<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/eudn/2014/793" IdURI="http://www.legislation.gov.uk/id/eudn/2014/793" NumberOfProvisions="3" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="2.0" RestrictStartDate="2014-11-07" RestrictExtent="E+W+S+N.I."><ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
					<dc:identifier>http://www.legislation.gov.uk/eudn/2014/793/article/3</dc:identifier><dc:title>Council Decision of 7 November 2014 on the conclusion, on behalf of the European Union, of the Agreement between the European Union and the French Republic concerning the application to the collectivity of Saint-Barthélemy of Union legislation on the taxation of savings and administrative cooperation in the field of taxation (2014/793/EU)</dc:title><dc:description>Council Decision of 7 November 2014 on the conclusion, on behalf of the European Union, of the Agreement between the European Union and the French Republic concerning the application to the collectivity of Saint-Barthélemy of Union legislation on the taxation of savings and administrative cooperation in the field of taxation (2014/793/EU)</dc:description><dc:modified>2020-12-12</dc:modified><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:source>https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32014D0793</dc:source><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dct:valid>2014-11-07</dct:valid>
					
					<atom:link rel="self" href="http://www.legislation.gov.uk/eudn/2014/793/article/3/data.xml" type="application/xml"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/eudn/2014/793/resources" title="More Resources"/>
					
					
					
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/eudn/2014/793" title="whole act"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/eudn/2014/793/introduction" title="introduction"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/signature" href="http://www.legislation.gov.uk/eudn/2014/793/signature" title="signature"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/eudn/2014/793/body" title="body"/>
					
					
					<atom:link rel="http://www.legislation.gov.uk/def/date/euexitday" href="http://www.legislation.gov.uk/eudn/2014/793/article/3/2020-01-31" title="2020-01-31"/><atom:link rel="http://www.legislation.gov.uk/def/date/euexitTransitionEnd" href="http://www.legislation.gov.uk/eudn/2014/793/article/3/2020-12-31" title="2020-12-31"/>					
					
					
					
					<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/eudn/2014/793/article/3/data.rdf" title="RDF/XML"/><atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/eudn/2014/793/article/3/data.akn" title="AKN"/><atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/eudn/2014/793/article/3/data.xht" title="HTML snippet"/><atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/eudn/2014/793/article/3/data.htm" title="Website (XHTML) Default View"/><atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/eudn/2014/793/article/3/data.csv" title="CSV"/><atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/eudn/2014/793/article/3/data.pdf" title="PDF"/>
					<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/eudn/2014/793/article/3/data.html" title="HTML5 snippet"/>

					
					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/eudn/2014/793/contents" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eudn/2014/793/article/3/adopted" title="adopted"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eudn/2014/793/article/3/2014-11-07" title="2014-11-07"/>
					
					<atom:link rel="up" href="http://www.legislation.gov.uk/eudn/2014/793" title="Entire legislation"/><atom:link rel="prev" href="http://www.legislation.gov.uk/eudn/2014/793/article/2" title="Provision; Article 2"/><atom:link rel="prevInForce" href="http://www.legislation.gov.uk/eudn/2014/793/article/2" title="Provision; Article 2"/><atom:link rel="next" href="http://www.legislation.gov.uk/eudn/2014/793/signature" title="Signature; Signature"/><atom:link rel="nextInForce" href="http://www.legislation.gov.uk/eudn/2014/793/signature" title="Signature; Signature"/>
					<ukm:EUMetadata><ukm:DocumentClassification>
            <ukm:DocumentCategory Value="euretained"/>
            <ukm:DocumentMainType Value="EuropeanUnionDecision"/>
            <ukm:DocumentStatus Value="revised"/>
         </ukm:DocumentClassification><ukm:Year Value="2014"/><ukm:Number Value="793"/><ukm:EURLexIdentifiers>
            <ukm:Cellar Value="8798915a-6c9f-11e4-9680-01aa75ed71a1"/>
            <ukm:OfficialJournal Value="JOL_2014_330_R_0002"/>
            <ukm:ELI Value="dec:2014:793:oj"/>
            <ukm:CELEX Value="32014D0793"/>
         </ukm:EURLexIdentifiers><ukm:EnactmentDate Date="2014-11-07"/><ukm:EURLexModified Date="2016-03-17T04:28:24Z"/><ukm:EURLexExtracted Date="2018-04-25T18:11:35Z"/><ukm:XMLGenerated Date="2020-12-12T14:22:06Z"/><ukm:XMLImported Date="2020-12-12T21:30:09Z"/><ukm:Treaty Title="Treaty on the Functioning of the European Union (consolidated version 2008)" Code="TFEU_2008"/><ukm:CreatedBy Label="Council of the European Union" URI="http://publications.europa.eu/resource/authority/corporate-body/CONSIL"/><ukm:Subject Scheme="EuroVoc" Label="tax avoidance" URI="http://eurovoc.europa.eu/924"/><ukm:Subject Scheme="EuroVoc" Label="ratification of an agreement" URI="http://eurovoc.europa.eu/2901"/><ukm:Subject Scheme="SubjectMatter" Label="Overseas countries and territories" URI="http://publications.europa.eu/resource/authority/fd_070/PTOM"/><ukm:Subject Scheme="EuroVoc" Label="savings" URI="http://eurovoc.europa.eu/834"/><ukm:Subject Scheme="SubjectMatter" Label="Taxation" URI="http://publications.europa.eu/resource/authority/fd_070/FISC"/><ukm:Subject Scheme="EuroVoc" Label="tax evasion" URI="http://eurovoc.europa.eu/1095"/><ukm:Subject Scheme="EuroVoc" Label="European tax cooperation" URI="http://eurovoc.europa.eu/6342"/><ukm:Subject Scheme="EuroVoc" Label="tax law" URI="http://eurovoc.europa.eu/561"/><ukm:Subject Scheme="EuroVoc" Label="Saint Barthélemy" URI="http://eurovoc.europa.eu/8547"/><ukm:Subject Scheme="EuroVoc" Label="tax on investment income" URI="http://eurovoc.europa.eu/1328"/><ukm:Subject Scheme="EuroVoc" Label="administrative cooperation" URI="http://eurovoc.europa.eu/206"/><ukm:Subject Scheme="DirectoryCode" Label="Prevention of tax evasion and avoidance" URI="http://publications.europa.eu/resource/authority/fd_555/0950"/><ukm:Subject Scheme="DirectoryCode" Label="Taxation" URI="http://publications.europa.eu/resource/authority/fd_555/09"/><ukm:Subject Scheme="EuroVoc" Label="France" URI="http://eurovoc.europa.eu/1085"/><ukm:Subject Scheme="EuroVoc" Label="agreement (EU)" URI="http://eurovoc.europa.eu/1474"/><ukm:EURLexMetadata>
            <WORK xmlns="">
               <URI>
                  <VALUE>http://publications.europa.eu/resource/cellar/8798915a-6c9f-11e4-9680-01aa75ed71a1</VALUE>
                  <IDENTIFIER>8798915a-6c9f-11e4-9680-01aa75ed71a1</IDENTIFIER>
                  <TYPE>cellar</TYPE>
