INVENTORY OF AGREEMENTS CONTAINING THE CNPF CLAUSE Page 1 of 12
FOREWORD This report comprises an inventory of treaties concluded by the European Union (EU), the European Community (EC), the European Economic Community (EEC), the European Atomic Energy Community (EAEC/EURATOM) and the European Coal and Steel Community (ECSC), which contain the CNPF clause. The data included in this report corresponds to the contents of the Treaties Office database on the date of its last update, shown in the footer of the report. Thus, only data validated by the Treaties Office of the European External Action Service (EEAS) is presented in this dynamic inventory. For any further question concerning this report, please contact the EEAS Treaties Office at the e-mail address: TREATIES- OFFICE@eeas.europa.eu TREATIES OFFICE IMPORTANT LEGAL NOTICE Whilst the EEAS Treaties Office does make any effort to provide accurate information you are advised that you USE OR RELY UPON THESE DATA AT YOUR OWN RISK. No assurance or warranty is given as to the accuracy or completeness of any of the information provided. You are advised to verify any information that is provided here against original documents. Links to third party websites: the Database may contain links to third party websites. The linked sites are not under the control of the EEAS Treaties Office and it is not responsible for the contents of any linked websites. The EEAS Treaties Office provides these links to users as a convenience and the inclusion of any link does not imply endorsement by the EEAS of the site or any association with its operator. Liability disclaimer: All the information contained in the Database is provided without warranty of any kind. In no event shall the European External Action Service be liable for any damages, if direct or indirect connected with use or performance of the EEAS Treaties Office Database. Page 2 of 12
between the European Community and Canada on trade in wines and spirit drinks 06/02/2004, L35, 3 2 of Convention "National treatment and most-favoured-nation treatment: 1. Canadian competent authorities shall accord national treatment and most-favoured-nation treatment to alcoholic beverages that are the product of the Community in accordance with the WTO. With respect to a province, national treatment and most-favoured-nation treatment shall mean treatment no less favourable than the most favourable treatment accorded by such province to any like goods that are the product of Canada or of any other third country. 2. By way of derogation from paragraph 1, Canadian competent authorities may maintain a measure within their respective jurisdictions provided it is implemented in a manner compatible with Canadian law: (a) limiting sales by a distillery or a winery on its premises to distilled spirits or wines produced there at prices no lower than those of the same distilled spirits or wines sold through outlets available for product of the Community; (b) requiring private wine store outlets in Ontario and British Columbia to sell only wines produced by Canadian wineries; (c) requiring that, with the existing exception of eight brand-sizes of wines bearing an appellation of origin, wine without appellation of origin and without indication of varietal names sold in grocery stores in Québec under applicable regulations, be bottled in Québec, provided that alternative outlets are provided in Québec for the sale of wine that is the product of the Community, whether or not such wine is bottled in Québec."" between the European Community, of the one part, and the Government of Denmark and the Home Government of the Faroe Islands, of the other part 22/02/1997, L53, 2 19 of Convention "The Contracting Parties reaffirm their commitment to grant each other the most-favoured-nation treatment in accordance with the GATT 1994. This shall not preclude the maintenance or establishment of customs unions, free trade areas or arrangements for frontier trade, except in so far as they alter the trade arrangements provided for in this, in particular the provisions concerning rules of origin." between the Community and the Republic of Albania, on trade and commercial and economic cooperation 25/11/1992, L343, 2 5 of "1. The Contracting Parties shall accord each other most-favoured-nation treatment in all matters regarding: - customs duties and charges of any kind imposed on or in connection with importation or exportation, - the method of levying such duties and charges, - all rules and formalities in connection with importation and exportation, including provisions relating to customs clearance, transit, warehousing and transshipment, - taxes and other internal charges levied directly or indirectly on imported products, - methods of payment and the transfer of such payments, - the regulations affecting the sale, purchase, transport, distribution and use of goods on the domestic market. 2. The provisions of paragraph 1 shall not apply to: (a) advantages accorded to adjacent countries in order to facilitate frontier traffic; (b) advantages accorded with the aim of creating a customs union or a free-trade area or pursuant to the creation of such a union or area; (c) advantages accorded to particular countries in accordance with the General on Tariffs and Trade and other international arrangements in favour of developing countries." for commercial, economic and development cooperation between the Community and the Islamic Republic of Pakistan - Declarations by the parties 25/04/1986, L108, 2 1 of "The contracting parties shall, in their commercial relations, accord each other most-favoured-nation treatment in accordance with the provisions of the General on Tariffs and Trade." Page 3 of 12
