attorneys offoreign legal affairs.
- preparation of legal
documents or
representation as attorney
in matters concerning
inheritance in which the
national of Chinese Taipeiis a party or the estate islocated in Chinese Taipei.
(ii) Foreign legal assistant or
consultant:1) None
2) None1) None
2) None
Foreigners who arecollege graduates majoring
in law-related subject or
have law-related working
experience for at least
2 years, or who havepassed the lawyer's
examination in any foreign
country and may beemployed by3) Access is restricted to natural persons
4) Unbound except as indicated in the
horizontal section3) Access is restricted to natural persons
4) Unbound except as indicated in the
horizontal sectionWT/ACC/SPEC/TPKM/3
Page 9Modes of supply: 1) Cross-border supply 2 ) Consumption abroad 3) Commercial pr esence 4) Presence of natural persons
Sector or sub-sector Limitations on market access L imitations on national treatment Additional commitments
Chinese Taipei lawyers or
"attorneys of foreign legal
affairs" to work as
assistants or consultants
who shall assist
Chinese Taipei lawyers or"attorneys of foreign legal
affairs" with their
professional knowledge or
experience and shall not
conduct litigation or
provide other legal service
under their own names.
(b) Accounting, auditing and
bookkeeping services
(862)1) None, except for services related to
accountant attestation practice in
Chinese Taipei.1) None
(i) Certified public
accountant (862**)2) None, except for services related to
accountant attestation practice in
Chinese Taipei, which can be
provided only by the certified publicaccountants of Chinese Taipei.2) None
3) Access is restricted to natural persons.
Establishment of an office other thanin a form of a company is required
and services must be provided by
natural persons.
4) Unbound except as indicated in the
horizontal section3) None
4) Unbound except as indicated in the
horizontal section
(ii) Other (excluding certified
public accountant) (862**)1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal sectionWT/ACC/SPEC/TPKM/3
Page 10Modes of supply: 1) Cross-border supply 2 ) Consumption abroad 3) Commercial pr esence 4) Presence of natural persons
Sector or sub-sector Limitations on market access L imitations on national treatment Additional commitments
(c) Taxation services (863)
(i) Income tax certification
services (863**)1) None, except for services related to
Chinese Taipei's income tax
certifications.
2) None, except for services related to
Chinese Taipei's income tax
certifications, which can only beprovided by the natural person who
has obtained tax attorney licence of
Chinese Taipei.1) None
2) None
3) Access is restricted to natural persons.
Establishment of an office other than
in a form of a company is required,
and service must be provided bynatural persons.3) None
4) Unbound except as indicated in the
horizontal section4) Unbound except as indicated in the
horizontal section
(ii) Taxation services
(excluding income tax
certification services
supplied by a tax attorney)
(863**)1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal section
(d) Architectural services
(8671),
(e) Engineering services
(8672),
(f) Integrated engineering
services (8673),
(g) Urban planning and
landscape architecturalservices (8674)
(i) Architect 1) None, except for services related to
the architect certification practice in
Chinese Taipei, which can only be
provided by the licensed architects ofChinese Taipei.1) NoneWT/ACC/SPEC/TPKM/3
Page 11Modes of supply:1) Cross-border supply 2) Consumption abro ad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
2) None, except for services related to
architect certification practice in
Chinese Taipei, which can only beprovided by the licensed architects of
Chinese Taipei.2) None
3) Access is restricted to natural persons.
Establishment of an office other than in
a form of a company is required andservice must be provided by natural
persons.3) None
4) Unbound except as indicated in the
horizontal section. In addition:
Architecture firms established inChinese Taipei may employ foreign
technicians speciali zed in architecture,
construction and related engineering
technology.4) Unbound except as indicated in the
horizontal section
(ii) Professional engineer 1) None, except for services related to
professional engineer certification
practice in Chinese Taipei, which can
only be provided by the licensed
professional engineers of Chinese
Taipei.
2) None, except for services related to
professional engineer certification
practice in Chinese Taipei, which can
only be provided by the licensed
professional engineers of Chinese
Taipei.1) None
2) None
3) Access is restricted to natural persons.
Establishment of an office other than ina form of a company is required, and
service must be provided by natural
persons.
4) Unbound except as indicated in the
horizontal section3) None
4) Unbound except as indicated in the
horizontal sectionWT/ACC/SPEC/TPKM/3
Page 12Modes of supply:1) Cross-border supply 2) Consumption abro ad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
(iii) Other (excluding the
architect and professional
engineer certification
services)1) None
2) None
3) None4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None4) Unbound except as indicated in the
horizontal section
(iv) Veterinary services (932) 1) None, except for services related to the
prescription, diagnosis and examination
which shall be provided by the licensedveterinarian of Chinese Taipei with
practice permit from Chinese Taipei.
2) None1) None
2) None
3)
(a) Access is restricted to natural persons.
Establishment of an office other than in
a form of a company is required, and
service must be provided by natural
persons.3) None
(b) Veterinary assistant shall also meet one
of the following requirements with
verification documents:
(i) practising as a veterinarian
assistant for at least 4 years; or
(ii) undertaking veterinary-related
work for at least 5 years.