               </URI>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/oj/JOL_2014_330_R_0002</VALUE>
                     <IDENTIFIER>JOL_2014_330_R_0002</IDENTIFIER>
                     <TYPE>oj</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/eli/dec/2014/793/oj</VALUE>
                     <IDENTIFIER>dec:2014:793:oj</IDENTIFIER>
                     <TYPE>eli</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/planjo/20141107-130</VALUE>
                     <IDENTIFIER>20141107-130</IDENTIFIER>
                     <TYPE>planjo</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/immc/20141107-130%3AST%2014530%202014%20INIT</VALUE>
                     <IDENTIFIER>20141107-130:ST 14530 2014 INIT</IDENTIFIER>
                     <TYPE>immc</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/celex/32014D0793</VALUE>
                     <IDENTIFIER>32014D0793</IDENTIFIER>
                     <TYPE>celex</TYPE>
                  </URI>
               </SAMEAS>
               <RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE type="date">
                  <VALUE>2014-11-07</VALUE>
                  <YEAR>2014</YEAR>
                  <MONTH>11</MONTH>
                  <DAY>07</DAY>
                  <ANNOTATION>
                     <TYPE_OF_DATE>{EV|http://publications.europa.eu/resource/authority/fd_335/EV}</TYPE_OF_DATE>
                     <COMMENT_ON_DATE>{DATDOC|http://publications.europa.eu/resource/authority/fd_335/DATDOC} {V|http://publications.europa.eu/resource/authority/fd_335/V} {ART|http://publications.europa.eu/resource/authority/fd_335/ART} 3</COMMENT_ON_DATE>
                     <BUILD_INFO>cdm:CDM_2.1.7  tdm:1523  xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:20/11/2014 17:59:04</BUILD_INFO>
                  </ANNOTATION>
               </RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE>
               <WORK_CITES_WORK type="link">
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32013D0617</VALUE>
                        <IDENTIFIER>32013D0617</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
               </WORK_CITES_WORK>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/924</VALUE>
                        <IDENTIFIER>924</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>924</IDENTIFIER>
                     <PREFLABEL>tax avoidance</PREFLABEL>
                     <ALTLABEL>tax haven</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/1021</VALUE>
                        <IDENTIFIER>1021</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>1021</IDENTIFIER>
                     <PREFLABEL>tax system</PREFLABEL>
                     <ALTLABEL>taxation</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100148</VALUE>
                        <IDENTIFIER>100148</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>24</IDENTIFIER>
                     <PREFLABEL>24 FINANCE</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100206</VALUE>
                        <IDENTIFIER>100206</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>2446</IDENTIFIER>
                     <PREFLABEL>2446 taxation</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <RESOURCE_LEGAL_ADOPTS_RESOURCE_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/d288a1fd-f8fd-11e2-a22e-01aa75ed71a1</VALUE>
                     <IDENTIFIER>d288a1fd-f8fd-11e2-a22e-01aa75ed71a1</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/com/COM_2013_584</VALUE>
                        <IDENTIFIER>COM_2013_584</IDENTIFIER>
                        <TYPE>com</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/52013PC0555</VALUE>
                        <IDENTIFIER>52013PC0555</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/comnat/COM_2013_0555_FIN</VALUE>
                        <IDENTIFIER>COM_2013_0555_FIN</IDENTIFIER>
                        <TYPE>comnat</TYPE>
                     </URI>
                  </SAMEAS>
                  <ANNOTATION>
                     <TYPE_OF_LINK_TARGET>MS</TYPE_OF_LINK_TARGET>
                     <BUILD_INFO>cdm:CDM_2.1.7  tdm:1523  xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:20/11/2014 17:59:04</BUILD_INFO>
                  </ANNOTATION>
               </RESOURCE_LEGAL_ADOPTS_RESOURCE_LEGAL>
               <WORK_ID_DOCUMENT type="data">
                  <VALUE>celex:32014D0793</VALUE>
               </WORK_ID_DOCUMENT>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/1474</VALUE>
                     <IDENTIFIER>1474</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>1474</IDENTIFIER>
                  <PREFLABEL>agreement (EU)</PREFLABEL>
                  <ALTLABEL>EC third country convention</ALTLABEL>
                  <ALTLABEL>EU-third country agreement</ALTLABEL>
                  <ALTLABEL>international agreement (EU)</ALTLABEL>
                  <ALTLABEL>EC agreement</ALTLABEL>
                  <ALTLABEL>European Union agreement</ALTLABEL>
               </IS_ABOUT>
               <BASED_ON type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/29f1fad2-d836-434d-ac14-6f5561cc9018</VALUE>
                     <IDENTIFIER>29f1fad2-d836-434d-ac14-6f5561cc9018</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/treaty/tfeu_2012/art_113/oj</VALUE>
                        <IDENTIFIER>treaty:tfeu_2012:art_113:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/12012E113</VALUE>
                        <IDENTIFIER>12012E113</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
               </BASED_ON>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/1085</VALUE>
                     <IDENTIFIER>1085</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>1085</IDENTIFIER>
                  <PREFLABEL>France</PREFLABEL>
                  <ALTLABEL>French Republic</ALTLABEL>
               </IS_ABOUT>
               <WORK_CITES_WORK type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/3429c157-8cf1-48e6-bb84-6d624dc7afa5</VALUE>
                     <IDENTIFIER>3429c157-8cf1-48e6-bb84-6d624dc7afa5</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/dir/2003/48/oj</VALUE>
                        <IDENTIFIER>dir:2003:48:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2003_157_R_0038_01</VALUE>
                        <IDENTIFIER>JOL_2003_157_R_0038_01</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32003L0048</VALUE>
                        <IDENTIFIER>32003L0048</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
               </WORK_CITES_WORK>
               <BASED_ON type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/e53fd41d-6753-45d0-8f8d-8986fbefcb02</VALUE>
                     <IDENTIFIER>e53fd41d-6753-45d0-8f8d-8986fbefcb02</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/treaty/tfeu_2012/art_218/oj</VALUE>
                        <IDENTIFIER>treaty:tfeu_2012:art_218:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/12012E218</VALUE>
                        <IDENTIFIER>12012E218</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
