Once it has been established that the measure at issue is covered by the GATS,the second element of the three-tier test of consistency concerning ArticleII:1 comes into play, namely,whether the services or service suppliers concerned are ‘like’ services or service suppliers.It is only between ‘like’ services or service suppliers that the MFN treatment obligation applies and that discrimination is prohibited. Services or service suppliers that are not ‘like’ may be treated differently the characteristics of the service or the service supplier; the classification and description of the service in the United Nations Central Product Classification (CPC) system; and consumer habits and preferences regarding the service or the service supplier.Note that two service suppliers that supply a like service are not necessarily ‘like service suppliers’Factors such as the size of the companies, their assets, their use of technology and the nature and extent of their expertise must all be taken into account.
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