RESTRICTEDWORLD TRADE
ORGANIZATIONS/WPGR/W/13/Add.1
14 June 2000
(00-2369)
Working Party on GATS Rules
LIMITATIONS IN MEMBERS' SCHEDULES RELATING TO SUBSIDIES
Note by the Secretariat
Addendum
I. INTRODUCTION
1. At its meeting of 24 March 2000, the Working Party on GATS Rules requested the Secretariat
to update document S/WPGR/W/13 in order to include subsidy-related limitations contained in
schedules of specific commitments submitted since.  To facilitate reading, the format of this Note is
slightly different from the original, but the purpose  remains the same and the information provided is
not affected.
2. The following tables present subsidy-related entries which have been found in:  (i) the
commitments scheduled by Members following the extended negotiations on basic
telecommunications, concluded on 15 February 1997, which are attached to the Fourth Protocol to theGATS;  (ii) the commitments undertaken by Members in the extended negotiations on financial
services, concluded on 12 December 1997, which are attached to the Fifth Protocol to the GATS;  (iii)
and the schedules of Members which have acceded to the WTO pursuant to Article XII of the WTO
Agreement since 1 January 1996.
3. As in S/WPGR/W/13, it is worth recalling that the information contained in this Note is
limited in at least two respects.  First, only those entries that make explicit reference to subsidies and
other forms of financial contributions or transfers of funds by the public authorities of a Member havebeen taken into account.  A number of entries have been left aside, either because the precise nature of
the measure was difficult to ascertain, or because the absence of an agreed definition of what
constitutes a "subsidy" under the GATS would have resulted in problems of interpretation.  In this
regard, tax exemptions and other forms of fiscal incentives have not been included although they
might imply a financial advantage.  Secondly, it has to be kept in mind that subsidization may alsooccur in sectors or modes of supply for which no commitments have been undertaken.  For obvious
reasons, Members' schedules are silent on any such programmes.S/WPGR/W/13/Add.1
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I. NEGOTIATIONS ON BASIC TELECOMMUNICATIONS (FOURTH PROTOCOL)
(b) Bangladesh (GATS/SC/8/Suppl. 1, p. 2)
Modes of supply: 1)  Cross-border supply 2)  Consumption abro ad 3)  Commercial presence 4)  Presence of natural persons
Sector or subsector Limitations on Market Access Limitations on National
TreatmentAdditional Commitments
2. COMMUNICATION
SERVICES
C. Telecommunication services
All Subsectors[…](1,3) Certain subsidies and tax
benefits may only be extended tonational operators.[…]S/WPGR/W/13/Add.1
Page 3II. NEGOTIATIONS ON FINANCIAL SERVICES (FIFTH PROTOCOL)
(a) Republic of Korea (GATS/SC/48/Suppl. 3, p. 3)
Modes of supply:        1)    Cross-border supply     2)    Consumption abroad       3)    Commercial presence      4)    Prese nce of natural persons
Sector or Sub-sector Limitations on Market Access Limitations on  National Treatment Additional
Commitments
ALL SECTORS INCLUDED
IN THIS SCHEDULE
(ALL SECTORS)
The revisions in the ALL
SECTORS section of thisschedule only pertain to mode 3
of the ALL SECTORS
commitments contained in thedocumentGATS/SC/48/S uppl.1/Rev. 1.(3) […](3) […]
Eligibility for subsidies, including tax
benefits, may be limited to companies which
are established in Korea according to the
pertinent laws.