               </BASED_ON>
               <RESOURCE_LEGAL_REPERTOIRE type="data">
                  <VALUE>REP</VALUE>
               </RESOURCE_LEGAL_REPERTOIRE>
               <BASED_ON type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/treaty/TFEU_2008</VALUE>
                     <IDENTIFIER>TFEU_2008</IDENTIFIER>
                     <TYPE>treaty</TYPE>
                  </URI>
                  <OP-CODE>TFEU_2008</OP-CODE>
                  <IDENTIFIER>TFEU_2008</IDENTIFIER>
                  <PREFLABEL>Treaty on the Functioning of the European Union (consolidated version 2008)</PREFLABEL>
                  <ALTLABEL>TFEU (2008)</ALTLABEL>
                  <ALTLABEL>Consolidated version of the Treaty on the Functioning of the European Union (2008)</ALTLABEL>
               </BASED_ON>
               <DATE type="date">
                  <VALUE>9999-12-31</VALUE>
                  <YEAR>9999</YEAR>
                  <MONTH>12</MONTH>
                  <DAY>31</DAY>
               </DATE>
               <RESOURCE_LEGAL_BASED_ON_RESOURCE_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/516ae86a-21b6-4c96-9f18-f32bd0427f3b</VALUE>
                     <IDENTIFIER>516ae86a-21b6-4c96-9f18-f32bd0427f3b</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/12012E115</VALUE>
                        <IDENTIFIER>12012E115</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/treaty/tfeu_2012/art_115/oj</VALUE>
                        <IDENTIFIER>treaty:tfeu_2012:art_115:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
               </RESOURCE_LEGAL_BASED_ON_RESOURCE_LEGAL>
               <CREATED_BY type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/corporate-body/CONSIL</VALUE>
                     <IDENTIFIER>CONSIL</IDENTIFIER>
                     <TYPE>corporate-body</TYPE>
                  </URI>
                  <OP-CODE>CONSIL</OP-CODE>
                  <IDENTIFIER>CONSIL</IDENTIFIER>
                  <PREFLABEL>Council of the European Union</PREFLABEL>
                  <ALTLABEL>Council</ALTLABEL>
                  <ALTLABEL>Council of the European Communities</ALTLABEL>
               </CREATED_BY>
               <ID_SECTOR type="data">
                  <VALUE>3</VALUE>
               </ID_SECTOR>
               <ID_CELEX type="data">
                  <VALUE>32014D0793</VALUE>
               </ID_CELEX>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/206</VALUE>
                     <IDENTIFIER>206</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>206</IDENTIFIER>
                  <PREFLABEL>administrative cooperation</PREFLABEL>
               </IS_ABOUT>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/1328</VALUE>
                     <IDENTIFIER>1328</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>1328</IDENTIFIER>
                  <PREFLABEL>tax on investment income</PREFLABEL>
                  <ALTLABEL>tax on unearned income</ALTLABEL>
               </IS_ABOUT>
               <RESOURCE_LEGAL_INFORMATION_MISCELLANEOUS type="data">
                  <VALUE>NLE 2013/0269</VALUE>
               </RESOURCE_LEGAL_INFORMATION_MISCELLANEOUS>
               <DATE_DOCUMENT type="date">
                  <VALUE>2014-11-07</VALUE>
                  <YEAR>2014</YEAR>
                  <MONTH>11</MONTH>
                  <DAY>07</DAY>
               </DATE_DOCUMENT>
               <RESOURCE_LEGAL_ID_CELEX type="data">
                  <VALUE>32014D0793</VALUE>
               </RESOURCE_LEGAL_ID_CELEX>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/2901</VALUE>
                        <IDENTIFIER>2901</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>2901</IDENTIFIER>
                     <PREFLABEL>ratification of an agreement</PREFLABEL>
                     <ALTLABEL>conclusion of an agreement</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/3461</VALUE>
                        <IDENTIFIER>3461</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>3461</IDENTIFIER>
                     <PREFLABEL>international agreement</PREFLABEL>
                     <ALTLABEL>international treaty</ALTLABEL>
                     <ALTLABEL>intergovernmental agreement</ALTLABEL>
                     <ALTLABEL>global agreement</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100143</VALUE>
                        <IDENTIFIER>100143</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>08</IDENTIFIER>
                     <PREFLABEL>08 INTERNATIONAL RELATIONS</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100170</VALUE>
                        <IDENTIFIER>100170</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>0806</IDENTIFIER>
                     <PREFLABEL>0806 international affairs</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER type="concept_level">
                  <RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER_1 type="concept">
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/authority/fd_070/PTOM</VALUE>
                        <IDENTIFIER>PTOM</IDENTIFIER>
                        <TYPE>fd_070</TYPE>
                     </URI>
                     <OP-CODE>PTOM</OP-CODE>
                     <IDENTIFIER>PTOM</IDENTIFIER>
                     <PREFLABEL>Overseas countries and territories</PREFLABEL>
                  </RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER_1>
               </RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/561</VALUE>
                     <IDENTIFIER>561</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>561</IDENTIFIER>
                  <PREFLABEL>tax law</PREFLABEL>
                  <ALTLABEL>tax regulation</ALTLABEL>
                  <ALTLABEL>tax legislation</ALTLABEL>
               </IS_ABOUT>
               <IDENTIFIER type="data">
                  <VALUE>oj:JOL_2014_330_R_0002</VALUE>
               </IDENTIFIER>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/8547</VALUE>
                     <IDENTIFIER>8547</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>8547</IDENTIFIER>
                  <PREFLABEL>Saint Barthélemy</PREFLABEL>
                  <ALTLABEL>Collectivity of Saint Barthélemy</ALTLABEL>
                  <ALTLABEL>Saint Barthélémy</ALTLABEL>
               </IS_ABOUT>
               <RESOURCE_LEGAL_COMMENT_INTERNAL type="data">
                  <VALUE>MAN2</VALUE>
               </RESOURCE_LEGAL_COMMENT_INTERNAL>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/834</VALUE>
                        <IDENTIFIER>834</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>834</IDENTIFIER>
                     <PREFLABEL>savings</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/3659</VALUE>
                        <IDENTIFIER>3659</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>3659</IDENTIFIER>
                     <PREFLABEL>income</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100146</VALUE>
                        <IDENTIFIER>100146</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>16</IDENTIFIER>
