8. The creation or existence of a specialised committee shall not prevent a Party from bringing
any matter directly to the Trade Committee. 9. Each Party shall ensure that when a specialised committee meets, all the authorities competent
for each issue on the agenda are represented, as each Party deems appropriate, and that each issue
can be discussed at the adequate level of expertise.
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Article 24.5. Decisions and Recommendations
1. The decisions adopted by the Trade Committee, or, as the case may be, by a specialised committee, shall be binding on the Parties and on all the bodies set up under this Agreement, including the panels referred to in Chapter 26 (Dispute settlement). The Parties shall take measures necessary to implement the decisions adopted by the Trade Committee. Recommendations shall
have no binding force.
2. The Trade Committee or, as the case may be, a specialised committee, shall adopt its
decisions and make its recommendations by consensus.
Article 24.6. Domestic Advisory Groups
1. Each Party shall designate a domestic advisory group within a year after the date of entry into force of this Agreement. The domestic advisory group shall advise the Party concerned on issues covered by this Agreement. It shall comprise a balanced representation of independent civil society organisations including non-governmental organisations, business and employersâ organisations as well as trade unions active on economic, sustainable development, social, human rights, environmental and other matters. In the case of New Zealand, the domestic advisory group shall include Maori representatives. The domestic advisory group may be convened in different
configurations to discuss the implementation of different provisions of this Agreement.
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2. Each Party shall meet with its domestic advisory group at least once a year. Each Party shall consider views or recommendations submitted by its domestic advisory group on the
implementation of this Agreement. 3. In order to promote public awareness of the domestic advisory groups, each Party may publish the list of organisations participating in its domestic advisory group and shall publish the
contact point for that domestic advisory group.
4. The Parties shall promote interaction between their respective domestic advisory groups.
Article 24.7. Civil Society Forum 1. the Parties Shall Facilitate the Organisation of a Civil Society Forum to Conduct a Dialogue on the Implementation of this Agreement and Shall Agree at the First Meeting of the Trade Committee on Operational Guidelines for the Conduct of the Civil Society Forum. 2. the Civil Society Forum Shall Endeavour to Meet In Conjunction with the Meeting of TheTrade Committee. the Parties May Also Facilitate Participation In the Civil Society Forum by Virtual
means.
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3. The Civil Society Forum shall be open for the participation of independent civil society organisations established in the territories of the Parties, including members of the domestic advisory groups referred to in Article 24.6 (Domestic advisory groups). Each Party shall endeavour to promote a balanced representation, including non-governmental organisations, business and employersâ organisations and trade unions active on economic, sustainable development, social, human rights, environmental and other matters. In the case of New Zealand, the Civil Society
Forum shall include Maori representatives.
4. The representatives of the Parties participating in the Trade Committee shall, as appropriate, take part in a session of the meeting of the Civil Society Forum in order to present information on the implementation of this Agreement and to engage in a dialogue with the Civil Society Forum. Such session shall be co-chaired by the co-chairs of the Trade Committee or their designees, as appropriate. The Parties shall, jointly or individually, publish any formal statements made at the
Civil Society Forum.
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Chapter 25. EXCEPTIONS AND GENERAL PROVISIONS
Article 25.1. General Exceptions1. for the Purposes of Chapter 2 (National Treatment and Market Access for Goods),
Chapter 4. Customs and Trade Facilitation), Section B (Investment Liberalisation) of
Chapter 10. Trade In Services and Investment), Chapter 12 (Digital Trade), Chapter 13 (Energy and Raw Materials) and Chapter 17 (State-owned Enterprises), Article XX of GATT 1994 and Its Interpretative Notes and Supplementary Provisions Are Incorporated Into and Made Part of ThisAgreement, Mutatis Mutandis.
2. Subject to the requirement that such measures are not applied in a manner which would constitute a means of arbitrary or unjustifiable discrimination between countries where like conditions prevail, or a disguised restriction on investment or trade in services, nothing in
Chapter 10. Trade In Services and Investment), Chapter 11 (Capital Movements, Payments and Transfers), Chapter 12 (Digital Trade), Chapter 13 (Energy and Raw Materials) and Chapter 17 (State- Owned Enterprises) Shall Be Construed to Prevent the Adoption or Enforcement by Either Party Ofmeasures:
(a) necessary to protect public security or public morals or to maintain public order;
1 The public security and public order exceptions may be invoked only where a genuine and sufficiently serious threat is posed to one of the fundamental interests of society.
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(b) necessary to protect human, animal or plant life or health;
(c) necessary to secure compliance with laws or regulations which are not inconsistent with the
provisions of this Agreement including those relating to:
Gi) _ the prevention of deceptive and fraudulent practices or to deal with the effects of a default on contracts;
Gi) the protection of the privacy of individuals in relation to the processing and dissemination of personal data and the protection of confidentiality of individual records
and accounts;
Gii) safety.
