"ГЕНЕРАЛЬНОЕ СОГЛАШЕНИЕ ПО ТОРГОВЛЕ УСЛУГАМИ" (ГАТС/GATS) [рус., англ.] (Вместе с Приложениями <ОБ ИЗЪЯТИЯХ ИЗ ОБЯЗАТЕЛЬСТВ ПО СТАТЬЕ II>, <О ПЕРЕМЕЩЕНИИ ФИЗИЧЕСКИХ ЛИЦ, ПОСТАВЛЯЮЩИХ УСЛУГИ В СООТВЕТСТВИИ С СОГЛАШЕНИЕМ>, <ПО АВИАТРАНСПОРТНЫМ УСЛУГАМ>, <ПО ФИНАНСОВЫМ УСЛУГАМ>, <О ПЕРЕГОВОРАХ ПО УСЛУГАМ МОРСКОГО ТРАНСПОРТА> и <ПО ТЕЛЕКОММУНИКАЦИЯМ>) (Заключено в г. Марракеше 15.04.1994)

under its taxation system which:
(i) apply to non-resident service suppliers in recognition of the fact that the tax obligation of non-residents is determined with respect to taxable items sourced or located in the Member's territory; or
(ii) apply to non-residents in order to ensure the imposition or collection of taxes in the Member's territory; or
(iii) apply to non-residents or residents in order to prevent the avoidance or evasion of taxes, including compliance measures; or
(iv) apply to consumers of services supplied in or from the territory of another Member in order to ensure the imposition or collection of taxes on such consumers derived from sources in the Member's territory; or
(v) distinguish service suppliers subject to tax on worldwide taxable items from other service suppliers, in recognition of the difference in the nature of the tax base between them; or
(vi) determine, allocate or apportion income, profit, gain, loss, deduction or credit of resident persons or branches, or between related persons or branches of the same person, in order to safeguard the Member's tax base.
Tax terms or concepts in paragraph (d) of Article XIV and in this footnote are determined according to tax definitions and concepts, or equivalent or similar definitions and concepts, under the domestic law of the Member taking the measure.

(e) inconsistent with Article II, provided that the difference in treatment is the result of an agreement on the avoidance of double taxation or provisions on the avoidance of double taxation in any other international agreement or arrangement by which the Member is bound.

Article XIV bis

Security Exceptions

1. Nothing in this Agreement shall be construed:
(a) to require any Member to furnish any information, the disclosure of which it considers contrary to its essential security interests; or
(b) to prevent any Member from taking any action which it considers necessary for the protection of its essential security interests:
(i) relating to the supply of services as carried out
directly or indirectly for the purpose of provisioning a
military establishment;
(ii) relating to fissionable and fusionable materials or
the materials from which they are derived;
(iii) taken in time of war or other emergency in
international relations; or
(c) to prevent any Member from taking any action in pursuance of its obligations under the United Nations Charter for the maintenance of international peace and security.
2. The Council for Trade in Services shall be informed to the fullest extent possible of measures taken under paragraphs 1(b) and (c) and of their termination.

Article XV

Subsidies

1. Members recognize that, in certain circumstances, subsidies may have distortive effects on trade in services. Members shall enter into negotiations with a view to developing the necessary multilateral disciplines to avoid such trade-distortive effects <*>. The negotiations shall also address the appropriateness of countervailing procedures. Such negotiations shall recognize the role of subsidies in relation to the development programmes of developing countries and take into account the needs of Members, particularly developing country Members, for flexibility in this area. For the purpose of such negotiations, Members shall exchange information concerning all subsidies related to trade in services that they provide to their domestic service suppliers.
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<*> A future work programme shall determine how, and in what time-frame, negotiations on such multilateral disciplines will be conducted.




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