4. (a) all direct and indirect taxes and levies, including implementation dates, exemptions and allowances; applicable rates, (b) all tax incentives offered, including implementation dates and conditions imposed; (c) all tax treaties between Member States and with countries outside the Community, and their implementation dates; and (d) appropriate statistics on revenue collection and the revenue importance of various instruments in Member States including (i) the sales volumes or value of products and services that are subject to indirect taxes and the revenue collected from such products and services; and (ii) the revenue collected from direct taxes. Member States agree to provide, on an annual basis or when significant changes occur, information to update the SADC Tax Database. ARTICLE 3 CAPACITY BUILDING 1. 2. Member States accept that it is in the interest of the Community to develop the professionalism and expertise of tax officials throughout the Community, and to develop an effective enabling environment that (a) is supportive of life-long training, development of skills and learning for the Member States' personnel in respect of tax design, policy development and revenue administration; (b) will effectively equip such personnel to utilise their expertise to protect individual tax bases of Member States against the practices of tax avoidance or evasion by both domestic and international taxpayers operating within their jurisdictions; and (c) will enable such personnel to introduce, develop, maintain and engender good practices in their Member States. In order to fully implement the wide-ranging steps envisaged in this MOU, Member States undertake to: (a) actively support initiatives aimed at developing skills and best practices across the Community, including exchanges of personnel and information, mutual assistance, training workshops, seminars, and training events; and 5