3. For greater certainty, the Parties understand that, to the extent that such measures are
otherwise inconsistent with a Chapter or a Section referred to in paragraphs 1 and 2 of this Article: (a) the measures referred to in point (b) of Article XX of GATT 1994 and in point (b) of paragraph 2 of this Article include environmental measures which are necessary to protect
human, animal or plant life or health;
(b) point (g) of Article XX of GATT 1994 applies to measures relating to the conservation of
living and non-living exhaustible natural resources; and
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(c) measures taken to implement MEAs may fall under point (b) or (g) of Article XX of GATT 1994 or under point (b) of paragraph 2 of this Article.
4. Before a Party takes any measures provided for in points (i) and (j) of Article XX of
GATT 1994, that Party shall provide the other Party with all relevant information, with a view to seeking a solution acceptable to the Parties. If no agreement is reached within 30 days of providing the information, the Party may apply the relevant measures. Where exceptional and critical circumstances requiring immediate action prevent prior information or examination, the Party intending to take the measures may apply forthwith precautionary measures necessary to deal with the situation. That Party shall inform the other Party immediately thereof.
Article 25.2. Security Exceptions
Nothing in this Agreement shall be construed:
(a) to require a Party to furnish or allow access to any information the disclosure of which it
considers contrary to its essential security interests; or
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(b)
(c)
(a)
to prevent a Party from taking any action which it considers necessary for the protection of its
essential security interests:
Gj) connected to the production of or traffic in arms, ammunition and implements of war and to such traffic and transactions in other goods and materials, services and technology and economic activities as carried out directly or indirectly for the purpose
of supplying a military establishment;
Gi) relating to fissionable and fusionable materials or the materials from which they are
derived; or
Gii) taken in time of war or other emergency in international relations; or
to prevent a Party from taking any action in pursuance of its obligations under the Charter of
the United Nations for the maintenance of international peace and security.
Article 25.3. Taxation
For the purposes of this Article, the following definitions apply:
"direct taxes" means all taxes on income or capital, including taxes on gains from the
alienation of property, taxes on estates, inheritances and gifts, taxes on wages or salaries paid
by enterprises and taxes on capital appreciation;
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(b) "residence" means residence for tax purposes; and
(c) âtax convention" means a convention for the avoidance of double taxation or any other international agreement or arrangement relating wholly or mainly to taxation that either any
Member State, the Union or New Zealand are party to.
2. Nothing in this Agreement shall affect the rights and obligations of either the Union or the Member States or New Zealand, under any tax convention. In the event of any inconsistency between this Agreement and any tax convention, the tax convention shall prevail to the extent of such inconsistency. As regards a tax convention between the Union or the Member States and
New Zealand, the relevant competent authorities under this Agreement and the tax convention shall
jointly determine whether an inconsistency exists between this Agreement and the tax convention.1
3. Articles 10.7 (Most-favoured-nation treatment) and 10.17 (Most-favoured-nation treatment) shall not apply to an advantage accorded by a Party pursuant to a tax convention.
1 For greater certainty, this is without prejudice to Chapter 26 (Dispute settlement).
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4. Subject to the requirement that such measures are not applied in a manner which would constitute a means of arbitrary or unjustifiable discrimination between countries where like conditions prevail, or a disguised restriction on trade and investment, nothing in this Agreement shall be construed to prevent the adoption, maintenance or enforcement by a Party of any measure that:
(a) _ is aimed at ensuring the equitable or effective! imposition or collection of direct taxes; or
(b) distinguishes between taxpayers, who are not in the same situation, in particular with regard
to their place of residence or with regard to the place where their capital is invested.
1 Measures that are aimed at ensuring the equitable or effective imposition or collection of direct taxes include measures taken by a Party under its taxation system which:
Gj) apply to non-resident service suppliers in recognition of the fact that the tax obligation of non-residents is determined with respect to taxable items sourced or located in the Party's territory; or
Gi) apply to non-residents in order to ensure the imposition or collection of taxes in the Party's territory; or
(iii) apply to non-residents or residents in order to prevent the avoidance or evasion of taxes, including compliance measures; or
(iv) apply to consumers of services supplied in or from the territory of the other Party in order to ensure the imposition or collection of taxes on such consumers derived from sources in the Party's territory; or
(v) | distinguish service suppliers subject to tax on worldwide taxable items from other service suppliers, in recognition of the difference in the nature of the tax base between them; or
(vi) determine, allocate or apportion income, profit, gain, loss, deduction or credit of resident persons or branches, or between related persons or branches of the same person, in order to safeguard the Party's tax base.
