This report sets out the particular approach to special and differential treatment (SDT) in the General Agreement on Trade in Services (GATS). In particular, the report explores how the degree of flexibility afforded to all Members under the GATS shapes its approach to SDT. Further, the report analyses the current proposals for improving SDT provisions in the context of the GATS. Finally, some initial empirical evidence on the use and effectiveness of SDT provisions in the GATS is presented, both in terms of market access in sectors of export interest to developing countries and services-related technical assistance.
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