{
  "url": "https://openlegislation.uk/eu-decision-2004-635/attachment-1/article-85",
  "json_url": "https://openlegislation.uk/eu-decision-2004-635/attachment-1/article-85.json",
  "legislation": "eudn/2004/635",
  "legislation_title": "Council Decision of 21 April 2004 concerning the conclusion of a Euro-Mediterranean Agreement establishing an Association between the European Communities and their Member States, of the one part, and the Arab Republic of Egypt, of the other part (2004/635/EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2004-635",
  "path": "attachment/1/article/85",
  "kind": "article",
  "number": "85",
  "heading": null,
  "text": "As regards direct taxation, nothing in this Agreement shall have the effect of:\nextending the fiscal advantages granted by either Party in any international agreement or arrangement by which it is bound,\npreventing the adoption or application by either Party of any measure aimed at preventing the avoidance or evasion of taxes,\nopposing the right of either Party to apply the relevant provisions of its tax legislation to taxpayers who are not in identical situation, in particular as regards their place of residence.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2004/635/attachment/1/article/85",
    "retrieved_at": "2026-11-01T15:18:08.657384+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}