{
  "url": "https://openlegislation.uk/eu-decision-2013-40/attachment-1/article-12",
  "json_url": "https://openlegislation.uk/eu-decision-2013-40/attachment-1/article-12.json",
  "legislation": "eudn/2013/40",
  "legislation_title": "Council Decision of 10 May 2010 on the signing, on behalf of the European Union, and provisional application of the Framework Agreement between the European Union and its Member States, on the one part, and the Republic of Korea, on the other part (2013/40/EU)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2013-40",
  "path": "attachment/1/article/12",
  "kind": "article",
  "number": "12",
  "heading": "Taxation",
  "text": "With a view to strengthening and developing economic activities while taking into account the need to develop an appropriate regulatory framework, the Parties recognise and commit themselves to implement in the tax area the principles of transparency, exchange of information and fair tax competition. To that effect, in accordance with their respective competences, the Parties will improve international cooperation in the tax area, facilitate the collection of legitimate tax revenues, and develop measures for the effective implementation of the above mentioned principles.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2013/40/attachment/1/article/12",
    "retrieved_at": "2026-11-01T15:15:11.829484+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."
}