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262 International Trade in Services OECD (Organisation for Economic Co-operation and Development). 2006. OECD Information Technology Outlook 2006. Paris: OECD. ———. 2008. OECD Information Technology Outlook 2008. Paris: OECD. Pai, Arjun K., and Subhajit Basu. 2005. “Offshore Outsourcing: Weighing the Risks of Data Protection and Security.” Paper presented at the “20th Annual British and Irish Legal Education and Technology Conference,” Queen’s University, Belfast, April 6–7. Touré, Hamadoun I. 2007. “Competitiveness and Information and Communication Technologies (ICTs) in Africa.” In The Africa Competitiveness Report 2007, ed. World Economic Forum, 87–109. Geneva: World Economic Forum. UN (United Nations). 1991. “Provisional Central Product Classification (Provisional CPC).” Document ST/ESA/STAT/SER.M/77, Economic Statistics and Classifications Section, Statistics Division, Department of Economic and Social Affairs, United Nations, New York. http://unstats.un.org/unsd/class/family/family2.aspCl=9. UNCTAD (United Nations Conference on Trade and Development). 1999. “Lists of Economic Needs Tests in the GATS Schedules of Specific Commitments.” Document UNCTAD/ITCD/TSB/8 (September 6), UNCTAD, Geneva. ———. 2004. “ICT as an Enabler for Growth, Development, and Competitiveness: Implications for National and International Policies and Actions.” Interactive Thematic Session at the UNCTAD XI Conference, São Paulo, June 13–18. http://www.unctadxi.org/templates/Event____69.aspx. Willcocks, Leslie, Catherine Griffiths, and Julia Kotlarsky. 2009. “Beyond BRIC: Offshoring in Non- BRIC Countries: Egypt, a New Growth Market.” LSE Outsourcing Unit Report (January), London School of Economics and Political Science, London. WTO (World Trade Organization). 1991. “Services Sectoral Classification List: Note by the Secretariat.” Document MTN.GNS/W/120 (July 10), WTO, Geneva. ———. 1998. “Computer and Related Services: Background Note by the Secretariat.” Document S/C/W/45, Council for Trade in Services, WTO, Geneva. ———. 2005. “Communication from Bolivia, Chile, Colombia, Dominican Republic, Guatemala, India, Indonesia, Mexico, Pakistan, Peru, Philippines, and Thailand: Assessment of Mode 4 Offers of Members; Review of Progress as Established in Paragraph 15 of the Guidelines and Procedures for the Negotiations on Trade in Services (S/L/93).” Document JOB(05)131 (June 30), Special Session, Council for Trade in Services, WTO, Geneva. ———. 2008. International Trade Statistics 2008. Geneva: WTO.
8 Accounting Services: Ensuring Good Governance, Financial Stability, and Economic Growth through Trade Olivier Cattaneo and Peter Walkenhorst Introduction: Why Is Trade in Accounting Services of Interest for Developing Countries Accounting services can be defined as services that focus on the preparation and analysis of the financial information reported to internal and external users via financial statements. Auditing services involve evaluations of the reliability and credibility of financial information, as well as“the systems and processes responsible for recording and summarizing that information” (Messier, Glover, and Prawitt 2006, 5–6). Accountants analyze, record, quantify, accumulate, summarize, classify, report, and interpret numerous financial events and their cumulative effect on an organization. Their activities are not confined to bookkeeping, that is, the measurement and recording of financial flows; they also include tax preparation and auditing, that is, the certification of the accuracy of the financial position of an enterprise. Accounting services are vital for transparency, financial integrity, and good governance, and they may accordingly provide considerable benefits for developing countries. This is especially the case insofar as the major international accounting firms rely on local members in developing countries to understand the language, rules, and operating procedures of individual markets. As a consequence, developing countries may be able to take advantage of training programs, knowledge transfers, software applications, and timely staff support (World Bank 2007). 263
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Public Disclosure Authorized Public
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International Trade in Services New
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CONTENTS About the Editors and Cont
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Contents vii Boxes 2.1 Extent of Te
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Contents ix 1.4 Worker Remittances
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Contents xi 6.6 A Checklist of Ques
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xiv About the Editors and Contribut
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xvi Foreword Beyond describing the
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xviii Acknowledgments Finally, this
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1 Assessing the Potential of Servic
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Assessing the Potential of Services
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2 Increasing Labor Mobility: Option
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Increasing Labor Mobility 31 unders
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Table 2.2. Quantitative Estimates o
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Borjas, George “Heaven’s Doors:
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Increasing Labor Mobility 37 contri
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Increasing Labor Mobility 39 must h
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Worker categories covered Specifica
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Provisions on professionals Annex o
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Increasing Labor Mobility 45 The EU
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Table 2.7. Agreements between Austr
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Specified quotas n.a. Entry subject
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Increasing Labor Mobility 55 Figure
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Increasing Labor Mobility 57 Bilate
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Increasing Labor Mobility 59 Jamaic
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Increasing Labor Mobility 61 factor
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Increasing Labor Mobility 63 indivi
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Increasing Labor Mobility 65 that a
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3 Legal Services: Does More Trade R
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Legal Services: Does More Trade Rhy
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Table 3.3. Trade in Legal Services:
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Table 3.8. Uruguay Round Commitment
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100 International Trade in Services
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Figure 6.6. Number of Days Required
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Page 241 and 242: 7 Exporting Information Technology
Page 243 and 244: Exporting Information Technology Se
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Page 275 and 276: Brunei Darussalam 48.2 2.9 2,954 66
Page 277 and 278: Honduras 6.0 — 4,081 10.1 3.3 —
Page 279 and 280: Norway 85.0 30.6 31,726 82.0 78.0 5
Page 281 and 282: Uganda 3.6 — 306 5.1 — 170.0 41
Page 283: Exporting Information Technology Se
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Page 289 and 290: Accounting Services 267 Links to la
Page 291 and 292: Accounting Services 269 The account
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Page 305 and 306: Accounting Services 283 Restriction
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Page 313: Accounting Services 291 IESBA (Inte
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350 Index Association of Certified
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352 Index Convention on Combating B
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354 Index Former Yugoslav Republic
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356 Index International Public Sect
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358 Index migrants. See labor mobil
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360 Index public-private partnershi
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362 Index Thailand construction ser
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ECO-AUDIT Environmental Benefits St
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