Compared to its counterpart in merchandise trade, the General Agreement on Tariffs and Trade (GATT) of 1947, the General Agreement on Trade in Services (GATS) contains a variety of conceptual innovations. In addition to cross-border supplies, the Agreement covers three additional types of transactions, i.e. supplies in a foreign country to consumers that have moved abroad as well as supplies provided by foreign-owned firms and foreign service professionals in a host market.
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