Part 3: Exemptions Chapter 4: Other miscellaneous exemptions Section 49: Tax measures
This section specifies that the subsidy control requirements do not apply to a tax measure which is permitted under Article 413 of the TCA. This Article specifies that if there is any conflict between that Agreement and any tax convention, then the tax convention shall prevail to the extent of the inconsistency and that the provisions on subsidy control in the Agreement to not apply to an advantage accorded pursuant to a tax convention.
	Article 413 also specifies that the subsidy control provisions do not to prevent the adoption, maintenance or enforcement of any non-discriminatory measure that aims at ensuring the equitable or effective imposition or collection of direct taxes or distinguishes between taxpayers who are not in the same situation.