Foreword -- Acknowledgements -- List of acronyms -- Summary -- Chapter I. Foundations of the Manual: general introduction and overview -- A. Introduction -- B. Set of recommended elements for phased implementation -- 1. Recommended core elements -- 2. Other recommended elements -- C. Shape of the Manual -- Chapter II. Conceptual framework for the development of statistics on international trade in services -- A. Introduction -- B. Need for a statistical framework on international trade in services -- 1. Globalization and multilateral services trade negotiations -- 2. The General Agreement on Trade in Services -- (a) Structure and guiding principles of GATS -- (b) The four GATS modes of supply -- (c) Services Sectoral Classification list -- GNS/W/120 -- C. Statistical systems and classifications related to trade in services -- 1. International -- (a) System of National Accounts, 1993 -- (b) Fifth edition of the IMF Balance of Payments Manual -- (c) Central Product Classification, Version 1.0 -- (d) International Standard Industrial Classification of All Economic Activities, Revision 3 -- (e) International Merchandise Trade Statistics -- (f) International migration frameworks and the Recommendations on Statistics of International Migration -- (g) Tourism Satellite Accounts: Recommended Methodological Framework -- 2. Other statistical systems and classifications -- (a) Joint OECD-Eurostat Trade in Services Classification -- (b) OECD Benchmark Definition of Foreign Direct Investment -- (c) OECD Manual on Economic Globalisation Indicators -- D. Approach and framework of the Manual -- 1. Statistics on trade in services, labour and investment from BPM5 -- (a) Main BPM5 standard services components -- (b) Labour-related flows of funds -- (c) Foreign direct investment -- 2. BPM5 extensions -- (a) Analysis of balance of payments transactions by origin and destination -- (b) Extended Balance of Payments Services Classification -- 3. Foreign affiliates trade in services statistics -- (a) FATS statistics: concepts and classification -- (b) FATS statistics and other statistical frameworks -- 4. Statistical treatment of modes of supply: the simplified approach -- (a) Simplified statistical criteria -- (b) Balance of payments statistics by modes of supply -- (c) FATS statistics and modes of supply -- (d) Special problems in statistical treatment of mode -- (e) Conclusion -- Chapter III. Services Transactions Between Residents and Non-Residents -- A. Introduction -- B. Principles of recording -- 1. Concept and definition of residence -- 2. Valuation of transactions -- 3. Other principles relating to the recording of transactions -- C. EBOPS -- D. Transactions between related parties -- E. Statistics by trading partner -- F. Modes of supply and EBOPS -- 1. Allocation of modes of supply -- 2. Priorities for allocation to modes of supply . Repairs on goods -- H. Definitions of the components of the Extended Balance of Payments Services classification -- 1. Transportation services -- 2. Travel -- 3. Communications services -- 4. Construction services -- 5. Insurance services -- 6. Financial services -- 7. Computer and information services -- 8. Royalties and license fees -- 9. Other business services -- 10. Personal, cultural and recreational services€ -- 11. Government services, not included elsewhere -- I. Alternative aggregations of service and non-service transactions -- J. Data collection -- K. Summary of recommendations -- Chapter IV. Foreign affiliates trade in services statistics€ -- A. Introduction -- B. Universe to be covered -- 1. Ownership criteria -- 2. Types of producers -- C. Time of recording -- D. Statistical units -- E. Attribution of FATS variables -- 1. By country -- (a) Inward FATS -- (b) Outward FATS -- (c) Note on the equal ownership of shares by residents of more than one country -- 2. By activity and by product -- (a) By activity -- (b) By product -- F. Economic variables for FATS -- 1. Sales (turnover) and/or output -- 2. Employment -- 3. Value added -- 4. Exports and imports of goods and services -- 5. Number of enterprises -- 6. Other variables -- G. Compilation issues -- H. Summary of recommendations.