Page 466 - Regional Comprehensive Economic Partnership (RCEP)

(i) relating to fissionable and fusionable materials or
the materials from which they are derived;

(ii) relating to the traffic in arms, ammunition and
implements of war and to such traffic in other goods
and materials, or relating to the supply of services,
as carried on directly or indirectly for the purpose of
supplying or provisioning a military establishment;

(iii) taken so as to protect critical public infrastructures
7
including communications, power, and water
infrastructures;

(iv) taken in time of national emergency or war or other
emergency in international relations; or

(c) to prevent any Party from taking any action in pursuance
of its obligations under the United Nations Charter for the
maintenance of international peace and security.

Article 17.14: Taxation Measures

1. For the purposes of this Article:

(a) tax convention means an agreement for the avoidance of
double taxation or other international taxation agreement
or arrangement; and

(b) taxes and taxation measures do not include any import
or customs duties.

2. Except as provided in this Article, nothing in this Agreement shall
apply to taxation measures.

3. This Agreement shall only grant rights or impose obligations with
respect to taxation measures:

(a) to the extent that the WTO Agreement grants rights or
imposes obligations with respect to such taxation
measures;

7 For greater certainty, this includes critical public infrastructures whether publicly or
privately owned.

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