 ORGANIZACIÓN MUNDIAL  
DEL COMERCIO  S/DCS/W/ARE 
24 de enero de 2003 
 (03-0526) 
Comercio de Servicios Original:   inglés 
   
EMIRATOS ÁRABES UNIDOS  
 
Proyecto de Lista convertida de Compromisos Específicos
1 
 
  El documento adjunto contiene un proyecto de la Lista convertida de Compromisos 
Específicos de los Emiratos Árabes Unidos, en formato Word.  Este documento no sustituye los 
compromisos jurídicamente vinculantes contraídos por los Emiratos Árabes Unidos en su Lista de Compromisos Específicos (GATS/SC/121).   Adjunto al proyecto de lista convertida figura un proyecto de Lista de Exenciones del Artículo 
II (NMF) de los Emiratos Árabes Unidos (GATS/EL/121) en formato Word. 
  Los proyectos de la Lista y de la Lista de Exenciones del trato NMF convertidas fueron preparados por la Secretaría, a petición de lo s Miembros, para facilitar el proceso de las 
negociaciones, incluida la presentación de ofertas iniciales.  
_______________ 
 
  
                                                     
 
1 Este documento se ha preparado, en inglés solamente,  bajo la responsabilidad de la Secretaría y sin 
perjuicio de las posiciones de los Miembros ni de sus derechos y obligaciones en el marco de la OMC.   S/DCS/W/ARE 
Página 2 UNITED ARAB EMIRATES – SCHEDU LE OF SPECIFIC COMMITMENTS 
Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatm ent Additional Commitments 
I. HORIZONTAL COMMITMENTS  
ALL SECTORS INCLUDED 
IN THIS SCHEDULE 3) Commercial presence will be through either 
(i) a representative offi ce or (ii) an   
incorporation as a company with maximum foreign equity participation of 49% subject to 
UAE law. 
   3) (i)  Acquisition of land and real estate is not 
permitted to foreigners or to companies in 
which foreign nationals have a share holding.      
 
 (ii)  Foreign nationals or companies with 
foreign share holdings may be required to pay direct taxes on income derived from work or 
operations in the UAE, whereas local services 
suppliers or local UAE companies may not be 
required to pay similar taxes keeping in view 
the provisions of paragraph (d) of Article XIV. 
 
 (iii)  Government subsidized services may only 
be extended to UAE nationals. 
  
 4) Unbound except for measures concerning 
entry and temporary stay of natural persons 
who fall into one of the following categories: 
 
 (i)  Business visitors :  persons not based in  
the territory of the UAE and receiving no remuneration from a source within the UAE, 
who visit the UAE on behalf of a service 
supplier for business negotiations (and not for selling services directly to the public) or for 
doing preparatory work for establishing 
commercial presence in the UAE.  Entry for persons in this category shall not be for more 
than ninety days. 
 
 
  
 
     S/DCS/W/ARE
 Página 3Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatm ent Additional Commitments 
(Cont'd) (ii) Intra- corporate transferees :  managers, 
executives and specialists (as defined 
below) who have been in the employment of a juridical person of 
another Member outside the UAE, for a 
period of not less than one year prior to the date of application for entry into the 
UAE and are being transferred to a 
branch or affiliate in the UAE of the 
aforesaid juridical person.  Entry will be 
subject to the following conditions:   
   a)  The number of managers, executives 
and specialists shall be limited to 50% of the total number of managers, executives 
and specialists of each  service supplier. 
   b)  Their entry shall be for a period of one 
year subject to renewal for two additional 
years with a maximum of three years. 
 