for trade and cooperation between the Community and Macao 31/12/1992, L404, 27 2 of "1. The Contracting Parties reaffirm their reciprocal commitments under the terms of the General on Tariffs and Trade (GATT) and shall accord each other most-favoured-nation treatment in all trade matters regarding: (a) customs duties and charges of any kind imposed on or in connection with imports, exports, re-exports or transit of goods, including the method of levying such duties and charges; (b) methods of payment and the transfer of such payments; (c) rules and regulations, procedures and the formalities connected with imports and exports, including provisions relating to customs clearance, transit, warehousing and transhipment of imports or exports; (d) administrative formalities relating to import and export licences; (e) taxes and other internal charges levied directly or indirectly on imported or exported goods and services; (f) laws, rules and regulations and requirements relating to the sale, offering for sale, purchase, transportation, distribution and use of goods on the domestic market. 2. In accordance with the GATT, this treatment shall not apply to: (a) advantages accorded by one of the two Contracting Parties with the aim of creating a customs union or a free-trade area or pursuant to the creation of such a union or area; (b) other advantages accorded under the GATT. " on partnership and cooperation establishing a partnership between the their Member States, of one part, and the Russian Federation, of the other part - Protocol 1 on the establishment of a coal and steel contact group - Protocol 2 on mutual administrative assistance for the correct application of customs legislation - Final Act - Exchanges of letters - Minutes of signing 28/11/1997, L327, 3 10 of "1. The Parties shall accord to one another the general most-favoured-nation treatment described in I, paragraph 1 of the GATT. 2. The provisions of paragraph 1 shall not apply to: (a) advantages accorded to adjacent countries in order to facilitate frontier traffic; (b) advantages granted with the aim of creating a customs union or a free-trade area or pursuant to the creation of such a union or area; the terms 'customs union and 'free trade area shall have the same meaning as those described in paragraph 8 of XXIV of the GATT or created through the procedure indicated in paragraph 10 of the same GATT article; (c) advantages granted to particular countries in accordance with the GATT and with other international arrangements in favour of developing countries." on the European Economic Area - Final Act - Joint Declarations - Declarations by the Governments of the Member States of the Community and the EFTA States - Arrangements - Agreed Minutes - Declarations by one or several of the Contracting Parties of the on the Area 03/01/1994, L1, 3 22 of Convention "A Contracting Party which is considering the reduction of the effective level of its duties or charges having equivalent effect applicable to third countries benefiting from most-favoured-nation treatment, or which is considering the suspension of their application, shall, as far as may be practicable, notify the EEA Joint Committee not later than 30 days before such reduction or suspension comes into effect. It shall take note of any representations by other Contracting Parties regarding any distortions which might result therefrom." Page 4 of 12
on trade and economic cooperation between the Community and Mongolia 18/02/1993, L41, 46 3 of "1. In their trade relations, the two Contracting Parties shall accord each other most-favoured-nation treatment in all matters regarding: (a) customs duties and charges of any kind imposed on, or in connection with, importation or exportation, re-export, or transit of products, including the procedures for the collection of such duties or charges; (b) methods of payment and the transfer of such payments; (c) regulations, procedures and formalities concerning customs clearance, transit, warehousing and transhipment of products imported or exported; (d) administrative formalities for the issue of import or export licences; (e) taxes and other internal charges levied directly or indirectly on products or services imported or exported; (f) the laws, regulations and requirements affecting the sale, offering for sale, purchase, transportation, distribution or use of goods on the domestic market. 2. Paragraph 1 shall not apply in the case of: (a) advantages accorded by either Contracting Party with the aim of creating a customs union or a free-trade area or pursuant to the creation of such a union or area; (b) advantages accorded by either Contracting Party to neighbouring countries for the purpose of facilitating border trade; (c) advantages accorded to particular countries in accordance with the General on Tariffs and Trade, including international commodity agreements." Cooperation Community and the Democratic Socialist Republic of Sri Lanka on partnership and development 19/04/1995, L85, 33 3 of "1. The Community and Sri Lanka shall continue to grant each other most-favoured-nation treatment in their trade in accordance with the provisions of the General on Tariffs and Trade." Cooperation Community and the Kingdom