especially following natural disasters or wars; "excise duty" means a duty imposed by a country under its domestic law on certain goods manufactured or produced in the country or imported into that country, being a tax levied on a specific basis, either on the basis of the weight or volume of the goods, or on an ad valorem basis, or on a profit basis. "harmful tax competition" means a situation where the tax systems of a jurisdiction are designed in such a way that they erode the tax bases of other jurisdictions and attract investments or savings which originate elsewhere, facilitating the avoidance of taxes in such other jurisdictions; "indirect tax" means any tax (other than a direct tax) that a country imposes on consumption or transactions under domestic law, and includes VAT, sales taxes, excise duties, stamp duties, services taxes, registration duties and financial transaction taxes; "levy" means a tax in respect of specific items, transactions, or events, and which tax is levied at a fixed or flat rate; "luxury goods and means goods and services with an income elasticity of greater than one; services" "Mutual Agreement" means the procedure envisaged in Article 25 of the Model Tax Convention on Income and on Capital of the Organisation for Economic Cooperation and Development; "mutual assistance" means such arrangements as are made between two countries or jurisdictions in order to improve the efficiency of their respective taxation systems; "SADC Tax Database" means the tax database into which State Parties shall deposit information on tax on a continuous basis, as contemplated in Article 2; "SADC Model Tax Agreement" means templates, as adopted by the Committee of Ministers for Finance and 43