3) None.
4) Unbound, except as indicated under the section on horizontal commitments.
1) None.
2) None.
3) None.
4) Unbound, except as indicated under the section on horizontal commitments.
BRAZIL
1.A. Professional Services
(a) Legal Services (CPC 861, only legal advisory on international and foreign law)
1) Unbound.
2) Unbound.
3) Firms providing legal advisory services on international and foreign law must be constituted under Brazilian law, limiting their business purposes solely to advisory services on international and foreign law. All the firms' partners must be advisors on international and foreign law.
4) Unbound, except as indicated under the section on horizontal commitments.
1) Unbound.
2) Unbound.
3) None.
4) Unbound, except as indicated under the section on horizontal commitments.
(b) Accounting, auditing and book-keeping (CPC 862)
1) Unbound, except that a foreign service supplier may cede its name to Brazilian professionals.
2) Unbound.
3) Participation of non-residents in juridical persons controlled by Brazilian nationals is not allowed. A foreign service supplier shall not use its foreign name, but may cede it to Brazilian professionals who will establish and exercise full participation in a new juridical person within Brazil. Acting under a power of attorney granted by foreign citizens is prohibited.
4) Unbound, except as indicated under the section on horizontal commitments.
1) Unbound.
2) Unbound.
3) None, except as indicated in the limitations in the market access column.
4) Unbound except as indicated under the section on horizontal commitments.
(d) Architectural services (CPC 8671)
1) Unbound.
2) Unbound.
3) For the purpose of legal liability, foreign service suppliers must enter into a partnership with Brazilian service suppliers in the form of a "consórcio" in which the Brazilian partner has the leadership.
4) Unbound, except as indicated under the section on horizontal commitments.
1) Unbound.
2) Unbound.
3) None.
4) Unbound, except as indicated under the section on horizontal commitments.
(e) Engineering services (CPC 86721, 86722, 86723, 86724, 86725, 86726, 86727, 86729)
1) Unbound.
2) Unbound.
3) For the purpose of legal liability, foreign service suppliers must enter into a partnership with Brazilian service suppliers in the form of a "consórcio" in which the Brazilian partner has the leadership.
4) Unbound, except as indicated under the section on horizontal commitments.
1) Unbound.
2) Unbound.
3) None.
4) Unbound, except as indicated under the section on horizontal commitments.
(f) Integrated Engineering Services (CPC 8673)
1) Unbound.
2) Unbound.
3) For the purpose of legal liability, foreign service suppliers must enter into a partnership with Brazilian service suppliers in the form of a "consórcio" in which the Brazilian partner has the leadership.
4) Unbound, except as indicated under the section on horizontal commitments.
1) Unbound.
2) Unbound.
3) None.
4) Unbound, except as indicated under the section on horizontal commitments.
(g) Urban planning and landscape architectural services (CPC 8674)
1) Unbound.
2) Unbound.
3) For the purpose of legal liability, foreign service suppliers must enter into a partnership with Brazilian service suppliers in the form of a "consórcio" in which the Brazilian partner has the leadership.
4) Unbound, except as indicated under the section on horizontal commitments.
1) Unbound.
2 Unbound.
3) None.
4) Unbound, except as indicated under the section on horizontal commitments.
(h) Veterinary services (CPC 932)
1) None.
2) None.
3) None.
4) Unbound, except as indicated in section on horizontal commitments.
1) None.
2) None.
3) None.
4) Unbound, except as indicated in section on horizontal commitments.
PARAGUAY
1.A. Professional Services
(a) Accounting, auditing and book-keeping services (CPC 862)
1) Unbound.
2) Unbound.
3) None. This subsector will be subject to a registration requirement with the competent authority.
4) Unbound, except as indicated under the section on horizontal commitments.
1) Unbound.
2) Unbound.
3) None. This subsector will be subject to a registration requirement with the competent authority.
4) Unbound, except as indicated under the section on horizontal commitments.
(b) Legal advisory and representation services in statutory procedures of quasi-judicial tribunals, boards, etc. (CPC 86120)
1) None.
2) None.
3) None, except that foreign lawyers must have their diplomas recognised, approved and registered at the Court.
4) Unbound, except as indicated under the section on horizontal commitments.
1) None.
2) None.
3) None, except that foreign lawyers must have their diplomas recognised, approved and registered at the Court.
4) Unbound, except as indicated under the section on horizontal commitments.
URUGUAY
1.A. Professional Services
Natural persons seeking to provide professional services must obtain recognition of their professional degree and establish legal domicile in Uruguay. Uruguayan authorities will regulate the provision of these professions in the future. Legal domicile does not imply residence in Uruguay.
(a) Legal services (CPC 861, except 86130)
1) Unbound.
2) None.
3) None.
4) Unbound, except as indicated under the section on horizontal commitments.
1) Unbound.
2) None.
3) None.
4) Unbound, except as indicated under the section on horizontal commitments.
(a) Legal documentation and certification services (86130)
1) and 3) natural or legal citizens are required to have more than 2 (two) years of citizenship. Residence in the country is required.
2) None.
4) Unbound, except as indicated under section on horizontal commitments.
1) and 3) natural or legal citizens are required to have more than 2 (two) years of citizenship. Residence in the country is required.
2) None.
4) Unbound, except as indicated under section on horizontal commitments.
(b) Accounting, auditing and bookeeping services (CPC 862)
1) Unbound.
2) None.
3) None.
4) Unbound, except as indicated under the section on horizontal commitments.
1) Unbound.
2) None.
3) None.
4) Unbound, except as indicated under the section on horizontal commitments.
(c) Taxation services (863)
1) Unbound.
2) None.
3) None.
4) Unbound, except as indicated under the section on horizontal commitments.
1) Unbound.
2) None.
3) None.
4) Unbound, except as indicated under the section on horizontal commitments.
(d) Architectural services (CPC 8671)
1) Unbound.
2) None.
3) None.
4) Unbound, except as indicated under the section on horizontal commitments.
1) Unbound.
2) None.
3) None.
4) Unbound, except as indicated under the section on horizontal commitments.
(e) Engineering services (CPC 8672)
1) Unbound.
2) None.
3) None.
4) Unbound, except as indicated under the section on horizontal commitments.
1) Unbound.
2) None.
3) None.
4) Unbound, except as indicated under the section on horizontal commitments.
(f) Integrated Engineering Services (CPC 8673)
1) Unbound.
2) None.
3) None.