accounting rate — In telecoms, the charge made by one country's telephone network operator for calls originating in another country.
commercial presence — Having an office, branch, or subsidiary in a foreign country.
GATS — The WTO's General Agreement on Trade in Services.
general obligations — Obligations which should be applied to all services sector at the entry into force of the agreement.
Initial commitments — Trade liberalizing commitments in services which members are prepared to make early on.