                     <PREFLABEL>16 ECONOMICS</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100189</VALUE>
                        <IDENTIFIER>100189</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>1626</IDENTIFIER>
                     <PREFLABEL>1626 national accounts</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <WORK_PART_OF_EVENT_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/8eac7c70-f91e-11e2-a22e-01aa75ed71a1.0005</VALUE>
                     <IDENTIFIER>8eac7c70-f91e-11e2-a22e-01aa75ed71a1.0005</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/pegase/1041136.1217948</VALUE>
                        <IDENTIFIER>1041136.1217948</IDENTIFIER>
                        <TYPE>pegase</TYPE>
                     </URI>
                  </SAMEAS>
               </WORK_PART_OF_EVENT_LEGAL>
               <WORK_PART_OF_COLLECTION_DOCUMENT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/document-collection/JO</VALUE>
                     <IDENTIFIER>JO</IDENTIFIER>
                     <TYPE>document-collection</TYPE>
                  </URI>
                  <OP-CODE>JO</OP-CODE>
                  <IDENTIFIER>JO</IDENTIFIER>
                  <PREFLABEL>JO</PREFLABEL>
               </WORK_PART_OF_COLLECTION_DOCUMENT>
               <RESOURCE_LEGAL_DATE_END-OF-VALIDITY type="date">
                  <VALUE>9999-12-31</VALUE>
                  <YEAR>9999</YEAR>
                  <MONTH>12</MONTH>
                  <DAY>31</DAY>
               </RESOURCE_LEGAL_DATE_END-OF-VALIDITY>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/6342</VALUE>
                     <IDENTIFIER>6342</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>6342</IDENTIFIER>
                  <PREFLABEL>European tax cooperation</PREFLABEL>
               </IS_ABOUT>
               <ELI type="data">
                  <VALUE>http://data.europa.eu/eli/dec/2014/793/oj</VALUE>
               </ELI>
               <RESOURCE_LEGAL_INFORMATION_MISCELLANEOUS type="data">
                  <VALUE>{COM|http://publications.europa.eu/resource/authority/fd_400/COM} 2013/0555</VALUE>
               </RESOURCE_LEGAL_INFORMATION_MISCELLANEOUS>
               <RESOURCE_LEGAL_PUBLISHED_IN_OFFICIAL-JOURNAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/76591731-6c9e-11e4-9680-01aa75ed71a1</VALUE>
                     <IDENTIFIER>76591731-6c9e-11e4-9680-01aa75ed71a1</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2014_330_R</VALUE>
                        <IDENTIFIER>JOL_2014_330_R</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/immc/planjo%3AOJ-20141115-001</VALUE>
                        <IDENTIFIER>planjo:OJ-20141115-001</IDENTIFIER>
                        <TYPE>immc</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/planjo/OJ-20141115-001</VALUE>
                        <IDENTIFIER>OJ-20141115-001</IDENTIFIER>
                        <TYPE>planjo</TYPE>
                     </URI>
                  </SAMEAS>
               </RESOURCE_LEGAL_PUBLISHED_IN_OFFICIAL-JOURNAL>
               <RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER type="concept_level">
                  <RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER_1 type="concept">
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/authority/fd_070/FISC</VALUE>
                        <IDENTIFIER>FISC</IDENTIFIER>
                        <TYPE>fd_070</TYPE>
                     </URI>
                     <OP-CODE>FISC</OP-CODE>
                     <IDENTIFIER>FISC</IDENTIFIER>
                     <PREFLABEL>Taxation</PREFLABEL>
                  </RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER_1>
               </RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER>
               <DATE_CREATION_LEGACY type="date">
                  <VALUE>2014-11-15</VALUE>
                  <YEAR>2014</YEAR>
                  <MONTH>11</MONTH>
                  <DAY>15</DAY>
               </DATE_CREATION_LEGACY>
               <IDENTIFIER type="data">
                  <VALUE>1210510</VALUE>
               </IDENTIFIER>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/1095</VALUE>
                        <IDENTIFIER>1095</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>1095</IDENTIFIER>
                     <PREFLABEL>tax evasion</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/1432</VALUE>
                        <IDENTIFIER>1432</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>1432</IDENTIFIER>
                     <PREFLABEL>offence</PREFLABEL>
                     <ALTLABEL>misdemeanour</ALTLABEL>
                     <ALTLABEL>a crime</ALTLABEL>
                     <ALTLABEL>petty offence</ALTLABEL>
                     <ALTLABEL>breach of the law</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100145</VALUE>
                        <IDENTIFIER>100145</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>12</IDENTIFIER>
                     <PREFLABEL>12 LAW</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100180</VALUE>
                        <IDENTIFIER>100180</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>1216</IDENTIFIER>
                     <PREFLABEL>1216 criminal law</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <WORK_TABLE-OF-CONTENTS type="data">
                  <VALUE>
         &lt;table-of-contents&gt;
            &lt;p&gt;0010 - 0011&lt;/p&gt;
         &lt;/table-of-contents&gt;
      </VALUE>
               </WORK_TABLE-OF-CONTENTS>
               <RESOURCE_LEGAL_TYPE type="data">
                  <VALUE>D</VALUE>
               </RESOURCE_LEGAL_TYPE>
               <RESOURCE_LEGAL_BASED_ON_CONCEPT_TREATY type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/treaty/TFEU_2008</VALUE>
                     <IDENTIFIER>TFEU_2008</IDENTIFIER>
                     <TYPE>treaty</TYPE>
                  </URI>
                  <OP-CODE>TFEU_2008</OP-CODE>
                  <IDENTIFIER>TFEU_2008</IDENTIFIER>
                  <PREFLABEL>Treaty on the Functioning of the European Union (consolidated version 2008)</PREFLABEL>
                  <ALTLABEL>TFEU (2008)</ALTLABEL>
                  <ALTLABEL>Consolidated version of the Treaty on the Functioning of the European Union (2008)</ALTLABEL>
               </RESOURCE_LEGAL_BASED_ON_CONCEPT_TREATY>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/6342</VALUE>
                        <IDENTIFIER>6342</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>6342</IDENTIFIER>
                     <PREFLABEL>European tax cooperation</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/2504</VALUE>
                        <IDENTIFIER>2504</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>2504</IDENTIFIER>
                     <PREFLABEL>fiscal policy</PREFLABEL>
                     <ALTLABEL>tax policy</ALTLABEL>
                     <ALTLABEL>taxation policy</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100148</VALUE>