of Cambodia - Joint Declarations - Exchange of letters on maritime transport 19/10/1999, L269, 18 4 of - 2 of "The main objective of this is to provide a framework for enhancing cooperation between the Parties, within their respective areas of jurisdiction, with the following aims: (a) to accord each other most-favoured-nation treatment on trade in goods in all areas specifically covered by the, save as regards advantages accorded by either Party within the context of customs unions or free trade areas, trade arrangements with neighbouring countries or specific obligations under international commodity agreements;" - "2. In their trade relations, the Parties shall accord each other most-favoured-nation treatment in all matters regarding: (a) customs duties and charges of all kinds, including the procedures for their collection; (b) the regulations, procedures and formalities governing customs clearance, transit, warehousing and transhipment; (c) taxes and other internal charges levied directly or indirectly on imports or exports; (d) administrative formalities for the issue of import or export licences." Cooperation Community and the Lao People's Democratic Republic 05/12/1997, L334, 15 4 of - 2 of "(a) to accord each other most-favoured-nation treatment on trade in goods in all areas specifically covered by the, save as regards advantages accorded by either Party within the context of customs unions or free trade areas, trade arrangements with neighbouring countries or specific obligations under international commodity agreements;" - "2. In their trade relations, the Parties shall accord each other most-favoured-nation treatment in all matters regarding: (a) customs duties and charges of all kinds, including the procedures for their collection; (b) the regulations, procedures and formalities governing customs clearance, transit, warehousing and transhipment; (c) taxes and other internal charges levied directly or indirectly on imports or exports; (d) administrative formalities for the issue of import or export licences." Page 5 of 12
Cooperation Community and the Republic of India on partnership and development - Declaration of the Community concerning tariff adjustments - Declarations of the Community and India 27/08/1994, L223, 24 2 of "The Community and India shall grant each other most-favoured-nation treatment in their trade in accordance with the provisions of the General on Tariffs and Trade." Cooperation Community and the Republic of Yemen 11/03/1998, L72, 18 3 of "(b) In conformity with the provisions of the General on Tariffs and Trade (GATT 1994) and in regard to imported or exported goods, both sides will grant each other most favoured nation treatment. These provisions shall not apply to preferences accorded by either Party under any arrangement establishing a customs union, a free trade area or a preferential treatment area." Cooperation Community and the Socialist Republic of Vietnam 07/06/1996, L136, 29 3 of Convention "The Community and Vietnam shall grant each other most-favoured-nation treatment in their trade in conformity with the provisions of the General on Trade and Tariffs (GATT) 1994. The provisions of this shall not apply to preferences accorded by either Party under an arrangement establishing a customs union, a free trade area or an area of preferential treatment." Economic Partnership, Political Coordination and Cooperation between the European Community and its Member States, of the one part, and the United Mexican States, of the other part - Final Act - Declarations 28/10/2000, L276, 45 54 of "1. Should Most Favoured Nation treatment be granted in accordance with the provisions of this, or any arrangements adopted under this, it shall not apply to tax advantages which the Member States or Mexico are providing or may provide in the future on the basis of agreements to avoid double taxation or other tax arrangements, or domestic fiscal legislation. 2. Nothing in this, or in any arrangements adopted under this, may be construed to prevent the adoption or enforcement by the Member States or Mexico of any measure aimed at preventing the avoidance or evasion of taxes pursuant to the tax provisions of agreements to avoid double taxation or other tax arrangements, or domestic fiscal legislation. 3. Nothing in this, or in any arrangements adopted under this, shall be construed to prevent Member States or Mexico from distinguishing, in the application of the relevant provisions of their fiscal legislation, between taxpayers who are not in the same situation, in particular with regard to their place of residence, or with regard to the place where their capital is invested." Euro-Mediterranean establishing an Association Communities and their Member States, of the one part, and the Arab Republic of Egypt, of the other part 30/09/2004, L304, 39 29 of Convention "1. The Parties reaffirm their respective commitments under the terms of the General on Trade in Services (GATS) annexed to the establishing the WTO, and in particular the commitment to accord each other mostfavoured-nation treatment in trade in service sectors covered by these commitments. 2. In accordance with the GATS, this treatment shall not apply to: (a) advantages accorded by either Party under the provisions of an agreement as defined in V of the GATS or under measures adopted on the basis of such an agreement; (b) other advantages accorded pursuant to the list of mostfavoured-nation exemptions annexed by either Party to the GATS." Page 6 of 12
