International Trade in Services.pdf - DSpace at Khazar University

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284 International Trade in Services Table 8.6. Influences on Accounting Firms and Services (continued) Potential regulatory restrictions to reform Potential restrictions Discriminatory treatment of nonnationals Reform initiatives Determine measures in the home market that distort competition relative to national and foreign firms; determine measures in export markets of interest that distort competition relative to national and foreign firms; in consultation with professional bodies and governmental authorities, assess the impact of such measures on business operations; refine such measures to ensure they are no more trade restrictive than necessary Source: Authors’ compilation. Table 8.7. Restrictions on the Trade in Accounting Services Restrictions Impact on professionals Influence in the marketplace Nationality and residency requirements Opaque and cumbersome procedures for the recognition of qualifications Equity limitations on foreign investors Limits access to foreign accounting professionals with current technology and new expertise Constrains the potential scope and expertise of practicing accountants in the domestic market Inhibits practicing accountants from linking with international firms Reduces ability to build commercial relationships with foreign firms Minimizes export potential Delays or deters collaboration with foreign partners Creates obstacles to participating in multicountry projects Particularly detrimental to microfirms with limited resources Restricts financing to domestic sources Users of accounting services may lose access to higher-quality, lowercost services Nationality and residency requirements act as a cap on the productivity of commercial enterprises reliant on accounting services: for example, agricultural, industrial, and manufacturing production facilities Reduces efficiencies in the public sector entities reliant on professional accounting services: for example, wastewater treatment, transportation systems, electricity grids, and so on Creates a drag on productivity Problematic if a shallow financial services market does not provide adequate credit or finance for accounting firms
Accounting Services 285 Commercial presence requirements as a prerequisite to conduct business Restrictions on the form of establishment Opaque and cumbersome procedures for work permits and visas Excessive capital controls Opaque, distorted public procurement processes Reduces the potential for cooperation with foreign firms Prescribed forms of establishment may reduce the type of personnel the firm can use and limit the flexibility to use more efficient and costeffective structures Can impede the travel of foreign clients, investors, commercial contacts from abroad Limits the base of accounting clients, potential investors, and new business opportunities Limits accounting export potential by impeding the movement of people critical to accounting services Particularly detrimental to microaccounting firms with limited resources Deters commercial transactions between accounting firms and clients Deters accounting firms from participating in regional or global projects for domestic accounting professionals Practicing accountants experience growing costs in doing business Wastes the time, capital, management expertise of accounting firms Creates difficulty in properly preparing for bids in terms of human resources and strategic alliances Particularly detrimental to microaccounting firms with limited resources Acts as a tax on accounting services for users Users of accounting services may forgo the benefits of increased productivity that arise through other, more efficient forms of establishment Reduces and delays accounting services for public sector and commercial users Deters exporting; reduces growth in the accounting profession; reduces opportunities for employment in accounting and those professions that support the delivery of accounting services at home and abroad Distorts the marketplace by subduing competition Delays procurement Increases the cost of public entities or commercial buyers Reduces the integrity of the process; contributes to corruption; may result in inferior accounting services (Table continues on the following page.)
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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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7 Exporting Information Technology
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Exporting Information Technology Se
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Table 7.1. Major Exporters and Impo
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Table 7.3. Information and Communic
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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
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Page 305: Accounting Services 283 Restriction
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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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