  c)  Their stay in the UAE will be subject to 
UAE labour and immigration laws.   
 Definitions :                                         
 Managers
:  persons within an organization who 
primarily direct the organization or a department or 
sub division of the organization, supervise and control the work of other supervisory, professional 
or managerial employees, have the authority to hire 
or fire or recommend hiring, firing, or other personnel actions (such as promotion or leave 
authorization), and exercise discretionary authority 
over day-to-day operations.  Does not include first-line  supervisors unless the employees 
supervised are professionals nor does it include 
employees who primarily perform tasks necessary for the provision of the service.         S/DCS/W/ARE 
Página 4 Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatm ent Additional Commitments 
(Cont'd) Executives :  persons within an organization who 
primarily direct the management of the 
organisation, establish the goals and policies of the organisation, exercise wide latitude in decision 
making, and receive only general supervision or 
direction from higher-level executives, the board of 
directors or stockholders of the business.  
Executives would not directly perform tasks related 
to the actual provision of service or services of the organization.   
 Specialists :  persons within an organization who 
possess knowledge at an advanced level of 
continued expertise and who possess proprietary knowledge of the organization's services, research, 
equipment, techniques or management.     S/DCS/W/ARE
 Página 5 
Modes of supply: (5)  Cross-border (6)  Consumption abroad (7)  Commercial presence (8)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatm ent Additional Commitments 
II. SECTOR-SPECIFIC COMMITMENTS  
1. BUSINESS SERVICES 
 
A. Professional Services  
 
b) Accounting, auditing and 
book-keeping services 
 (CPC 862) 
 
  
 
1) None  
2) None 
 3) None 
 
 
4) Unbound, except as indicated in the horizontal 
section  
 
1) None  
2) None 
 3) None, except as indicated in the horizontal 
section 
 
4) Unbound, except as indicated in the horizontal 
section  
c) Taxation services:  the 
following: 
 
- Business tax planning and 
consulting  
 (CPC - 86301) 
 - Business tax preparation 
and review services (CPC - 
86302) 
  
 
 
   
d) Architectural services 
 (CPC 8671)  
e) Engineering Services 
 (CPC 8672)  
g) Urban planning and 
landscape services  
 (CPC - 8674) 
 i) Veterinary services  
 (CPC - 9320)     S/DCS/W/ARE 
Página 6 Modes of supply: (5)  Cross-border (6)  Consumption abroad (7)  Commercial presence (8)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatm ent Additional Commitments 
B. Computer and Related 
Services  
 a) Consultancy services 
related to the installation of 
computer hardware (CPC - 841) 
 
b) Software implementation 
services  
 (CPC - 842) 
 c) Data processing services  
(CPC - 843) 
 d) Data base services       
(CPC - 844) 1) None 
 
2) None  
3) None 
  
4) Unbound, except as indicated in the horizontal 
section 1) None 
 
2) None  
3) None, except as indicated in the horizontal 
section 
 
4) Unbound, except as indicated in the horizontal 
section  
C. Research and 
Development Services  
 
a) R & D services on natural 
science  
 (CPC - 851) 
 b) R & D services on social 
science and humanities 
(CPC - 852) 
 
c) Interdisciplinary R & D 
services (CPC - 853) 1) None 
 2) None 
 
3) None 
 
4) Unbound, except as indicated in the horizontal 
section 1) None 
 2) None 
 
3) None 
 
4) Unbound, except as indicated in the horizontal 
section  
F. Other Business Services   
 
a) Advertising services  (CPC 871) 
 
 1) None 
 
2) None  
3) None 
 1) None 
 
2) None  
3) None, except as indicated in the horizontal 
section    S/DCS/W/ARE
 Página 7Modes of supply: (5)  Cross-border (6)  Consumption abroad (7)  Commercial presence (8)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatm ent Additional Commitments 
b) Market research services  
(CPC - 864) 
  
c) Management consulting 
services  
 (CPC 8650) 
 
e) Technical testing and 
analysis services  
 (CPC - 8676) 
 s) Convention services 
 (CPC 87909) 4) Unbound, except as indicated in the horizontal 
section 4) Unbound, except as indicated in the horizontal 
section  
2. COMMUNICATION 
SERVICES 
 
