"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)

ther Member or any other Member, and who under the law of that other Member:
(i) is a national of that other Member; or
(ii) has the right of permanent residence in that other
Member, in the case of a Member which:
1. does not have nationals; or
2. accords substantially the same treatment to its
permanent residents as it does to its nationals in respect
of measures affecting trade in services, as notified in
its acceptance of or accession to the WTO Agreement,
provided that no Member is obligated to accord to such
permanent residents treatment more favourable than would
be accorded by that other Member to such permanent
residents. Such notification shall include the assurance
to assume, with respect to those permanent residents, in
accordance with its laws and regulations, the same
responsibilities that other Member bears with respect to
its nationals;
(l) "juridical person" means any legal entity duly constituted or otherwise organized under applicable law, whether for profit or otherwise, and whether privately-owned or governmentally-owned, including any corporation, trust, partnership, joint venture, sole proprietorship or association;
(m) "juridical person of another Member" means a juridical person which is either:
(i) constituted or otherwise organized under the law of
that other Member, and is engaged in substantive business
operations in the territory of that Member or any other
Member; or
(ii) in the case of the supply of a service through
commercial presence, owned or controlled by:
1. natural persons of that Member; or
2. juridical persons of that other Member identified
under subparagraph (i);
(n) a juridical person is:
(i) "owned" by persons of a Member if more than 50 per
cent of the equity interest in it is beneficially owned by
persons of that Member;
(ii) "controlled" by persons of a Member if such persons
have the power to name a majority of its directors or
otherwise to legally direct its actions;
(iii) "affiliated" with another person when it controls,
or is controlled by, that other person; or when it and the
other person are both controlled by the same person; and
(o) "direct taxes" comprise all taxes on total income, on total capital or on elements of income or of capital, including taxes on gains from the alienation of property, taxes on estates, inheritances and gifts, and taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.

Article XXIX

Annexes

The Annexes to this Agreement are an integral part of this Agreement.






ANNEXES

ANNEX
ON ARTICLE II EXEMPTIONS

Scope

1. This Annex specifies the conditions under which a Member, at the entry into force of this Agreement, is exempted from its obligations under paragraph 1 of Article II.
2. Any new exemptions applied for after the date of entry into force of the WTO Agreement shall be dealt with under paragraph 3 of Article IX of that Agreement.

Review

3. The Council for Trade in Services shall review all exemptions granted for a period of mo



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