Framework for cooperation between the Community and the Eastern Republic of Uruguay - Exchange of Letters - Unilateral Declaration by the Community on the GSP 08/04/1992, L94, 2 10 of "The Contracting Parties shall grant each other most-favoured nation treatment in trade, in accordance with the General on Tariffs and Trade (GATT). The two Parties reaffirm their willingness to conduct their trade in accordance with the GATT. " Framework for Cooperation between the Community and the Federative Republic of Brazil - Exchange of Letters between the Community and the Federative Republic of Brazil on maritime transport 01/11/1995, L262, 54 4 of "The Contracting Parties shall grant each other most-favoured-nation treatment in trade, in accordance with the General on Tariffs and Trade. Both Parties reaffirm their will to conduct trade with each other in accordance with that." Framework for cooperation between the Community and the Republic of Paraguay - Exchange of Letters 30/10/1992, L313, 72 9 of "The Contracting Parties shall grant each other, in respect of their imports and exports of goods, most-favoured-nation treatment on the basis of the General on Tariffs and Trade." Framework for Trade and Cooperation Community and its Member States, on the one hand, and the Republic of Korea, on the other hand 30/03/2001, L90, 46 4 of "In accordance with their rights and obligations under the World Trade Organisation, the Parties undertake to accord each other most-favoured-nation treatment." Framework for trade and economic cooperation between the Community and the Argentine Republic - Exchange of Letters 26/10/1990, L295, 67 2 of "1. The Contracting Parties shall grant each other most-favoured-nation treatment in their trade in accordance with the provisions of the General on Tariffs and Trade. 2. The Contracting Parties undertake to consider granting, each in accordance with its legislation, relief from duties, taxes and other charges in respect of goods temporarily remaining in their territories for re-export either in the unaltered state or after inward processing. " Page 7 of 12
Framework on Cooperation between the Community and the Cartagena and its member countries, namely the Republic of Bolivia, the Republic of Colombia, the Republic of Ecuador, the Republic of Peru and the Republic of Venezuela - Exchange of Letters on shipping 29/04/1998, L127, 11 4 of "The Contracting Parties hereby grant each other most-favoured-nation treatment in trade, in accordance with the General on Tariffs and Trade (GATT). Both Parties reaffirm their will to conduct trade with each other in accordance with that." Framework Cooperation between the Community and the Republics of Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua and Panama - Exchange of letters on maritime transport - Unilateral Declarations 12/03/1999, L63, 39 4 of "The Contracting Parties shall grant each other most-favoured-nation treatment in trade, in accordance with the General on Tariffs and Trade (GATT)." Interim between the European Community, the European Coal and Steel Community and the European Atomic Energy Community, of the one part, and Turkmenistan, of the other part, on trade and trade-related matters 26/03/2011, L 80, 21 2 of "1. The Parties shall accord to one another most-favoured-nation treatment in all areas in respect of: and charges; provisions relating to customs clearance, transit, warehouses and transhipment; taxes and other internal charges of any kind applied directly or indirectly to imported goods; methods of payment and the transfer of such payments related to trade in goods; the rules relating to the sale, purchase, transport, distribution and use of goods on the domestic market. 2. The provisions of paragraph 1 shall not apply to: (a) advantages granted with the aim of creating a customs union or a free-trade area or pursuant to the creation of such a union or area; (b) advantages granted to particular countries in accordance with World Trade Organisation (WTO) rules and with other international arrangements in favour of developing countries; (c) advantages accorded to adjacent countries in order to facilitate frontier traffic. 3. The provisions of paragraph 1 shall not apply, during a transitional period expiring on 31 December 1998, to advantages defined in Annex I granted by Turkmenistan to other states which have emerged from the dissolution of the USSR. " Page 8 of 12
between the their Member States and the Republic of Kazakhstan - Protocol on mutual assistance between authorities in customs matters - Final Act - Joint Declarations - Exchange of Letters in relation to the establishment of companies - Declaration of the French Government 28/07/1999, L196, 3 8 of and charges, - provisions relating to customs clearance, transit, warehouses and transhipment, - taxes and the transfer of such payments, - the rules relating to the sale, purchase, transport, distribution and use of area; (b) advantages granted to particular countries in accordance with the GATT and with other international arrangements in favour of developing countries; (c) advantages accorded to adjacent countries in order to facilitate frontier traffic. 