This thesis contains a number of topics that includes addressing the General Agreement on Trade in Services, known as (GATS) and the view of the historical development that preceded the establishment of this agreement, beginning with the General Agreement on Tariffs and Trade - GATT, which was established in 1947, and subsequent international negotiations, leading to the establishment of the World Trade Organization (WTO), which contained many of the most important agreements (General Agreement on Trade in Services). This will be the subject matter of the thesis. The thesis covers several subjects through the agreement (GATS), which include the most important principles of this Convention that seeks to liberalize trade in services at the level of international trade, and the reduction of restrictions that are a barrier to release. It also covers the exceptions that are given to some countries or economic blocs, in addition to the provision of a table that lists the obligations of the Sultanate under the General Agreement on Trade in Services. The services that have been released are also addressed, as well as the position of the legislature. The researcher seeks through this thesis to clarify the nature of legal regulation of trade in services, to address the situation of national legislation for those services, and to identify the formulation of laws governing trade in services through extrapolation of some laws. Furthermore, the two types of services, which are banking services and legal services, will be explored by looking into their legal status, and aspects of agreement and disagreement between their organizations, and commitments to the Sultanate under national law, or as stipulated by the Conventions obligations.