art_51__para_2
2. The obligations provided for in paragraph 1 of this Article shall not apply to treatment granted: in the framework of an internal market requiring the parties thereto to significantly approximate their legislation with a view to removing non-discriminatory obstacles to establishment and to trade in services; under measures providing for recognition of qualifications, licences or prudential measures in accordance with Article VII of the General Agreement on Trade in Services (GATS) or the GATS Annex on Financial Services. This is without prejudice to OCTs specific measures under this Article; under any international agreement or arrangement relating wholly or mainly to taxation; under measures benefiting from the coverage of a most-favoured nation exemption listed in accordance with Article II.2 of the GATS.
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Source: EUR-Lex (Cellar) · retrieved 2026-11-02 · Text as adopted (Official Journal); later amendments are not incorporated in this text.