3. The provisions of paragraph 1 shall not apply, during a transitional period expiring on the date of the Republic of Kazakhstan acceding to the GATT or on 31 December 1998, whichever is earlier, to advantages defined in Annex I granted by the Republic of Kazakhstan to other States which have emerged from the dissolution of the USSR." between the their Member States, and Ukraine 19/02/1998, L49, 3 10 of "1. The Parties shall accord to one another most-favoured-nation treatment according to I, paragraph 1 of the GATT. 2. The provisions of paragraph 1 shall not apply to: (a) advantages granted with the aim of creating a customs union or a free-trade area or pursuant to the creation of such a union or area; (b) advantages granted to particular countries in accordance with the GATT and with other international arrangements in favour of developing countries; (c) advantages accorded to adjacent countries in order to facilitate frontier traffic." between the part, and Georgia, of the other part - Protocol on mutual assistance between authorities in customs matters - Final Act - Joint Declarations - Exchange of Letters in relation to the establishment of companies - Declaration of the French Government 04/08/1999, L205, 3 9 of and charges, - provisions relating to customs clearance, transit, warehouses and trans-shipment, - taxes and the transfer of such payments, - the rules relating to the sale, purchase, transport, distribution and use of area; (b) advantages granted to particular countries in accordance with WTO rules and with other international arrangements in favour of developing countries; (c) advantages accorded to adjacent countries in order to facilitate frontier traffic. 3. The provisions of paragraph 1 shall not apply, during a transitional period expiring on the date of Georgia acceding to the WTO or on 31 December 1998, whichever is earlier, to advantages defined in Annex I granted by Georgia to other States which have emerged from the dissolution of the USSR." Page 9 of 12
between the part, and the Republic of Armenia, of the other part - Protocol on mutual assistance between authorities in customs matters - Final Act - Joint Declarations - Exchange of Letters in relation to the establishment of companies - Declaration of the French Government 09/09/1999, L239, 3 9 of and charges, - provisions relating to customs clearance, transit, warehouses and transhipment, - taxes and the transfer of such payments, - the rules relating to the sale, purchase, transport, distribution and use of area; (b) advantages granted to particular countries in accordance with WTO rules and with other international arrangements in favour of developing countries; (c) advantages accorded to adjacent countries in order to facilitate frontier traffic. 3. The provisions of paragraph 1 shall not apply, during a transitional period expiring on the date of the Republic of Armenia acceding to the WTO or on 31 December 1998, whichever is earlier, to advantages defined in Annex I granted by the Republic of Armenia to other states which have emerged from the dissolution of the USSR." between the part, and the Republic of Azerbaijan, of the other part 17/09/1999, L246, 3 39 of - 9 of and charges, - provisions relating to customs clearance, transit, warehouses and transhipment, - taxes and the transfer of such payments, - the rules relating to the sale, purchase, transport, distribution and use of area; (b) advantages granted to particular countries in accordance with WTO rules and with other international arrangements in favour of developing countries; (c) advantages accorded to adjacent countries in order to facilitate frontier traffic. 3. The provisions of paragraph 1 shall not apply, during a transitional period expiring on the date of the Republic of Azerbaijan acceding to the WTO or on 31 December 1998, whichever is earlier, to advantages defined in Annex I granted by the Republic of Azerbaijan to other states which have emerged from the dissolution of the USSR." - "1. The most-favoured-nation treatment granted in accordance with the provisions of this Title shall not apply to the tax advantages which the Parties are providing or will provide in the future on the basis of agreements to avoid double taxation, or other tax arrangements. 2. Nothing in this Title shall be construed to prevent the adoption or enforcement by the Parties of any measures aimed at preventing the avoidance or evasion of taxes pursuant to the tax provisions of agreements to avoid double taxation and other tax arrangements, or domestic fiscal legislation. 3. Nothing in this Title shall be construed to prevent Member States or the Republic of Azerbaijan from distinguishing, in the application of the relevant provisions of their fiscal legislation, between tax payers who are not in identical situations, in particular as regards their place of residence." Page 10 of 12
between the part, and the Republic of Moldova, of the other part 24/06/1998, L181, 3 10 of and charges, - provisions relating to customs clearance, transit, warehouses and transhipment, - taxes and the transfer of such payments, - the rules relating to the sale, purchase, transport, distribution, and use of area; (b) advantages granted to particular countries in accordance with the GATT and with other international arrangements in favour of developing countries; (c) advantages accorded to adjacent countries in order to facilitate frontier traffic. 