4) Unbound except as indicated in the
horizontal section4) Unbound except as indicated in the
horizontal section
B. Computer and Related
Services (excluding the
computer airline reservationsystem services)
(841, 842, 843, 844, 845,
849)1) None
2) None3) None
4) Unbound except as indicated in the
horizontal section1) None
2) None3) None
4) Unbound except as indicated in the
horizontal sectionWT/ACC/SPEC/TPKM/3
Page 13Modes of supply:1) Cross-border supply 2) Consumption abro ad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
C. Research and  Development
Services (851, 852, 853)1) None
2) None
3) None4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None4) Unbound except as indicated in the
horizontal section
D. Real Estate Services
- Services incidental to
residential andnon-residential buildings
and land sales agents(82203**, 82205**)1) None
2) None
3) None4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None4) Unbound except as indicated in  the
horizontal section
E. Rental/Leasing Services
Without Operators
(b) Concerning aircraft
(excluding cabotage)
(83104**)1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal section
(d) Concerning other
machinery and equipment
(83106 -83109)1) None
2) None
3) None4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None4) Unbound except as indicated in the
horizontal section
(e) Other (832) 1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None
4) Unbound except as indicated in  the
horizontal section
F. Other Business Services
(a) Advertising services(i) Television and radio
advertising services (thebusinesses producing or
broadcasting/screening
advertisements for
television or radio) (871**)1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None
4) Unbound except as indicated in  the
horizontal sectionWT/ACC/SPEC/TPKM/3
Page 14Modes of supply:1) Cross-border supply 2) Consumption abro ad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
(ii) Other advertising services
(871**)1) None
2) None
3) None4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None4) Unbound except as indicated in the
horizontal section
(b) Market research and public
opinion polling services
(864)1) None
2) None
3) None4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None4) Unbound except as indicated in the
horizontal section
(c) Management consulting
services (865)1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal section
(d) Services related to
management consulting
(866) (includes
management and operationby contract of health care
facilities on a "for fee" basis
but does not include
practice of the medical
profession)1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None
4) Unbound except as indicated in  the
horizontal section
(e) Technical testing and
analysis services (8676)1) None
2) None
3) None4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None4) Unbound except as indicated in the
horizontal section
(f) Consulting services
incidental to agriculture,
animal husbandry and
forestry (88110**,
88120**, 88140**)1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal sectionWT/ACC/SPEC/TPKM/3
Page 15Modes of supply:1) Cross-border supply 2) Consumption abro ad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
(h) Services incidental to
mining (883, 5115)1) None
2) None
3) None4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None4) Unbound except as indicated in the
horizontal section
(i) Services incidental to
manufacturing (excluding
CPC 88442 publishing and
printing) (884**, 885)1) None
2) None
3) None4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None4) Unbound except as indicated in the
horizontal section
(k) Placement and supply
services of personnel (872)1) Unbound
2) None
3) None
4) Unbound except as indicated in the
horizontal section1) Unbound
2) None
3) None
4) Unbound except as indicated in the
horizontal section
(m) Engineering related
scientific and technical
consulting services (8675)1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None
4) Unbound except as indicated in  the
horizontal section
(n) Maintenance and repair of
equipment (633,8861-8866) (excluding
maritime vessels, aircraft
and other transport
equipment)1) None
2) None3) None
4) Unbound except as indicated in the
horizontal section1) None
2) None3) None
4) Unbound except as indicated in the
horizontal section
(o) Building-cleaning services
(874)1) Unbound*
2) None
3) None
4) Unbound except as indicated in the
horizontal section1) Unbound*
2) None
3) None
4) Unbound except as indicated in the
horizontal section
(p) Photographic services (875) 1) None
2) None3) None
4) Unbound except as indicated in the
horizontal section1) None
2) None3) None
4) Unbound except as indicated in the
horizontal sectionWT/ACC/SPEC/TPKM/3
Page 16Modes of supply:1) Cross-border supply 2) Consumption abro ad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
(q) Packaging services (876) 1) None
2) None
3) None4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None4) Unbound except as indicated in the
horizontal section
(r) Publishing services
(88442**)1) None
2) None
3) None4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None4) Unbound except as indicated in the
horizontal section. In addition,
residence in Chinese Taipei is required
for a publisher and an editor.
(s) Convention services
(87909*)
- Activities of establishments
engaged in provision ofplanning, organizing,
managing and marking
services for conventionsand similar events
(including catering andbeverage service)1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal section
(t) Other
(i) Telephone answering
services (87903)1) None
2) None3) None
4) Unbound except as indicated in the
horizontal section1) None
2) None3) None
4) Unbound except as indicated in  the
horizontal section
(ii) Duplicating services
(87904)1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal sectionWT/ACC/SPEC/TPKM/3
Page 17Modes of supply:1) Cross-border supply 2) Consumption abro ad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
(iii) Translation and
interpretation services(87905)1) None
2) None
3) None4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None4) Unbound except as indicated in the
horizontal section
(iv) Mailing list compilation and
mailing services     (87906)1) None
2) None
3) None4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None4) Unbound except as indicated in the
horizontal section
(v) Specialty design services
(87907)1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal section
2. COMMUNICATION SERVICES
B. Land-Based International
Courier Services:
All ground services arising
as part of an international
shipment being handled by
an air express carrier, fordelivery to a consignee,
except for those currently
specifically reserved to the
Chinese Taipei postal
authorities by law.1) None
2) None
3) None4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None4) Unbound except as indicated in the
horizontal sectionWT/ACC/SPEC/TPKM/3
Page 18Modes of supply:1) Cross-border supply 2) Consumption abro ad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
C. Telecommunication Services
- This draft schedule is in accordance with the Chairman's notes  of 16 January 1997 (S/GBT/W/2/Rev.1) on Scheduling Basic Teleco mmunication Services
Commitments, and of 3 February 1997 (S/GBT/W/3) on Market Access Limitations on Spectrum Availability.
(A) Basic Telecommunication
Services
Facilities-based and public
switched telecom services5Chinese Taipei undertakesthe obligations contained in
the reference paper attached
hereto.
