Classifier Instance:

Anchor text: VAT
Target Entity: Value_added_tax
Preceding Context: Because VAT has not been levied in the island, luxury goods have often been cheaper than in the UK or in France, providing an incentive for tourism from neighbouring countries. The absence of
Succeeding Context: has also led to the growth of the fulfilment industry, whereby low-value luxury items, such as videos, lingerie and contact lenses are exported, avoiding VAT on arrival and thus undercutting local prices on the same products. In 2005, the States of Jersey announced limits on licences granted to non-resident companies trading in this way.
Paragraph Title: Taxation
Source Page: Jersey

Ground Truth Types:

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