                        <IDENTIFIER>100148</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>24</IDENTIFIER>
                     <PREFLABEL>24 FINANCE</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100206</VALUE>
                        <IDENTIFIER>100206</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>2446</IDENTIFIER>
                     <PREFLABEL>2446 taxation</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <RESOURCE_LEGAL_NUMBER_NATURAL_CELEX type="data">
                  <VALUE>0793</VALUE>
               </RESOURCE_LEGAL_NUMBER_NATURAL_CELEX>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/1095</VALUE>
                     <IDENTIFIER>1095</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>1095</IDENTIFIER>
                  <PREFLABEL>tax evasion</PREFLABEL>
               </IS_ABOUT>
               <IDENTIFIER type="data">
                  <VALUE>http://data.europa.eu/eli/dec/2014/793/oj</VALUE>
               </IDENTIFIER>
               <RESOURCE_LEGAL_BASED_ON_RESOURCE_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/29f1fad2-d836-434d-ac14-6f5561cc9018</VALUE>
                     <IDENTIFIER>29f1fad2-d836-434d-ac14-6f5561cc9018</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/treaty/tfeu_2012/art_113/oj</VALUE>
                        <IDENTIFIER>treaty:tfeu_2012:art_113:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/12012E113</VALUE>
                        <IDENTIFIER>12012E113</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
               </RESOURCE_LEGAL_BASED_ON_RESOURCE_LEGAL>
               <RESOURCE_LEGAL_BASED_ON_RESOURCE_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/e53fd41d-6753-45d0-8f8d-8986fbefcb02</VALUE>
                     <IDENTIFIER>e53fd41d-6753-45d0-8f8d-8986fbefcb02</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/treaty/tfeu_2012/art_218/oj</VALUE>
                        <IDENTIFIER>treaty:tfeu_2012:art_218:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/12012E218</VALUE>
                        <IDENTIFIER>12012E218</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <ANNOTATION>
                     <SUBPARAGRAPH>2</SUBPARAGRAPH>
                     <PARAGRAPH>8</PARAGRAPH>
                     <COMMENT_ON_LEGAL_BASIS>P8L2</COMMENT_ON_LEGAL_BASIS>
                     <BUILD_INFO>cdm:CDM_2.1.7  tdm:1523  xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:20/11/2014 17:59:04</BUILD_INFO>
                  </ANNOTATION>
                  <ANNOTATION>
                     <PARAGRAPH>6</PARAGRAPH>
                     <COMMENT_ON_LEGAL_BASIS>P6PTB)</COMMENT_ON_LEGAL_BASIS>
                     <BUILD_INFO>cdm:CDM_2.1.7  tdm:1523  xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:20/11/2014 17:59:04</BUILD_INFO>
                  </ANNOTATION>
               </RESOURCE_LEGAL_BASED_ON_RESOURCE_LEGAL>
               <WORK_PART_OF_DOSSIER type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/8eac7c70-f91e-11e2-a22e-01aa75ed71a1</VALUE>
                     <IDENTIFIER>8eac7c70-f91e-11e2-a22e-01aa75ed71a1</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/pegase/1041136</VALUE>
                        <IDENTIFIER>1041136</IDENTIFIER>
                        <TYPE>pegase</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/procedure/2013_269</VALUE>
                        <IDENTIFIER>2013_269</IDENTIFIER>
                        <TYPE>procedure</TYPE>
                     </URI>
                  </SAMEAS>
               </WORK_PART_OF_DOSSIER>
               <WORK_PART_OF_COLLECTION_DOCUMENT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/document-collection/CELEX</VALUE>
                     <IDENTIFIER>CELEX</IDENTIFIER>
                     <TYPE>document-collection</TYPE>
                  </URI>
                  <OP-CODE>CELEX</OP-CODE>
                  <IDENTIFIER>CELEX</IDENTIFIER>
                  <PREFLABEL>CELEX</PREFLABEL>
               </WORK_PART_OF_COLLECTION_DOCUMENT>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/561</VALUE>
                        <IDENTIFIER>561</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>561</IDENTIFIER>
                     <PREFLABEL>tax law</PREFLABEL>
                     <ALTLABEL>tax regulation</ALTLABEL>
                     <ALTLABEL>tax legislation</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/2504</VALUE>
                        <IDENTIFIER>2504</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>2504</IDENTIFIER>
                     <PREFLABEL>fiscal policy</PREFLABEL>
                     <ALTLABEL>tax policy</ALTLABEL>
                     <ALTLABEL>taxation policy</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100148</VALUE>
                        <IDENTIFIER>100148</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>24</IDENTIFIER>
                     <PREFLABEL>24 FINANCE</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100206</VALUE>
                        <IDENTIFIER>100206</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>2446</IDENTIFIER>
                     <PREFLABEL>2446 taxation</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/2901</VALUE>
                     <IDENTIFIER>2901</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>2901</IDENTIFIER>
                  <PREFLABEL>ratification of an agreement</PREFLABEL>
                  <ALTLABEL>conclusion of an agreement</ALTLABEL>
               </IS_ABOUT>
               <WORK_ID_DOCUMENT type="data">
                  <VALUE>oj:JOL_2014_330_R_0002</VALUE>
               </WORK_ID_DOCUMENT>
               <BASED_ON type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/516ae86a-21b6-4c96-9f18-f32bd0427f3b</VALUE>
                     <IDENTIFIER>516ae86a-21b6-4c96-9f18-f32bd0427f3b</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/12012E115</VALUE>
                        <IDENTIFIER>12012E115</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/treaty/tfeu_2012/art_115/oj</VALUE>
                        <IDENTIFIER>treaty:tfeu_2012:art_115:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
               </BASED_ON>
               <RESOURCE_LEGAL_NUMBER_NATURAL type="data">
                  <VALUE>793</VALUE>
               </RESOURCE_LEGAL_NUMBER_NATURAL>
               <IDENTIFIER type="data">
                  <VALUE>32014D0793</VALUE>
               </IDENTIFIER>
               <WORK_HAS_RESOURCE-TYPE type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/resource-type/DEC</VALUE>
                     <IDENTIFIER>DEC</IDENTIFIER>
                     <TYPE>resource-type</TYPE>
                  </URI>
                  <OP-CODE>DEC</OP-CODE>
                  <IDENTIFIER>DEC</IDENTIFIER>
                  <PREFLABEL>Decision</PREFLABEL>
                  <ALTLABEL>Decisions</ALTLABEL>
               </WORK_HAS_RESOURCE-TYPE>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/834</VALUE>
                     <IDENTIFIER>834</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>834</IDENTIFIER>