(a) Voice telephone services
(7521)
(b) Packet-switched data
transmission services
(7523**)1) None, except that:
- For voice telephone services,
the use of leased circuits
connected to PSTN is not
allowed until 1 July 2001.1) None
(c) Circuit-switched data
transmission services
(7523**)
(d) Telex services
(7523**)- Provision of satellite-based
mobile communication
services is subject to
commercial arrangements withChinese Taipei licensed
operators.
(e) Telegraph services
(7523**)2) None 2) None
(f) Facsimile services
(7521**, 7529**)3) None, except that:
- A service supplier shall be a
company limited by sharesincorporated in Chinese
Taipei.3) The chairman and a majority of the
board of directors shall be ChineseTaipei persons.
                                                     
5According to the Telecommunication Act of Chinese Taipei, the sector's services shall be provided by Type I telecommunications enterprises.
A Type I Telecommunications enterprise refers to an enterprise that installs telecommunications machinery and line facilities t o provide telecommunications services.  The above facilities refer to network transmission
facilities connecting the sending and receiving terminals, switching facilities installed as part of network transmission facil ities and the auxiliary facilities thereof.WT/ACC/SPEC/TPKM/3
Page 19Modes of supply:1) Cross-border supply 2) Consumption abro ad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
(g) Private leased circuit
services (7522**, 7523**)
(o) Others:- The aggregate percentage of
shares held by non-Chinese
Taipei persons in Chung HuaTelecom, including direct and
indirect investment, cannotexceed 20%.
- Land based mobile
communications services:
Cellular mobile phone
services (75213*),
Radio paging services
(75291*)- Direct investment by
non-Chinese Taipei persons ina service supplier cannot
exceed 20%, but the aggregate
of direct and indirectinvestment by non-Chinese
Taipei persons in a service
supplier other than Chung Hua
Telecom, may be up to 60%
6.
                                                     
6Note for Transparency:  Direct investment refers to equity held directly by non-Chinese Taipei persons.  Indirect investment re fers to equity held by non-Chinese Taipei persons through a Chinese Taipei
company.
For the purpose of determining whether the ceiling limitation on the aggregate investment has been exceeded, the percentage of indirect investment in a services supplier held through a Chinese Taipei company is calculated
as follows:
- Indirect investment = the percentage of direct investment in the service provider held by the company formed between a non-Chi nese Taipei person and a Chinese Taipei person multiplied by the percentage of
direct investment held by the non-Chinese Taipei person in this company.
As noted, the aggregate of direct investment by non-Chinese Taipei persons and indirect investment as determined through the ab ove formula may be up to 60 per cent.WT/ACC/SPEC/TPKM/3
Page 20Modes of supply:1) Cross-border supply 2) Consumption abro ad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
Trunked radio services
(7523**, 75213*)
Mobile data services(7523**)
- Satellite-based mobile
communications services
(75213*)- Provision of subsectors (a) to
(g) is not allowed until
1 July 2001
7;
- provision of sub-sector (g)
through satellite technology is
not allowed until
31 Dec. 19998.
- Provision of satellite-based
mobile  communications
services under sub-sector (o) is
not allowed until
31 Dec. 19999.
4) Unbound except as indicated in the
horizontal section4) Unbound except as indicated in the
horizontal section
Resale-Based Services10
(a) Voice telephone service
(7521)1) None, except that for sub-sector (a)
- Provision over leased circuits
for public use is not allowed
until 1 July 2001.1) None
(b) Packet-switched data
transmission services(7523**)- Provision for closed  user
group communication over
leased circuits with two-endbreakout is not allowed until
1 July 2001.
                                                     
7Licence application will be started on 1 January 1999.
8Licence application will be started on 1 June 1998.
9Licence application will be started on 1 June 1998.
10According to the Telecommunication Act of Chinese Taipei, this sector's services are provided by Type II telecommunications ent erprises.
A Type II telecommunications enterprise refers to an enterprise other than a Type I telecommunications enterprise.WT/ACC/SPEC/TPKM/3
Page 21Modes of supply:1) Cross-border supply 2) Consumption abro ad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
(c) Circuit-switched data
transmission services(7523**)- Provision of callback service is
not allowed until 1 July 2001.
(d) Telex services (7523**) 2) None 2) None
(e) Telegraph services
(7523**)
(f) Facsimile services
(7521**, 7529**)3) None, except that for sub-sector (a)
- Provision over leased circuits
for public use is not alloweduntil 1 July 2001.3) None
(g) Private leased circuit
services(7522**, 7523**)
(o) Others:- Provision for closed  user
group communication overleased circuits with two-end
breakout is not allowed until1 July 2001.
Cellular mobile phone
services (75213*),
Radio paging services
(75291*)Trunked radio services
(7523**, 75213*),
Mobile data services
(7523**)4) Unbound except as indicated in the
horizontal section4) Unbound except as indicated in the
horizontal sectionWT/ACC/SPEC/TPKM/3
Page 22Modes of supply:1) Cross-border supply 2) Consumption abro ad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
(B) Value-added
TelecommunicationServices
11
(h) Electronic mail (7523**)(i) Voice mail (7523**)
(j) On-line information and
data base retrieval
(7523**)
(k) Electronic data interchange
(7523**)
(l) Enhanced/value-added
facsimile services, incl.
store and forward, store andretrieve (7523**)1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal section
(m) Code and protocol
conversion  (CPC n.a.)
(n) On-line information and/ or
data processing(843**)
(o) Others:
- Remote transactions- Electronic bulletin board
- Word processing and
editing
D. Audiovisual Services
(a) Videotape/motion picture
production and distribution
services (9611**)1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal section
                                                     
11According to the Telecommunication Act of Chinese Taipei, this sector's services are provided by Type II telecommunications ent erprises.
