ARTICLE 3 CAPACITY BUILDING 1. 2. 3. State Parties shall, in the interests of SADC, develop the professionalism and expertise of tax officials throughout the Region, and develop an effective enabling environment that: (a) is supportive of life-long training, development of skills and learning for the State Parties' personnel in respect of tax design, policy development and revenue administration; (b) will effectively equip such personnel to utilise their expertise to protect the respective individual tax bases of State Parties against the practices of tax avoidance or evasion by domestic and international taxpayers operating within their respective jurisdictions; and (c) will enable such personnel to introduce, develop, maintain and engender taxation best practices in their respective State Parties. In order to fully implement the wide-ranging steps envisaged in this Annex , each State Party shall: (a) actively support initiatives aimed at developing skills and taxation best practices across the Region, including the exchange of personnel and information, and the provision of mutual assistance, training workshops, seminars, and training events; and (b) make provision (from the internal budget of that State Party and/or appropriate co-operating partner support) for resources to defray the costs of ongoing training development and the interaction of the tax officials of that State Party across all capacities or disciplines. State Parties shall meet the information technology and digital challenges faced by State Parties, and work together in responding to such challenges, including the review of issues relating to e-commerce, e-billing, or e-customs clearance, and the impact that e-commerce, ebilling, or e-customs clearance may have on tax revenue collection and on the flow of goods and services. ARTICLE4 APPLICATION AND TREATMENT OF TAX INCENTIVES 1. State Parties shall endeavour to achieve a common approach to the treatment and application of tax incentives and shall, amongst other things, ensure that tax incentives are provided for only in tax legislation. 2. Tax incentives may include any one or more of the following: 46