                  <PREFLABEL>savings</PREFLABEL>
               </IS_ABOUT>
               <WORK_DATE_DOCUMENT type="date">
                  <VALUE>2014-11-07</VALUE>
                  <YEAR>2014</YEAR>
                  <MONTH>11</MONTH>
                  <DAY>07</DAY>
               </WORK_DATE_DOCUMENT>
               <LASTMODIFICATIONDATE type="date">
                  <VALUE>2016-03-17T05:28:24.244+01:00</VALUE>
                  <YEAR>2016</YEAR>
                  <MONTH>03</MONTH>
                  <DAY>17</DAY>
               </LASTMODIFICATIONDATE>
               <DATE type="date">
                  <VALUE>2014-11-07</VALUE>
                  <YEAR>2014</YEAR>
                  <MONTH>11</MONTH>
                  <DAY>07</DAY>
               </DATE>
               <WORK_CITES_WORK type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/9c0b4723-7e53-4595-9fa7-1b78e5ddf337</VALUE>
                     <IDENTIFIER>9c0b4723-7e53-4595-9fa7-1b78e5ddf337</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2011_064_R_0001_01</VALUE>
                        <IDENTIFIER>JOL_2011_064_R_0001_01</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/dir/2011/16/oj</VALUE>
                        <IDENTIFIER>dir:2011:16:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32011L0016</VALUE>
                        <IDENTIFIER>32011L0016</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
               </WORK_CITES_WORK>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/8547</VALUE>
                        <IDENTIFIER>8547</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>8547</IDENTIFIER>
                     <PREFLABEL>Saint Barthélemy</PREFLABEL>
                     <ALTLABEL>Collectivity of Saint Barthélemy</ALTLABEL>
                     <ALTLABEL>Saint Barthélémy</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/1087</VALUE>
                        <IDENTIFIER>1087</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>1087</IDENTIFIER>
                     <PREFLABEL>French overseas collectivity</PREFLABEL>
                     <ALTLABEL>French Overseas Territories</ALTLABEL>
                     <ALTLABEL>overseas territories of the French Republic</ALTLABEL>
                     <ALTLABEL>territorial collectivities of the French Republic</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/5259</VALUE>
                        <IDENTIFIER>5259</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>5259</IDENTIFIER>
                     <PREFLABEL>Caribbean Islands</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100161</VALUE>
                        <IDENTIFIER>100161</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>72</IDENTIFIER>
                     <PREFLABEL>72 GEOGRAPHY</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100284</VALUE>
                        <IDENTIFIER>100284</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>7241</IDENTIFIER>
                     <PREFLABEL>7241 overseas countries and territories</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100279</VALUE>
                        <IDENTIFIER>100279</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>7216</IDENTIFIER>
                     <PREFLABEL>7216 America</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <RESOURCE_LEGAL_HAS_TYPE_ACT_CONCEPT_TYPE_ACT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/fd_030/DECBES</VALUE>
                     <IDENTIFIER>DECBES</IDENTIFIER>
                     <TYPE>fd_030</TYPE>
                  </URI>
                  <OP-CODE>DECBES</OP-CODE>
                  <IDENTIFIER>DECBES</IDENTIFIER>
                  <PREFLABEL>decision without addressee</PREFLABEL>
               </RESOURCE_LEGAL_HAS_TYPE_ACT_CONCEPT_TYPE_ACT>
               <WORK_CREATED_BY_AGENT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/corporate-body/CONSIL</VALUE>
                     <IDENTIFIER>CONSIL</IDENTIFIER>
                     <TYPE>corporate-body</TYPE>
                  </URI>
                  <OP-CODE>CONSIL</OP-CODE>
                  <IDENTIFIER>CONSIL</IDENTIFIER>
                  <PREFLABEL>Council of the European Union</PREFLABEL>
                  <ALTLABEL>Council</ALTLABEL>
                  <ALTLABEL>Council of the European Communities</ALTLABEL>
               </WORK_CREATED_BY_AGENT>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/fd_555/0950</VALUE>
                     <IDENTIFIER>0950</IDENTIFIER>
                     <TYPE>fd_555</TYPE>
                  </URI>
                  <OP-CODE>0950</OP-CODE>
                  <IDENTIFIER>0950</IDENTIFIER>
                  <PREFLABEL>Prevention of tax evasion and avoidance</PREFLABEL>
               </IS_ABOUT>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/1328</VALUE>
                        <IDENTIFIER>1328</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>1328</IDENTIFIER>
                     <PREFLABEL>tax on investment income</PREFLABEL>
                     <ALTLABEL>tax on unearned income</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/1326</VALUE>
                        <IDENTIFIER>1326</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>1326</IDENTIFIER>
                     <PREFLABEL>tax on income</PREFLABEL>
                     <ALTLABEL>income tax</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100148</VALUE>
                        <IDENTIFIER>100148</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>24</IDENTIFIER>
                     <PREFLABEL>24 FINANCE</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100206</VALUE>
                        <IDENTIFIER>100206</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>2446</IDENTIFIER>
                     <PREFLABEL>2446 taxation</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <WORK_RELATED_TO_WORK type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/b66db41c-6c9f-11e4-9680-01aa75ed71a1</VALUE>
                     <IDENTIFIER>b66db41c-6c9f-11e4-9680-01aa75ed71a1</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/22014A1115%2801%29</VALUE>
                        <IDENTIFIER>22014A1115(01)</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2014_330_R_0003</VALUE>
                        <IDENTIFIER>JOL_2014_330_R_0003</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/immc/planjo%3A20141110-016</VALUE>
                        <IDENTIFIER>planjo:20141110-016</IDENTIFIER>
                        <TYPE>immc</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/planjo/20141110-016</VALUE>
                        <IDENTIFIER>20141110-016</IDENTIFIER>
                        <TYPE>planjo</TYPE>
                     </URI>
                  </SAMEAS>
                  <ANNOTATION>
                     <TYPE_OF_LINK_TARGET>RD</TYPE_OF_LINK_TARGET>
                  </ANNOTATION>
               </WORK_RELATED_TO_WORK>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/206</VALUE>