A Type II telecommunications enterprise refers to an enterprise other than a Type I telecommunications enterprise.WT/ACC/SPEC/TPKM/3
Page 23Modes of supply:1) Cross-border supply 2) Consumption abro ad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
(b) Motion picture projection
services (96121)1) None
2) None
3) None4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None4) Unbound except as indicated in the
horizontal section
(c) Radio and television
services (96131, 96132)1) None 1) - Wireless radio and television:
70% of the wireless radio and
television programmes arerequired to be domestically
produced.
- Cable Television: 20 % of
cable television programmes
are required to be domestically
produced.  The above
mentioned percentages shall be
calculated on the basis of thetotal number of hours of
programme transmission on
the activated channels of a
system operator.
2) None3) None2) None
3) - Wireless Radio and Television:
70% of the wireless radio and
television programmes are
required to be domestically
produced.
- Cable Television: 20 % of
cable television programmes
are required to be domesticallyproduced.  The above
mentioned percentages shall be
calculated on the basis of the
total number of hours of
programme transmission onthe activated channels of a
system operator.WT/ACC/SPEC/TPKM/3
Page 24Modes of supply:1) Cross-border supply 2) Consumption abro ad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
4) Unbound except as indicated in the
horizontal section4) Unbound except as indicated in  the
horizontal section. In  addition, a
transferee in the stock transaction ofradio and television business is required
to be a national residing in ChineseTaipei.
Sound recording services 1) None
2) None3) None
4) Unbound except as indicated in the
horizontal section1) None
2) None3) None
4) Unbound except as indicated in the
horizontal section
3. CONSTRUCTION AND RELATED ENGINEERING SERVICES
(511-518) 1) Unbound*
2) None3) None
4) Unbound except as indicated in the
horizontal section1) Unbound*
2) None3) None
4) Unbound except as indicated in  the
horizontal section
4. DISTRIBUTION SERVICES
A. Commission Agents'
Services (621)1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal section
B. Wholesale Trade Services
(excluding firearms and
military equipment) (622)1) None
2) None3) None
4) Unbound except as indicated in the
horizontal section1) None
2) None3) None
4) Unbound except as indicated in the
horizontal section
C. Retailing Services
(631, 632, 6111, 6113,
6121) (excluding firearms
and military equipment)1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal sectionWT/ACC/SPEC/TPKM/3
Page 25Modes of supply:1) Cross-border supply 2) Consumption abro ad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
D. Franchising (8929) 1) None
2) None
3) None4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None4) Unbound except as indicated in  the
horizontal section
5. EDUCATION SERVICES
Student Placement Servicesfor Overseas Studies
12
related to education servicesas  described in CPC
9222,9223, 9224, 923,924,
and 9291) None
2) None
3) None
4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal section
Education Services (9222,
9223, 9224, 923, 924, 929)1) None
2) None3) None, except that:
(a) Consistent with Article VI of GATS,
educational institutions of a type
currently regulated by the Ministry of
Education are required to comply withChinese Taipei's Private School Law.
Branches of such an institution may be
established with the approval of the
Ministry of Education.1) None
2) None
3) None
(b) The principal / president and chairman
of the board should be national of
Chinese Taipei.
(c) The number of foreigners as director
may not exceed one third of the board
and may not exceed five directors.
4) Unbound except as indicated in the
horizontal section4) Unbound except as indicated in the
horizontal section
                                                     
12Excluding acting as an agent for collecting tuition fees and for holding classes.WT/ACC/SPEC/TPKM/3
Page 26Modes of supply:1) Cross-border supply 2) Consumption abro ad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
6. ENVIRONMENTAL SERVICES
A. Sewage Services (9401); 
Refuse disposal services 
(9402);
Sanitation and similar
services (9403);
Others (9404, 9405, 9409)1) Unbound*
2) None3) None
4) Unbound except as indicated in the
horizontal section1) None
2) None3) None
4) Unbound except as indicated in  the
horizontal section
B. Consulting Services
Incidental to Nature and
Landscape Protection
(9406**)1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None
4) Unbound except as indicated in   the
horizontal section
7. FINANCIAL SERVICES
A. Insurance and Insurance
Related Services
(a) Direct insurance:
(i) Life, accident and health
insurance (excluding
compulsory social securityservices and pension
insurance currently reserved
to the government under
Chinese Taipei law)1) Unbound, except:
(i) Maritime shipping and
commercial aviation, with such
insurance to cover any or all of
the following: the goods being
transported, the vehicletransporting the goods and any
liability arising therefrom; and
(ii) goods in international transit.1) None 1. All rate formulas,
policy clauses, insurance
application forms and other
relevant materials
prescribed by the Ministry
of Finance (MOF) andamendments to such items
may be filed with MOF for
recordation prior to their useand may be used thereafter
unless MOF
(ii) Non-life insurance 2) Unbound except for  individual life
insurance.  In addition, the solicitation
and marketing activities in the territoryof Chinese Taipei by non-resident
financial service suppliers are notallowed.2) Unbound disapproves within 15 days
after receipt in the case of
products that have alreadybeen approved for other
financial institutions; and
within 90 days after receipt
in the case of new products.WT/ACC/SPEC/TPKM/3
Page 27Modes of supply:1) Cross-border supply 2) Consumption abro ad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
3) Commercial presence should be limited
to the form of branch, subsidiary, joint
venture, or representative office; whenthe presence of a foreign mutual
insurance company takes the form of a
branch, the parent company of such
branch must have net worth of at leastNT$2 billion.3) None 2. The official version
of insurance policies may be
issued in English language,but a translation of the
policy into the Chineselanguage must be attached.