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Article 25.4.
Restrictions in the event of balance-of-payments and external financial difficulties
1. | Where a Party experiences serious balance-of-payments or external financial difficulties, or the threat thereof, that Party may adopt or maintain temporary safeguard measures with regard to capital movements, payments or transfersâ,
2. Any temporary safeguard measure adopted or maintained under paragraph 1 shall:
(a) be consistent with the Articles of Agreement of the International Monetary Fund;
(b) not exceed what is necessary to deal with the circumstances described in paragraph 1;
(c) be temporary and phased out progressively as the circumstances described in paragraph 1
improve;
(d) avoid unnecessary damage to the commercial, economic and financial interests of the other
Party; and
(e) be non-discriminatory so that the other Party is treated no less favourably than any non-Party
in like situations.
For greater certainty, serious balance-of-payments and external financial difficulties, or the threat thereof, may be caused, among other factors, by serious difficulties relating to monetary or exchange rate policies, or the threat thereof.
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3. With respect to trade in goods, a Party may adopt temporary safeguard measures in order to safeguard its external financial position or balance of payments. Any temporary safeguard measure adopted or maintained under this paragraph shall be consistent with GATT 1994 and its Understanding on the Balance-of-Payments Provisions.
4. With respect to trade in services, a Party may adopt temporary safeguard measures in order to safeguard its external financial position or balance of payments. Any temporary safeguard measure adopted or maintained under this paragraph shall be consistent with Article XII of GATS.
Article 25.5. Temporary Safeguard Measures 1. In Exceptional Circumstances of Serious Difficulties for the Operation of the Union's Economic and Monetary Union, or the Threat Thereof, the Union May Adopt or Maintain Temporary Safeguard Measures with Regard to Capital Movements, Payments or Transfers for a Period That Does Not Exceed Six Months. 2. Any Temporary Safeguard Measure Adopted or Maintained Under Paragraph 1 Shall Be Limitedto the Extent That Is Strictly Necessary and Shall Not Constitute a Means of Arbitrary or Unjustified
discrimination between New Zealand and a third country in like situations.
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Article 25.6. Tiriti O Waitangi / Treaty of Waitangi
1. Provided that such measures are not used as a means of arbitrary or unjustified discrimination against persons of the other Party or as a disguised restriction on trade in goods, trade in services and investment, nothing in this Agreement shall preclude the adoption by New Zealand of measures it deems necessary to accord more favourable treatment to Maori in respect of matters covered by this Agreement, including in fulfilment of its obligations under te Tiriti o Waitangi / the Treaty of Waitangi.
2. The Parties agree that the interpretation of te Tiriti o Waitangi / the Treaty of Waitangi, including as to the nature of the rights and obligations arising under it, shall not be subject to the dispute settlement provisions of this Agreement. Chapter 26 (Dispute settlement) shall otherwise apply to this Article. A panel established under Article 26.5 (Establishment of a panel) may be requested by the Union to determine only whether any measure referred to in paragraph 1 is
inconsistent with its rights under this Agreement.
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Article 25.7. Disclosure of Information
1. Nothing in this Agreement shall be construed to require a Party to make available confidential information the disclosure of which would impede law enforcement, or otherwise be contrary to the public interest, or which would prejudice the legitimate commercial interests of particular enterprises, public or private, except where a panel requires such confidential information in dispute settlement proceedings under Chapter 26 (Dispute settlement). In such cases, the panel shall ensure that confidentiality is fully protected.
2. Each Party shall treat as confidential any information submitted by the other Party to the Trade Committee or to specialised committees that the other Party has designated as confidential.
Article 25.8. WTO Waivers If a Right or Obligation In this Agreement Duplicates One In the WTO Agreement, Any Measure Takenin Conformity with a Decision to Grant a Waiver Adopted Pursuant to Article IX of the WTO
Agreement is deemed to be in conformity with the duplicated provision in this Agreement.
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Chapter 26. DISPUTE SETTLEMENT
Section SECTION A OBJECTIVE AND SCOPE
Article 26.1. Objective the Objective of this Chapter Is to Establish an Effective and Efficient Mechanism for Avoiding Andsettling Any Dispute between the Parties Concerning the Interpretation and Application of this
Agreement and the Sanitary Agreement with a view to reaching, where possible, a mutually agreed
solution.
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1.
Article 26.2. Scope
This Chapter applies, subject to paragraph 2, with respect to any dispute between the Parties
concerning the interpretation and application of this Agreement and of the Sanitary Agreement
(hereinafter referred to as "covered provisions").
2.
The covered provisions shall include all provisions of this Agreement and of the Sanitary
Agreement with the exception of:
(a)
(b)
(c)
(d)
(e)
(f)