3. The provisions of paragraph 1 and 11(3) shall not apply, during a transitional period expiring on the date of the Republic of Moldova acceding to GATT or on 31 December 1998, whichever is earlier, to advantages defined in Annex I granted by the Republic of Moldova to other independent states as from the day preceding the date of entry into force of the." between the European Union and its Member States, of the one part, and the Republic of Iraq, of the other part 31/07/2012, L204, 20 10 of "1. The Parties shall accord to one another most-favoured-nation treatment in accordance with I, paragraph 1 of the GATT 1994 and its Notes and Supplementary Provisions. 2. The provisions of paragraph 1 shall not apply to: (e) advantages granted with the object of establishing a customs union or a freetrade area according to the GATT 1994 or pursuant to the establishment of such customs union or free-trade area; (f) advantages granted to particular countries in accordance with the GATT 1994 and with other international arrangements in favour of developing countries." establishing a partnership between the part, and the Kyrgyz Republic, of the other part - Protocol on mutual assistance between authorities in customs matters - Final Act - Joint Declarations - Exchange of Letters in relation to the establishment of companies - Declaration of the French Government 28/07/1999, L196, 48 8 of and charges, - provisions relating to customs clearance, transit, warehouses and transhipment, - taxes and the transfer of such payments, - the rules relating to the sale, purchase, transport, distribution and use of area; (b) advantages granted to particular countries in accordance with the GATT and with other international arrangements in favour of developing countries; (c) advantages accorded to adjacent countries in order to facilitate frontier traffic. 3. The provisions of paragraph 1 shall not apply, during a transitional period expiring on the date of the Kyrgyz Republic acceding to the GATT or on 31 December 1998, whichever is earlier, to advantages defined in Annex I granted by the Kyrgyz Republic to other states which have emerged from the dissolution of the USSR." establishing a partnership between the part, and the Republic of Uzbekistan, of the other part - Protocol on mutual assistance between authorities in customs 31/08/1999, L229, 3 8 of and charges, - provisions relating to customs clearance, transit, warehouses and trans-shipment, - taxes and the transfer of such payments, - the rules relating to the sale, purchase, transport, distribution and use of area; (b) advantages granted to particular countries in accordance with WTO rules and with other international arrangements in favour of developing countries; (c) advantages accorded to adjacent countries Page 11 of 12
matters - Final Act - Joint Declarations - Exchange of Letters in relation to the establishment of companies - Declaration of the French Government in order to facilitate frontier traffic. 3. The provisions of paragraph 1 shall not apply, during a transitional period expiring on the date of the Republic of Uzbekistan acceding to the WTO or on 31 December 1998, whichever is earlier, to advantages defined in Annex I granted by the Republic of Uzbekistan to other states which have emerged from the dissolution of the USSR." Stabilisation and Association between the part, and the former Yugoslav Republic of Macedonia, of the other part - Protocol 1 on textile and clothing products - Protocol 2 on steel products - Protocol 3 on trade between the former Yugoslav Republic of Macedonia and the Community in processed agricultural products - Protocol 4 concerning the definition of the concept of "originating products" and methods of administrative cooperation - Protocol 5 on mutual administrative assistance in customs matters - Final Act 20/03/2004, L84, 13 64 of "1. The Most-Favoured-Nation treatment granted in accordance with the provisions of this Title shall not apply to the tax advantages that the Parties are providing or will provide in the future on the basis of agreements designed to avoid double taxation or other tax arrangements. 2. None of the provisions of this Title shall be construed to prevent the adoption or enforcement by the Parties of any measure aimed at preventing the avoidance or evasion of taxes pursuant to the tax provisions of agreements to avoid double taxation and other tax arrangements or domestic fiscal legislation. 3. None of the provisions of this Title shall be construed to prevent Member States or the former Yugoslav Republic of Macedonia in applying the relevant provisions of their fiscal legislation, from distinguishing between taxpayers who are not in identical situations, in particular as regards their place of residence." Stabilisation and Association between the part, and the Republic of Croatia, of the other part 28/01/2005, L 26, 3 65 of "1. The Most-Favoured-Nation treatment granted in accordance with the provisions of this Title shall not apply to the tax advantages that the Parties are providing or will provide in the future on the basis of agreements designed to avoid double taxation or other tax arrangements. 2. None of the provisions of this Title shall be construed to prevent the adoption or enforcement by the Parties of any measure aimed at preventing the avoidance or evasion of taxes pursuant to the tax provisions of agreements to avoid double taxation and other tax arrangements or domestic fiscal legislation. 3. None of the provisions of this Title shall be construed to prevent Member States or Croatia in applying the relevant provisions of their fiscal legislation, from distinguishing between taxpayers who are not in identical situations, in particular as regards their place of residence." Page 12 of 12