4) Unbound except as indicated in the
horizontal section4) Unbound except as indicated in the
horizontal section
(b) Reinsurance and
retrocession service1) None
2) None
3) None4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None4) Unbound except as indicated in the
horizontal section
(c) Insurance intermediary
services (including agent,
broker, adjuster and
insurance canvasser
services)1) Unbound, except insurance broker
services for:
(i) maritime shipping and
commercial aviation, with such
insurance to cover any or all of
the following: the goods beingtransported, the vehicle
transporting the goods and any
liability arising therefrom; and
(ii) goods in international transit.1) Unbound
2) Unbound
3) Except marine adjusters, all foreign
agents, brokers, and adjusters who have
set up branch offices in Chinese Taipeimust employ at least one individual
who has secured a Chinese Taipei'sagent, broker or adjuster licence.2) Unbound
3) NoneWT/ACC/SPEC/TPKM/3
Page 28Modes of supply:1) Cross-border supply 2) Consumption abro ad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
4) Unbound except as indicated in the
horizontal section. In addition, one who
has obtained an agent, broker, andadjuster qualification certificate may
not practice business in the name ofindividual.4) Unbound except as indicated in the
horizontal section
(d) Insurance auxiliary services
(including claim settlement,actuarial services and
consultancy services)1) None
2) None3) None
4) Unbound except as indicated in the
horizontal section1) None
2) None3) None
4) Unbound except as indicated in the
horizontal section
B. Banking and Other
Financial Services
(excluding insurance,securities and futures)
All services listed in this sub-sector1) Unbound
2) None, except for the solicitation and
marketing activities in the territory of
Chinese Taipei by non-resident
financial service providers and thoseservices provided by institutions not
authorized or licensed as required by
the law of the member of the services
providers.1) Unbound
2) Unbound
3)
(a) Provision of banking services, listed  in
this sub-sector, through the commercial
presence in Chinese Taipei shall belimited to the establishment of the
following institutions: commercial
banks, branches of foreign banks,offshore banking branches of banks,
foreign exchange brokerage firms,
credit card institutions and bills finance
companies.3) None
(b) A financial institution or the branch
office of a foreign financial institution
shall be in accordance with theminimum capital requirement or the
minimum inward-remittance operatingcapital requirement.WT/ACC/SPEC/TPKM/3
Page 29Modes of supply:1) Cross-border supply 2) Consumption abro ad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
(c) The following financial institutions
incorporated in Chinese Taipei shall be
companies limited by shares: banks,bills finance companies and foreign
exchange brokerage firms.
(d) Commercial banks:
(i) Any single person shall not
hold shares in a bank in excessof 5% of the total issued shares
of the bank, nor shall persons
related to the shareholder holdshares in excess of 15% in the
aggregate, unless the approvalof the MOF has been obtained.
(ii) A bank licensed to engage in
foreign exchange business is
subject to reserve requirement
for foreign liability and foreignexchange over-sold and
over-bought limits based on itsrelated business volume.
(iii) Unless otherwise provided by
law, no entity other than abank shall carry on the
business of acceptance of
deposits, management of trust
fund and customers' property,
and the remittance services fordomestic and foreign
currencies.WT/ACC/SPEC/TPKM/3
Page 30Modes of supply:1) Cross-border supply 2) Consumption abro ad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
(e) Branches of foreign banks:  A foreign
bank may apply to establish its first
branch in Chinese Taipei when it meetsthe prior-business-activity test, or rank
among the top five hundred banks in
the world by assets or capital.  The
prior-business-activity test requires that
a foreign bank should have a totalbusiness volume of at least
US$1 billion with the banks and major
enterprises of Chinese Taipei in the
previous three calendar years, of which
there shall have been a total amount ofnot less than US$180 million granted as
medium- or long-term credits.
(f) Offshore banking branches of banks:
(i) An offshore banking branch
may not conduct transaction or
exchange business between
foreign currencies and New
Taiwan dollars, and also maynot engage in direct investment
in company stocks or realestate.
(ii) Customers of offshore banking
branches are limited tonon-residents and authorized
foreign exchange banks.WT/ACC/SPEC/TPKM/3
Page 31Modes of supply:1) Cross-border supply 2) Consumption abro ad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
(g) Trust investment companies:
New entry is prohibited.
(h) Foreign exchange brokerage firms:
Investment in a foreign exchange
brokerage firm is subject to the
following restrictions:
(i) investment by each domestic
or foreign financial institutionis limited to 10% of the
ownership share.
(ii) investment by each domestic
or foreign party other than
financial institutions is limited
to 20% of the ownership share.
The investment by foreign money
brokerage firms, approved by theCentral Bank of Chinese Taipei, is
exempt from the above-mentionedrestrictions.
4) Unbound except as indicated in the
horizontal section.4) Unbound except as indicated in the
horizontal section
(a) Acceptance of deposits
and other repayable fund3) Acceptance of foreign exchange
checking account deposits and issuanceof foreign exchange negotiable
certificates of time deposit are not
allowed.
Offshore banking branches accepting
foreign exchange deposits may not:3) New Taiwan dollar deposits taken by
branches of a foreign bank may notexceed 15 times of its remitted-in
working capital, unless the remitted-in
working capital of its first branch
reaches NT$150 million and
(a) accept foreign currency cash deposits;(b) permit the withdrawal of foreign
exchange deposits in New Taiwan
dollars.NT$120 million for each subsequent
branch.WT/ACC/SPEC/TPKM/3
Page 32Modes of supply:1) Cross-border supply 2) Consumption abro ad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
(b) Lending of all types 3)
(a) Foreign banks are subject to per client
foreign currency credit extension limitof 25% of the net worth of their head
office; and per client New Taiwan
dollar credit extension limit of 10% of
the total balance of New Taiwan dollars
credit extension or NT$1 billion,whichever is higher.
