-- - - -- - - -- - -- -- - - 6. Member States will take such steps as are necessary to exchange information among themselves and to engage in such programmes of mutual assistance and cooperation as may be appropriate, to prevent unlawful activities and in particular the smuggling of goods and importation of counterfeit items. 7. Member States will, in an effort to combat cross border smuggling activities, identify areas of co-operation and agreement for the protection of their tax bases and for addressing the problem of tax leakage and gaps in tax compliance. 8. Member States will give consideration to entering into bilateral and multilateral agreements with each other in order to deal with, amongst other things, the exchange of information on VAT and sales tax, the avoidance of double taxation, and mutual assistance on matters such as effective revenue collection. 9. Member States will identify and explore areas of possible co-ordination and cooperation in the formulation of policy on, and the administration of, VAT and sales tax. 10. Member States will take such steps as are necessary to harmonise their VAT regimes and will: (a) set minimum standard rates; (b) harmonise, over time, the application of zero-rating and VAT exemption of goods and services; and (c) establish a SADC forum for collectively dealing with VAT matters. ARTICLE 7 REVIEW OF SADC PROGRAMME ON CO-OPERATION IN TAXATION AND RELATED MATTERS The Committee of Ministers for Finance and Investment, may review the SADC programme on co-operation in taxation and related matters. ARTICLE 8 PROTOCOL ON FINANCE AND INVESTMENT MATTERS Member States will develop a protocol on finance and investmentmattersin accordancewith the understanding herein recorded and the objectives set out in the Treaty. ARTICLE 9 9