Where the service is not supplied directly by a juridical person but through other forms of commercial presence such as a branch or a representative office, the service supplier (i.e. the juridical person) shall, nonetheless, through such presence be accorded the treatment provided for service suppliers under the Agreement. Such treatment shall be extended to the presence through which the service is supplied and need not be extended to any other parts of the supplier located outside the territory where the service is supplied.
 With such modifications as may be required to reflect the fact that the Parties to the transaction are within the same country.
“Current transactions” refers to current transactions as defined by the International Monetary Fund (IMF)
 Specific commitments assumed under this Article shall not be construed to require any Party to compensate for any inherent competitive disadvantages which result from the foreign character of the relevant services or service suppliers.
 This includes funds of an investor of the other Party that are to be used to establish or acquire an investment in the territory of a Party where such a transfer would be required so as not to nullify or impair a commitment of a Party covered by this Chapter.
 The consultations and negotiations should, in principle, continue for three months.
 Excluding any international agreement with the members of the Association of South-East Asian Nations.
 “Current transactions” refers to current transactions as defined by the International Monetary Fund.
 A “financial service” is any service of a financial nature offered by a service supplier of a Party, and includes all insurance and insurance-related services, and all banking and other financial services. An illustrative list of financial services is provided in paragraph 5 of the Annex on Financial Services to GATS.
 This Sub-paragraph relates to taxation measures having an effect equivalent to expropriation or nationalisation.
 Nothing in this Agreement shall be regarded as obliging a Party to extend to the other Party the benefit of any treatment, preference or privilege arising from any existing or future agreement on the avoidance of double taxation or from the provisions on the avoidance of double taxation in any other international agreement or arrangement by which the Party is bound.