(b) Foreign currency financing is only
available for all related underlying
transactions.3) None
(c) The borrowers of foreign currency
loans are limited to domestic
enterprises and individuals.  Foreign
currency loans are not allowed to be
converted into New Taiwan dollars.
(c) Financial leasing 3) None 3) None
(d) Payment and money
transmission services3) None 3) None
(e) Guarantees and
commitments3) Foreign banks are subject to per client
foreign currency credit  extension limit
of 25% of the net worth of their head
office; and per client New Taiwandollar credit extension limit of 10% of
the total balance of New Taiwan dollars
credit extension or NT$1 billion,
whichever is higher.3) None
Guarantees of foreign currency
guarantee business are limited to
domestic enterprises and individuals.WT/ACC/SPEC/TPKM/3
Page 33Modes of supply:1) Cross-border supply 2) Consumption abro ad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
(f) Trading for own account or
for account of customers in
the following instruments:
- money market instruments
- foreign exchange3) Forward exchange business engaged by
authorized foreign exchange banks is
available for all related underlyingtransaction.
Branches of foreign banks are notallowed to invest in corporate stocks.3) None
- bullion
- derivative products not
traded on the exchange
markets and limited to those
approved, such as currencyoptions, interest rate
options, FX swaps, cross
currency swaps, interest
rate swaps, forward rate
agreements and margin
trading
(g) Participation in the issue of
short-term bills3) None 3) None
(h) Money broking 3) Foreign exchange brokerage firms are
not allowed to engage in brokingbusiness of New Taiwan dollar money
market3) None
(i) Trust service 3) Banks are not allowed to receive trust
fund of which the principal or interest is
guaranteed3) None
(k) Provision and transfer of
financial information and
financial data processingand related software by
suppliers of other financialservices3) None 3) NoneWT/ACC/SPEC/TPKM/3
Page 34Modes of supply:1) Cross-border supply 2) Consumption abro ad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
C. Securities and Futures
(f) Trading for own account or
for account of customers,whether on an exchange, in
an over-the-counter market
or otherwise, in the
following instruments:
- derivative products
including, but not limited
to, futures and options1) Unbound
2) None
3) None
4) Unbound except as indicated in the
horizontal section1) Unbound
2) None
3) None
4) Unbound except as indicated in the
horizontal section
- transferable securities 1) Unbound
2) None
3) None
4) Unbound except as indicated in the
horizontal section1) Unbound
2) None
3) None
4) Unbound except as indicated in the
horizontal section
(g) Participation in issues of all
kinds of securities,including underwriting and
placements agent (whether
publicly or privately) and
provision of services related
to such issues1) Unbound
2) None1) Unbound
2) Foreign underwriters  undertaking
offshore securities offering of a
company incorporated in Chinese
Taipei shall provide the due diligence
report assisted by Chinese Taipei's
underwriters.
3) Securities business only include
brokerage, underwriting, and dealership
4) Unbound except as indicated in the
horizontal section3) None
4) Unbound except as indicated in the
horizontal sectionWT/ACC/SPEC/TPKM/3
Page 35Modes of supply:1) Cross-border supply 2) Consumption abro ad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
(i) Asset management, such as
cash or portfolio
management, all forms ofcollective investment
management, pension fund
management, custodial,
depository and trustservices1) Unbound
2) None
3) Securities investment trust enterprises:(a) Equity interest in a company held by a
single share holder and its related
parties is subject to a ceiling limitation
of 25% except for those who meet
certain qualifications as stated in
Article 5 of the Regulations.1) Unbound
2) None3) None
(b) At least 20% of the equity holding
should come from promoters who meetcertain qualifications as stated in
Article 5.
(c) Qualifications of Article 5 include:
(i) fund management institutions,
banks or insurance companieswith at least 3 year history and
have not been subject to any
judicial conviction in the past 3
years
(ii) fund management institutions
should also meet the following
qualifications: international
securities investment
experience; at least
NT$65 billion of mutual fund,unit trust, or investment trust
under management (assets
managed by its 50% plus
holding subsidiaries included)
(iii) banks should also meet the
following qualifications:
international financing,
securities or trust experience;
ranked among top 1000 of
world banks in terms of assets
or net worthWT/ACC/SPEC/TPKM/3
Page 36Modes of supply:1) Cross-border supply 2) Consumption abro ad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
(iv) insurance companies should
also meet the following
qualifications: insurance fundmanagement experience;
holding at least NT$8 billion
securities assets.
Securities depository enterprises: Only
one securities depository can beestablished for one stock market
(exchange).
13
4) Unbound except as indicated in the
horizontal sections4) Unbound except as indicated in the
horizontal sections
(j) Settlement and clearing
services for financial assets,
including securities,
derivative products, and
other negotiable
instruments1) Unbound except that domestic
securities issuers may make settlement
and clearance through Euroclear,
CEDAL or DTC (Depository Trust
Company).
2) None1) Unbound
2) None
3) Only securities exchanges and the
securities depository enterprises
entrusted by the securities exchangescan provide securities settlement and
clearing services.
Securities depository enterprises: Only
one securities depository can be
established in one exchange.
