APPLICATION AND TREATMENT OF TAX INCENTIVES.........................................................46 ARTICLE 5..............................................................................•.............................................................48 TAX AGREEMENTS............................................................................................................................48 ARTICLE 6............................................................................................................................................49 INDIRECT TAXES ...............................................................................................................................49 ARTICLE 7.............................................................................................................................................50 SETTLEMENT OF DISPUTES...........................................................................................................SO ANNEX 4................................................................................................................................................51 CO-OPERATION AND CO-ORDINATION OF EXCHANGE CONTROLPOLICIES...............5l ARTICLE 1...............................................................................................................................................51 DEFINITIONS ......................................................................................................................................51 ARTICLE 2............................................................................................................................................52 OBJ'ECTIVES .........................................................................................................................................52 ARTICLE 3.............................................................................................................................................53 CO-OPERATION AND CO-ORDINATION ..........................................,...........................................53 ARTICLE 4............................................................................................................................................53 INSTITUTIONAL ARRANGEMENTS..............................................................................................53 ARTICLE 5.............................................................................................................................................53 FUNCTIONS OF THE SADC EXCHANGE CONTROL COMMITTEE ......................................53 ARTICLE 6............................................................................................................................................54 CONSULTATIONS .................................................................................................................................54 ANNEX 5................................................................................................................................................56 HARMONISATION OF LEGAL AND OPERATIONAL FRAMEWORKS ..................................56 ARTICLE 1............................................................................................................................................57 DEFINITIONS ........................................................................................................................................51 SCOPE ....................................................................................................................................................51 ARTICLE 3 .............................................................................................................................................51 ARTICLE 4 ..............................................................................................................................................58 AGREEMENT ON PRINCIPLES.......................................................................................................58 ANNEX 6..................................................................................•...............•..................•......•...........•.•.•...63 8