The General Agreement on Trade in Services (GATS), adopted by the World Trade Organization in 1995, clearly identifies education as a service to be liberalised and regulated by trade rules. While some see GATS as an opportunity, others view it more as a threat. For many, it has raised questions that need to be answered. The Guide simplifies the complexities of cross-border higher education and GATS. It examines the different dimensions of cross-border education within the context of GATS: the present landscape, opportunities and challenges, and the implications for policy and practice in higher education. It is meant for a range of stakeholders: policy-makers, senior academic leaders, faculty members, students and researchers. The aim is to heighten awareness and knowledge about this elusive and evolving phenomenon so that both policy-makers and practitioners can make informed decisions in the light of their own priorities and goals. Initial reviews from countries as diverse as Sierra Leone, Trinidad & Tobago and India suggest that this Guide will be of particular benefit to colleagues in the developing world.