4) Unbound except as indicated in the
horizontal section3) None
4) Unbound except as indicated in the
horizontal section
(k) Provision and transfer of
financial information, and
financial data processing
and related software byproviders of other financial
services1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal section
                                                     
13Banks permitted by the Bureau of Monetary Affairs to engage in the custodial business are allowed to provide such service for c ollective investment funds.WT/ACC/SPEC/TPKM/3
Page 37Modes of supply:1) Cross-border supply 2) Consumption abro ad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
(l) Advisory14, intermediation
and other auxiliary financial
services (limited to theactivities listed in the
Securities and ExchangeLaw)1) Unbound
2) None
3) None4) Unbound except as indicated in the
horizontal section1) Unbound
2) None
3) None4) Unbound except as indicated in  the
horizontal section
Remarks: Banks allowed to do securities or futures business are subject to relevant securities or futures laws and regulations i n addition to the aforementioned
non-discriminatory limitation imposed for prudential reasons.
8. HEALTH RELATED AND SOCIAL SERVICES
Human Health Services
(931)1) None
2) None3) A hospital should be established only
by a non-profit institution
15.  In
addition:
(a) the number of foreigners as directors
should not exceed one third of total
directors;
(b) more than one third of total directors
should be medical professionals.1) None
2) None
3) None
4) Medical services should be provided by
persons with medical licences issued byChinese Taipei.4) Medical services should be provided by
persons with medical licences issued byChinese Taipei.
Other
- Leasing or rental services
concerning medical devices
without operator1) None
2) None3) None
4) Unbound except as indicated in the
horizontal section1) None
2) None3) None
4) Unbound except as indicated in the
horizontal section
                                                     
14"Advisory" services shall be provided by the securities consulting enterprises in the following categories:
(a) accepting assignment of providing for researches, an alyses and advises relating to securities investments;
(b) issuing publications relating to securities investments;
(c) hosting seminars relating to securities investments; and(d) providing other services relating to securities investments which have been approved by the SEC.
15Note for Transparency: Non-profit institutions are permitted to purchase and consume services from for-profit entities.WT/ACC/SPEC/TPKM/3
Page 38Modes of supply:1) Cross-border supply 2) Consumption abro ad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
9. TOURISM AND TRAVEL RELATED SERVICES
A. Hotels and Restaurants
(including catering)
(a) Hotel (limited to tourist
hotel) (excluding food and
beverage serving services)
(64110**)1) None
2) None3) None
4) Unbound except as indicated in the
horizontal section1) None
2) None3) None
4) Unbound except as indicated in the
horizontal section
(b) Hotels (limited to regular
hotel) (64110**)1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None
4) Unbound except as indicated in
horizontal section
(c) Food  serving services
(642) (including related
beverage serving services)1) None
2) None3) None
4) Unbound except as indicated in the
horizontal section1) None
2) None3) None
4) Unbound except as indicated in
horizontal section
B. Travel Agencies and Tour
Operators Services (7471)1) None
2) None3) None
4) Unbound except as indicated in the
horizontal section1) None
2) None3) None
4) Unbound except as indicated in the
horizontal section
C. Tourist Guides Services
(7472)1) Unbound
2) None
3) Unbound except for the provision of
such services by a travel agency or a
tour operator.
4) Unbound except as indicated in the
horizontal section. In addition, a
foreigner who intends to be a travelguide shall pass the examination and
the training held by the competent
authority entrusted by the Tourism
Bureau.1) Unbound
2) None
3) None
4) Unbound except as indicated in the
horizontal section. In addition, aforeigner can apply for the travel-guide
examination only if he has obtained the
alien resident certificate and has residedin Chinese Taipei for more than six
months.WT/ACC/SPEC/TPKM/3
Page 39Modes of supply:1) Cross-border supply 2) Consumption abro ad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
10. RECREATIONAL, CULTURAL AND SPORTING SERVICES (OTHER THAN AUDIOVISUAL SERVICES)
B. News Agency Services
(962)1) None
2) None3) None
4) Unbound except as indicated in the
horizontal section1) None
2) None3) None
4) Unbound except as indicated in the
horizontal section. In addition,
residence in Chinese Taipei is required
for a publisher and an editor.
D. Sporting and Other
Recreational Services
(limited to 96411, 96412,
96419)1) None
2) None
3) None4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None4) Unbound except as indicated in the
horizontal section
11. TRANSPORT SERVICES
C. Air Transport Services16
(a) Maintenance and repair of
aircraft1) Unbound*
2) None
3) None
4) Unbound except as indicated in the
horizontal section1) Unbound*
2) None
3) None
4) Unbound except as indicated in the
horizontal section
(b) Selling and marketing of air
transport services1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None
4) Unbound except as indicated in
horizontal section
(c) Computer reservation
system1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal section
                                                     
16As defined in the Annex on Air Transport Services.WT/ACC/SPEC/TPKM/3
Page 40Modes of supply:1) Cross-border supply 2) Consumption abro ad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
(d) Freight transport agency
services (7480**)
- Air freight forwarding
services1) None
2) None
3) None, except that the equity holdings
by non-Chinese Taipei natural or
juridical persons of a company
incorporated in Chinese Taipei may not
exceed  one half of the equity and that
the number of non-Chinese Taipeinatural or juridical persons as directors
in a company may not exceed one halfof the board.1) None
2) None
3) None, except that the equity holdings
by non-Chinese Taipei natural or
juridical persons of a company
incorporated in Chinese Taipei may not
exceed one half of the equity and that
the number of non-Chinese Taipeinatural or juridical persons as directors
in a company may not exceed one halfof the board.
