With no explanation, label text_A→text_B with either "not-entailed" or "entailed".
text_A: Monaco , however , is not a tax-free shelter ; it charges nearly 20 % value-added tax , collects stamp duties , and companies face a 33 % tax on profits unless they can show that three-quarters of profits are generated within the principality .
text_B: Monaco is a location
entailed.