(b) 3. make from internal budgets and/or appropriate donor aid funding, provision of resources to defray the costs of ongoing training development and interaction of their tax officials across all capacities or disciplines. Member States accept the importance of meeting the information technology and digital challenges they are faced with and will work together in responding to such challenges, including the review of issues relating to E-Commerce, E-Billing, or ECustoms clearance and the impact they may have on tax revenue collection and on the flow of goods and services. ARTICLE 4 APPLICATION AND TREATMENT OF TAX INCENTIVES 1. Member States will endeavour to achieve a common approach to the treatment and application of tax incentives and will, amongst other things, ensure that tax incentives are provided for only in tax legislation. 2. Tax incentives may include anyone or more of the following: 3. (a) investment allowances in addition to full depreciation allowances; (b) an investment tax credit where a certain percentage of the acquisition cost is deducted in addition to normal depreciation deductions, from the tax liability; (c) the full cost of acquisition of the asset is allowed as a deduction from the taxable profits of the year in which the investment was made; (d) accelerated depreciation allowances; (e) declining balance depreciation allowances; (f) tax privileged export processing or enterprise zones; and (g) tax holidays. A Member State will, in the treatment and application of tax incentives, endeavour to avoid: (a) harmful tax competition as may be evidenced by: i) zero or low effective rates of tax; ii) lack of transparency; iii) lack of effective exchange of information; 6