4) Unbound except as indicated in the
horizontal section4) Unbound except as indicated in the
horizontal section
E. Rail Transport Services
(a) Passenger transportation
(7111 )1) Unbound*
2) None
3) None
4) Unbound except as indicated in the
horizontal section1) Unbound*
2) None
3) None
4) Unbound except as indicated in the
horizontal section
(b) Freight transportation
(7112)1) Unbound*
2) None
3) None4) Unbound except as indicated in the
horizontal section1) Unbound*
2) None
3) None4) Unbound except as indicated in the
horizontal section
(d) Maintenance and repair of
rail transport equipment
(8868**)1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal section
F. Road Transport Services
(a) Passenger transportation
(limited to car rentalservices)1) Unbound*
2) None
3) None
4) Unbound except as indicated in the
horizontal section1) Unbound*
2) None
3) None
4) Unbound except as indicated in the
horizontal sectionWT/ACC/SPEC/TPKM/3
Page 41Modes of supply:1) Cross-border supply 2) Consumption abro ad 3) Commercial presence 4) Presence of natural persons
Sector or sub-sector Limitations on market access Li mitations on national treatment Additional commitments
(b) Import and export of freight
that has an origin or
destination outside ofChinese Taipei (7123**,
excluding regular route
freight transportation as
currently defined in the
Highway Law and thoseservices currently
specifically reserved to the
Chinese Taipei's postal
authorities by law)1) Unbound*
2) None
3) None4) Unbound except as indicated in the
horizontal section.1) Unbound*
2) None
3) None4) Unbound except as indicated in the
horizontal section
(d) Maintenance and repair of
road transport equipment
(6112, 8867)1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal section1) None
2) None
3) None
4) Unbound except as indicated in the
horizontal section
Notes:
- The classification of sectors is based on the 1991 provisional Central Product Classification (CPC) of the United Nations Stat istical Office, while the ordering
reflects the Services Sectoral Classification List (MTN.GNS/W/120 of 10 July 1991). The appearance of double asterisks (**) aga inst individual CPC listings
indicates that the services specified constitutes only a part of the total range of activities covered by the CPC concordance.
- The entry "Unbound*" means unbound due to lack of technical feasibility.
- Chinese Taipei reserves the right to co rrect any errors, omissions and inaccuracies.WT/ACC/SPEC/TPKM/3
Page 42CHINESE TAIPEI - LIST OF ARTICLE II (MFN) EXEMPTIONS
Sector or sub-sector Description of measure indicating its
inconsistency with Article IICountries to which the
measure appliesIntended duration Conditions creating the need for
the exemption
ALL SECTORS Acquiring the Rights and Interests in Lands
Non-Chinese Taipei natural and juridical
persons are permitted to lease or purchase landfor offices, residences, shops and factories,
churches, schools of the expatriates, chancellery,
facilities of non-profit organizations and
graveyard on a reciprocal basis.All countries Indefinite Reciprocity
Services Auxiliary to Air
Transport
- Freight transport
agency services
(7480**)
- Air freight
forwarding servicesExemption from the one-half limitation on the
equity holding of non-Chinese Taipei naturaland juridical persons and the number of
non-Chinese Taipei natural or juridical persons
as directors in a company is subject to conditionof reciprocity, normally based on a bilateral or
multilateral agreement.All countries Indefinite Need to ensure effective market
access and equivalent treatmentfor Chinese Taipei's service
suppliers.WT/ACC/SPEC/TPKM/3
Page 43
ANNEX
REFERENCE PAPER
Scope
The following are definitions and principles on the regulatory framework for the basic
telecommunications services.
Definitions
Users  mean service consumers and service suppliers.
Essential facilities  mean facilities of a public telecommunications 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 technically substituted in order to provide a
service.
A major supplier  is a supplier which has the ability to materially affect 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.
I. Competitive safeguards
A. 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.
B. Safeguards
The anti-competitive practices referred to above shall include in particular:
(a) engaging in anti-competitive cross-subsidization;
(b) using information obtained from competitors 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 whichare necessary for them to provide services.WT/ACC/SPEC/TPKM/3
Page 44
II. Interconnection
A. This section applies to linking with suppliers providing public telecommunications transport
networks or services in order to allow the users of one supplier to communicate with users of another
supplier and to access services provided by another supplier, where specific commitments are
undertaken.
B. Interconnection to be ensured
Interconnection with a major supplier will be ensured at any technically feasible point in the
network.  Such interconnection is provided.
(a) under non-discriminatory terms, conditions (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, conditions (including technical standards and
specifications) and cost-oriented rates 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 charges that reflect the cost of construction of necessary
additional facilities.
C. Public availability of the procedures for interconnection negotiations
The procedures applicable for interconnection to a major supplier will be made publicly
available.
D. Transparency of interconnection arrangements
It is ensured that a major supplier will make publicly available either its interconnection
agreements or a reference interconnection offer.
E. 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 appropriate terms, conditions and rates for interconnection within
a reasonable period of time, to the extent that these have not been established previously.
III. Universal service
Any Member has the right to define the kind of universal service obligation it wishes to
maintain.  Such obligations will not be regarded as anti-competitively  per se, provided they areWT/ACC/SPEC/TPKM/3
Page 45
administered in a transparent, non-discriminatory and competitively neutral manner and are not more
burdensome than necessary for the kind of universal service defined by the Member.
IV. Public availability of licensing criteria
Where a licence 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 licence and
(b) the terms and conditions of individual licences.
The reasons for the denial of a licence will be made known to the applicant upon request.
V. Independent regulators
The regulatory 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.
VI. 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 allocated frequency bands will be made publicly available, but detailed
identification of frequencies allocated for specific government uses is not required.
__________