繼GATS同類服務與服務供給者問題之研究（上）指出GATS「同類服務與服務供給者」存在之適用上爭議、歸納GATS涉及「同類服務與服務供給者」爭端案件之見解，瞭解GATS「同類服務與服務供給者」目前於爭端案件中之操作結果，本篇爲進一步分析GATT/WTO與「同類產品」相關之爭端案件認定方法，能否帶給GATS「同類服務與服務供給者」適用上之借鏡，首先整理GATT/WTO爭端案件適用「同類產品」之重點，如「同類產品」之認定方法、不同條文之適用範圍等議題。其次，逐一探討GATT/WTO與「同類產品」相關案件之認定方法借用於GATS「同類服務與服務供給者」之可行性。最後，針對GATS因本身規範方式產生特殊之適用上爭議，例如不同供給模式下同類性之判斷、電子化服務與傳統供給方式服務間之同類性，以及「同類服務與服務供給者」適用範圍之解讀，提出可能之解決方案。

After introducing the history of 'like services and service supplier' under GATS, pointing out those issues caused from 'like services and service supplier' and collecting the opinions of WTO disputes settlements reports, this article analyzes whether the application methods established from GATT/WTO dispute settlement cases concerning 'like products' can inspirit GATS. Firstly, the article discusses how the GATT/WTO panel and Appellate body apply 'like products' to dispute cases, what items the GATT/WTO panel and Appellate body used to determine foreign services and service suppliers and domestic services and service suppliers are 'like product', and what difficulties GATT/WTO panel and Appellate body confronted during application to. From the analysis of GATT/WTO dispute settlement reports related to 'like product', the article discusses what elements of services and service suppliers can be used to determine 'like services and service suppliers'. Furthermore, the article demonstrates how resolve other issues of 'like services and service suppliers', such as identifying the likeness of services and service suppliers thorough different modes, the explanation of application between 'like services' and 'like service suppliers'.