ies will be restricted. PERS-441-40C-8C-L-P-6144232.9604 64 0095739-0000004 LU.4232950.2 64 E FTA_R 1_02 0 29745 EFTA02689996 Taxation 14.13 Emerging marketscountries' tax laws and practices are not always as clearly established as that of the European Union. Differing interpretations of tax regu