                        <IDENTIFIER>206</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>206</IDENTIFIER>
                     <PREFLABEL>administrative cooperation</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/2166</VALUE>
                        <IDENTIFIER>2166</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>2166</IDENTIFIER>
                     <PREFLABEL>administrative structures</PREFLABEL>
                     <ALTLABEL>administrative organisation</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100142</VALUE>
                        <IDENTIFIER>100142</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>04</IDENTIFIER>
                     <PREFLABEL>04 POLITICS</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100169</VALUE>
                        <IDENTIFIER>100169</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>0436</IDENTIFIER>
                     <PREFLABEL>0436 executive power and public service</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/fd_070/PTOM</VALUE>
                     <IDENTIFIER>PTOM</IDENTIFIER>
                     <TYPE>fd_070</TYPE>
                  </URI>
                  <OP-CODE>PTOM</OP-CODE>
                  <IDENTIFIER>PTOM</IDENTIFIER>
                  <PREFLABEL>Overseas countries and territories</PREFLABEL>
               </IS_ABOUT>
               <RESOURCE_LEGAL_IN-FORCE type="data">
                  <VALUE>true</VALUE>
               </RESOURCE_LEGAL_IN-FORCE>
               <DATE type="date">
                  <VALUE>2014-11-15</VALUE>
                  <YEAR>2014</YEAR>
                  <MONTH>11</MONTH>
                  <DAY>15</DAY>
               </DATE>
               <RESOURCE_LEGAL_YEAR type="data">
                  <VALUE>2014</VALUE>
               </RESOURCE_LEGAL_YEAR>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/924</VALUE>
                     <IDENTIFIER>924</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>924</IDENTIFIER>
                  <PREFLABEL>tax avoidance</PREFLABEL>
                  <ALTLABEL>tax haven</ALTLABEL>
               </IS_ABOUT>
               <RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE type="concept_level">
                  <RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_2 type="concept">
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/authority/fd_555/0950</VALUE>
                        <IDENTIFIER>0950</IDENTIFIER>
                        <TYPE>fd_555</TYPE>
                     </URI>
                     <OP-CODE>0950</OP-CODE>
                     <IDENTIFIER>0950</IDENTIFIER>
                     <PREFLABEL>Prevention of tax evasion and avoidance</PREFLABEL>
                  </RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_2>
                  <RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_1 type="concept">
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/authority/fd_555/09</VALUE>
                        <IDENTIFIER>09</IDENTIFIER>
                        <TYPE>fd_555</TYPE>
                     </URI>
                     <OP-CODE>09</OP-CODE>
                     <IDENTIFIER>09</IDENTIFIER>
                     <PREFLABEL>Taxation</PREFLABEL>
                  </RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_1>
               </RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE>
               <RESOURCE_LEGAL_PRODUCED_BY_DOSSIER type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/8eac7c70-f91e-11e2-a22e-01aa75ed71a1</VALUE>
                     <IDENTIFIER>8eac7c70-f91e-11e2-a22e-01aa75ed71a1</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/pegase/1041136</VALUE>
                        <IDENTIFIER>1041136</IDENTIFIER>
                        <TYPE>pegase</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/procedure/2013_269</VALUE>
                        <IDENTIFIER>2013_269</IDENTIFIER>
                        <TYPE>procedure</TYPE>
                     </URI>
                  </SAMEAS>
               </RESOURCE_LEGAL_PRODUCED_BY_DOSSIER>
               <RESOURCE_LEGAL_ELI type="data">
                  <VALUE>http://data.europa.eu/eli/dec/2014/793/oj</VALUE>
               </RESOURCE_LEGAL_ELI>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/1085</VALUE>
                        <IDENTIFIER>1085</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>1085</IDENTIFIER>
                     <PREFLABEL>France</PREFLABEL>
                     <ALTLABEL>French Republic</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/122</VALUE>
                        <IDENTIFIER>122</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>122</IDENTIFIER>
                     <PREFLABEL>Council of Europe countries</PREFLABEL>
                     <ALTLABEL>Countries of the Council of Europe</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/913</VALUE>
                        <IDENTIFIER>913</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>913</IDENTIFIER>
                     <PREFLABEL>Western Europe</PREFLABEL>
                     <ALTLABEL>Western countries</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/2106</VALUE>
                        <IDENTIFIER>2106</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>2106</IDENTIFIER>
                     <PREFLABEL>OECD countries</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/5283</VALUE>
                        <IDENTIFIER>5283</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>5283</IDENTIFIER>
                     <PREFLABEL>EU Member State</PREFLABEL>
                     <ALTLABEL>EU country</ALTLABEL>
                     <ALTLABEL>EC country</ALTLABEL>
                     <ALTLABEL>European Community country</ALTLABEL>
                     <ALTLABEL>European Union country</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/4590</VALUE>
                        <IDENTIFIER>4590</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>4590</IDENTIFIER>
                     <PREFLABEL>WEU countries</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/2200</VALUE>
                        <IDENTIFIER>2200</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>2200</IDENTIFIER>
                     <PREFLABEL>NATO countries</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100161</VALUE>
                        <IDENTIFIER>100161</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>72</IDENTIFIER>
                     <PREFLABEL>72 GEOGRAPHY</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100283</VALUE>
                        <IDENTIFIER>100283</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>7236</IDENTIFIER>
                     <PREFLABEL>7236 political geography</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100282</VALUE>
                        <IDENTIFIER>100282</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>7231</IDENTIFIER>
                     <PREFLABEL>7231 economic geography</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100277</VALUE>