B. Courier Services  
 (CPC 7512)  
  
1) None 
 2) None 
 
3) None 
 
 4) Unbound except as indicated in the horizontal 
section  
  
1) None 
 2) None 
 
3) None, except as indicated in the horizontal 
section 
 4) Unbound, except as indicated in the horizontal 
section   S/DCS/W/ARE 
Página 8 Modes of supply: (5)  Cross-border (6)  Consumption abroad (7)  Commercial presence (8)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatm ent Additional Commitments 
3. CONSTRUCTION AND 
RELATED 
ENGINEERING SERVICES 
 
A. General Construction 
Work for Building  
 (CPC 512) 
 B. General Construction
 
Work for Civil 
Engineering  
 (CPC 513) 
C. Installation and Assembly 
Work  
 (CPC 514 + 516) 
 
D. Building Completion and 
Finishing Work  
 (CPC 517) 
 
E. Other  
 (CPC 511 + 515 + 518)  
 
 1) None 
 
2) None  
3) None 
 4) Unbound except as indicated in the horizontal 
section  
 
 1) None 
 
2) None  
3) None, except as indicated in the horizontal 
section 
4) Unbound, except as indicated in the horizontal 
section  
6. ENVIRONMENTAL 
SERVICES 
 
A. Sewage Services  
 (CPC 9401) 
 
B. Refuse Disposal Services  
 (CPC 9402) 
 
C. Sanitation and Similar 
Services  
 (CPC 9403) 1) None 
 
2) None 
 3) None 
 
 4) Unbound except as indicated in the horizontal 
section 
  
 1) None 
 
2) None 
 3) None, except as indicated in the horizontal 
section 
 4) Unbound, except as indicated in the horizontal 
section  
D. Other  
      S/DCS/W/ARE
 Página 9Modes of supply: (5)  Cross-border (6)  Consumption abroad (7)  Commercial presence (8)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatm ent Additional Commitments 
7. FINANCIAL SERVICES 
 
B. Banking and Other 
Financial Services  
 
 Items a) to l) but not 
including item  j) 
(Settlement and clearing 
services for financial assets)  
 
1) None  
2) None 
 3) (i) No limitations for establishment of 
representative offices;   
 (ii) Unbound for new licences for operating 
bank branches; 
 (iii) Unbound for the expansion of activities 
of existing financial entities.  
 
1) None  
2) None 
 3) None 
 
  
 
   
(Cont'd) 4) Unbound except as indicated in the horizontal 
section. 
 4) Unbound, except as indicated in the horizontal 
section  
9. TOURISM AND 
TRAVEL RELATED 
SERVICES 
 
A. Hotels and Restaurants  
 (CPC 641-643) 
 
C. Travel Guide Services  
 (CPC 7472) 1) None 
 
2) None  
3) None 
 
4) Unbound except as indicated in the horizontal 
section 1) None 
 
2) None  
3) None 
 
4) Unbound, except as indicated in the horizontal 
section  
 
 
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  S/DCS/W/ARE 
Página 10 UNITED ARAB EMIRATES - FINAL LIST OF ARTICLE II (MFN) EXEMPTIONS  
  
Sector or subsector Description of measure 
indicating its inconsistency with 
Article II Countries to which the measure 
applies Intended duration Conditions creating the need for 
the exemption 
All Sectors Preferential  treatment for service 
suppliers of the Gulf Co-operation 
Council (GCC)  countries. GCC countries Indefinite G CC regional arrangement and 
eventual economic integration in 
the area of services. 
 Financial Services  
Authorization for the 
entry/establishment/operation of 
foreign financial services suppliers (including banks and insurance 
companies) and the opening of 
new branches will be subject to the decision of competent authorities.  
All countries  
Indefinite  
UAE is a small market and is 
already saturated.  Preferential 
treatment, on a case-by-case basis, may have to be accorded in order 
to get mutually advantageous 
benefits for UAE. 
 
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