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The GATS agreement also defines how services can be delivered to international customers. The options include consumption overseas that could include travel or tourism services or a supplier can open an office in another country to provide their services. Cross-border trading in services is also allowed under the GATS agreement. And a service can be provided by an individual that travels to their customers’ country, such as an engineer working for an overseas client. Even though services do not have to clear customs, they can still be liable for taxes and other duties. Exporters of services to other WTO Member States should ensure they fully understand their liabilities. An international trade solicitor can assess the services you company is selling overseas, and identify any taxes that might be due. Because the GATS agreement only impacts on WTO Member States, you must not only take into consideration the GATS agreement itself, but also the local regulations of the countries your business is selling its services to. In this respect the legal advice of an international trade law solicitor will be vital to ensure your business fully complies with all the relevant international and local regulations.
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