                        <IDENTIFIER>100277</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>7206</IDENTIFIER>
                     <PREFLABEL>7206 Europe</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/1474</VALUE>
                        <IDENTIFIER>1474</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>1474</IDENTIFIER>
                     <PREFLABEL>agreement (EU)</PREFLABEL>
                     <ALTLABEL>EC third country convention</ALTLABEL>
                     <ALTLABEL>EU-third country agreement</ALTLABEL>
                     <ALTLABEL>international agreement (EU)</ALTLABEL>
                     <ALTLABEL>EC agreement</ALTLABEL>
                     <ALTLABEL>European Union agreement</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/4040</VALUE>
                        <IDENTIFIER>4040</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>4040</IDENTIFIER>
                     <PREFLABEL>EU relations</PREFLABEL>
                     <ALTLABEL>EC external relations</ALTLABEL>
                     <ALTLABEL>European Union relations</ALTLABEL>
                     <ALTLABEL>Community relations</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100144</VALUE>
                        <IDENTIFIER>100144</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>10</IDENTIFIER>
                     <PREFLABEL>10 EUROPEAN UNION</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100176</VALUE>
                        <IDENTIFIER>100176</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>1016</IDENTIFIER>
                     <PREFLABEL>1016 European construction</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <YEAR type="data">
                  <VALUE>2014</VALUE>
               </YEAR>
               <IDENTIFIER type="data">
                  <VALUE>celex:32014D0793</VALUE>
               </IDENTIFIER>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/fd_070/FISC</VALUE>
                     <IDENTIFIER>FISC</IDENTIFIER>
                     <TYPE>fd_070</TYPE>
                  </URI>
                  <OP-CODE>FISC</OP-CODE>
                  <IDENTIFIER>FISC</IDENTIFIER>
                  <PREFLABEL>Taxation</PREFLABEL>
               </IS_ABOUT>
               <TYPE>D</TYPE>
               <TYPE>cdm:work</TYPE>
               <TYPE>cdm:decision</TYPE>
               <TYPE>cdm:legislation_secondary</TYPE>
               <TYPE>cdm:resource_legal</TYPE>
            </WORK>
            <EXPRESSION xmlns="">
               <URI>
                  <VALUE>http://publications.europa.eu/resource/cellar/8798915a-6c9f-11e4-9680-01aa75ed71a1.0006</VALUE>
                  <IDENTIFIER>8798915a-6c9f-11e4-9680-01aa75ed71a1.0006</IDENTIFIER>
                  <TYPE>cellar</TYPE>
               </URI>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/uriserv/OJ.L_.2014.330.01.0010.01.ENG</VALUE>
                     <IDENTIFIER>OJ.L_.2014.330.01.0010.01.ENG</IDENTIFIER>
                     <TYPE>uriserv</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/oj/JOL_2014_330_R_0002.ENG</VALUE>
                     <IDENTIFIER>JOL_2014_330_R_0002.ENG</IDENTIFIER>
                     <TYPE>oj</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/immc/20141107-130%3AST%2014530%202014%20INIT.ENG</VALUE>
                     <IDENTIFIER>20141107-130:ST 14530 2014 INIT.ENG</IDENTIFIER>
                     <TYPE>immc</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/planjo/20141107-130.ENG</VALUE>
                     <IDENTIFIER>20141107-130.ENG</IDENTIFIER>
                     <TYPE>planjo</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/celex/32014D0793.ENG</VALUE>
                     <IDENTIFIER>32014D0793.ENG</IDENTIFIER>
                     <TYPE>celex</TYPE>
                  </URI>
               </SAMEAS>
               <LANG type="data">
                  <VALUE>en</VALUE>
               </LANG>
               <TITLE type="data">
                  <VALUE>2014/793/EU: Council Decision of 7 November 2014 on the conclusion, on behalf of the European Union, of the Agreement between the European Union and the French Republic concerning the application to the collectivity of Saint-Barthélemy of Union legislation on the taxation of savings and administrative cooperation in the field of taxation</VALUE>
               </TITLE>
               <LASTMODIFICATIONDATE type="date">
                  <VALUE>2016-09-24T10:12:14.021+02:00</VALUE>
                  <YEAR>2016</YEAR>
                  <MONTH>09</MONTH>
                  <DAY>24</DAY>
               </LASTMODIFICATIONDATE>
               <EXPRESSION_USES_LANGUAGE type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/language/ENG</VALUE>
                     <IDENTIFIER>ENG</IDENTIFIER>
                     <TYPE>language</TYPE>
                  </URI>
                  <OP-CODE>ENG</OP-CODE>
                  <IDENTIFIER>ENG</IDENTIFIER>
                  <PREFLABEL>English</PREFLABEL>
                  <ALTLABEL>English</ALTLABEL>
               </EXPRESSION_USES_LANGUAGE>
               <LANG type="data">
                  <VALUE>eng</VALUE>
               </LANG>
               <EXPRESSION_TITLE type="data">
                  <VALUE>2014/793/EU: Council Decision of 7 November 2014 on the conclusion, on behalf of the European Union, of the Agreement between the European Union and the French Republic concerning the application to the collectivity of Saint-Barthélemy of Union legislation on the taxation of savings and administrative cooperation in the field of taxation</VALUE>
               </EXPRESSION_TITLE>
               <TITLE type="data">
                  <VALUE>CELEX1</VALUE>
               </TITLE>
            </EXPRESSION>
         </ukm:EURLexMetadata><ukm:DocumentCurrentStatus><ukm:UKAmended Value="false"/></ukm:DocumentCurrentStatus></ukm:EUMetadata>
					

                    
									 
					<ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/eudn/2014/793/pdfs/eudn_20140793_adopted_en.pdf" Date="2014-11-15" Size="318831"/> </ukm:Alternatives>
					
					<ukm:Statistics>
									<ukm:TotalParagraphs Value="3"/>
									<ukm:BodyParagraphs Value="3"/>
									<ukm:ScheduleParagraphs Value="0"/>
									<ukm:AttachmentParagraphs Value="0"/>
									<ukm:TotalImages Value="0"/>
								</ukm:Statistics>
				</ukm:Metadata><EURetained><EUBody DocumentURI="http://www.legislation.gov.uk/eudn/2014/793/body" IdURI="http://www.legislation.gov.uk/id/eudn/2014/793/body" NumberOfProvisions="3" RestrictStartDate="2014-11-07" RestrictExtent="E+W+S+N.I."><P1 DocumentURI="http://www.legislation.gov.uk/eudn/2014/793/article/3" IdURI="http://www.legislation.gov.uk/id/eudn/2014/793/article/3" id="article-3" RestrictStartDate="2014-11-07" RestrictExtent="E+W+S+N.I.">
            <Pnumber>Article 3</Pnumber>
            <P1para>
               <Text>This Decision shall enter into force on the date of its adoption.</Text>
            </P1para>
         </P1></EUBody></EURetained></Legislation>