全球化導致WTO／GATS下南北利益衝突更為明顯，而需要更有效的法律治理。GATS觀光附件提案，凸顯出WTO／GATS建制處理「貿易自由化」及「促進開發中國家發展」基本規範矛盾之兩難。本文認為，聚焦於政治可行性，方式解決問題之核心。以美國為主的經濟強權，應站在國際經濟秩序的制高點上，基於較廣義的國家利益，從寬認定共同利益。開發中國家認定共同利益時，則應正視WTO／GATS下的權力結構現實。 全球化亦對WTO／GATS治理模式帶來挑戰。服務貿易的全球治理，不再是以國家為成員的傳統法律治理架構所能獨立承擔，而必須與其他建制水平或垂直方式連動，以共築多元性的全球法律網絡。觀光附件之提案，係以WTO／GATS為基礎，建構觀光全球治理網絡之嘗試。此一網絡之建構，除有其法律面問題待解決外，其背後之政治經濟問題如效率、民主、政治可行性亦須面對。和處理開發中國家發展問題一樣，政治可行性乃是解決問題時，所必須考量的焦點。

The process of globalization has heightend the North-South clash over trade under the framework of WTO and requires more effective legal governance on the matter. The proposed GATS Annex on Tourism illuminates the dilemma of GATS regime in reconciling the conflicts between the two basic norms of liberalization and development. This essay argues that political feasibility should be the focus in resolving the concerned issue. Both economic powers and developing countries should take the domestic political feasibility of the other side into consideration. Globalization also brings challenges to the governing model of the WTO. The traditional state-based legal framework is no longer adequate in governing global trade in services. The proposed Tourism Annex is an attempt to construct a global governance network on tourism services, based on GATS. This new network, however, is faced with legal as well as political economy problems. As the case in dealing with problems of the developing countries, political feasibility is the major issue to be considered in finding solutions.