Unbound for research and development
subsidies.[…]S/WPGR/W/13/Add.1
Page 4
(b) Republic of Slovenia (GATS/SC/99/Suppl. 1, p. 3)
Modes of supply:      1)    Cross-border supply        2)    Consumption abroad           3)    Commercial presence          4)     Presence of natural persons
Sector or sub-sector Limitations on market  access Limitations on national treatment Additional
commitments
I. HORIZONTAL COMMITMENTS
ALL SECTORS
INCLUDED
IN THIS SCHEDULE […] […]
Subsidies:
None, other than for branchesestablished in the Republic of Sloveniaby a foreign company. Eligibility for
subsidies from the Republic of Slovenia
may be limited to  juridical personsestablished within the territory of the
Republic of Slovenia or a particular
geographical sub-division thereof.Unbound for subsidies for research and
development.  The supply of a service, or
its subsidization, with the public sector isnot in breach of this commitment.S/WPGR/W/13/Add.1
Page 5III. COUNTRIES HAVING ACCEDED TO THE WTO SINCE 1ST JANUARY 1996
(a) The Republic of Bulgaria (GATS/SC/122, p. 3)
Modes of supply:       1)    Cross-border s upply      2)    Consumption abroad      3)     Commercial presence     4)    Presenc e of natural persons
Sector or subsector Limitations on market access Limit ations on national treatm ent Additional commitments
I. HORIZONTAL COMMITMENTS
ALL SECTORS1
[…][…] […]
Subsidies (1) (2),(3),(4) Eligibility  to or availability of
granting and availing of subsidies will bereserved for Bulgarian juridical persons orBulgarian citizens, respectively.
The supply of a service, or its subsidization,
within the public sector is not in breach of thiscommitment.
                                                     
1 Footnote omitted.S/WPGR/W/13/Add.1
Page 6
(b) Republic of Estonia (GATS/SC/127, p. 2)
Modes of supply: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence (4) Presence of Natural Persons
Sector or subsector Limitations on Market Access Limi tations on National Treatment Additional Commitments
I. HORIZONTAL COMMITMENTS
All Sectors […] 1,2) Only Estonian taxpayers, i.e. those
legal persons registered under EstonianLaw and Estonian citizens are eligible for
national subsidies of Estonia.S/WPGR/W/13/Add.1
Page 7(c) Qatar (GATS/SC/120, p. 3 and 4)
Modes of supply:          1)    Cross-border  supply      2)    Consumption abroad       3)    Commercial pres ence       4)    P resence of natural persons
Sector or sub-sector Limitations on market  access Limitations on national treatment Additional
commitments
I. HORIZONTAL COMMITMENTS
ALL SECTORS INCLUDEDIN THIS SCHEDULE[…] […]
3), 4) National services industries and services
may have some kind of incentives and
assistance, like industrial land blocks,
easy financial loans, market research and
marketing programmes including theorganization of exhibitions or facilitating
its taking part in Qatari pavilion in
international fairs and exhibitions, with
free or lowered costs, establishing of
marketing centres (inside or outside thecountry), and/or granting discount on the
prices of its advertising programmes in
national TV and national advertising
agencies and some other incentives alike.
[…]4) […]
Housing and social programmes and
some aspects of free health care, are
limited to Qatari citizens.S/WPGR/W/13/Add.1
Page 8
(d) United Arab Emirates  (GATS/SC/121, p. 1)
Modes of supply:        1)    Cross-border s upply      2)    Consumption abroad        3)    Commercial pres ence       4)    Pr esence of natural persons
Sector or subsector Limitations on market access Limit ations on national treatm ent Additional commitments
I. HORIZONTAL COMMITMENTS
ALL SECTORS INCLUDED
IN THIS SCHEDULE […]3) […]
(iii)  Government subsidized services may
only be extended to UAE nationals.
(e) Jordan (WT/ACC/JOR/33/Add.2 – WT/MIN(99)/Add.2, p. 2)
Modes of supply:          1)    Cross-border  supply         2)    Consumption abroad        3)    Commercial presence       4)    Presence of natural persons
Sector or subsector Limitations on market access Limit ations on national treatm ent Additional commitments
A. HORIZONTAL COMMITMENTS
All sectors included in this
scheduleRegarding subsidies, modes (1), (2), (3) and (4)
are Unbound.
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