Common use of ASSISTANCE IN COLLECTION Clause in Contracts

ASSISTANCE IN COLLECTION. 1. The Contracting States undertake to lend assistance to each other in the collection of the taxes owed by a taxpayer to the extent that the amount thereof has been finally determined according to the laws of the Contracting State making the request for assistance. 2. In the case of a request by a Contracting State for the collection of taxes which has been accepted for collection by the other Contracting State, such taxes shall be collected by that other State in accordance with the laws applicable to the collection of its own taxes and as if the taxes to be so collected were its own taxes. 3. Any request for collection by a Contracting State shall be accompanied by such certificate as is required by the laws of that State to establish that the taxes owed by the taxpayer have been finally determined. 4. Where the tax claim of a Contracting State has not been finally determined by reason of it being subject to appeal or other proceedings, that State may, in order to protect its revenues, request the other Contracting State to take such interim measures for conservancy on its behalf as are available to the other State under the laws of that other State. If such request is accepted by the other State, such interim measures shall be taken by that other State as if the taxes owed to the first-mentioned State were the own taxes of that other State. 5. A request under paragraphs 3 or 4 shall only be made by a Contracting State to the extent that sufficient property of the taxpayer owing the taxes is not available in that State for recovery of the taxes owed. 6. The Contracting State in which tax is recovered in accordance with the provisions of this Article shall forthwith remit to the Contracting State on behalf of which the tax was collected the amount so recovered minus, where appropriate, the amount of extraordinary costs referred to in sub-paragraph 7 b). 7. It is understood that unless otherwise agreed by the competent authorities of both Contracting States, a) ordinary costs incurred by a Contracting State in providing assistance shall be borne by that State, b) extraordinary costs incurred by a Contracting State in providing assistance shall be borne by the other State and shall be payable regardless of the amount collected on its behalf by that other State. As soon as a Contracting State anticipates that extraordinary costs may be incurred, it shall so advise the other Contracting State and indicate the estimated amount of such costs. 8. In this Article, the term "taxes" means the taxes to which the Convention applies and includes any interest and penalties relating thereto.

ASSISTANCE IN COLLECTION. 1. The Contracting States undertake to lend assistance to each other in the collection of the taxes owed by a taxpayer to the extent that the amount thereof has been finally determined according to the laws of the Contracting State making the request for assistance. 2. In the case of a request by a Contracting State for the collection of taxes which has been accepted for collection by the other Contracting State, such taxes shall be collected by that other State in accordance with the laws applicable to the collection of its own taxes and as if the taxes to be so collected were its own taxes. 3. Any request for collection by a Contracting State shall be accompanied by such certificate as is required by the laws of that State to establish that the taxes owed by the taxpayer have been finally determined. 4. Where the tax claim of a Contracting State has not been finally determined by reason of it being subject to appeal or other proceedings, that State may, in order to protect its revenues, request the other Contracting State to take such interim measures for conservancy on its behalf as are available to the other State under the laws of that other State. If such request is accepted by the other State, such interim measures shall be taken by that other State as if the taxes owed to the first-mentioned State were the own taxes of that other State. 5. A request under paragraphs paragraph 3 or paragraph 4 shall only be made by a Contracting State to the extent that sufficient property of the taxpayer owing the taxes is not available in that State for recovery of the taxes owed. 6. The Contracting State in which tax is recovered in accordance with the provisions of this Article shall forthwith remit to the Contracting State on behalf of which the tax was collected the amount so recovered minusless, where appropriate, the amount of extraordinary costs referred to in sub-paragraph 7 b)) of paragraph 7. 7. It is understood that unless otherwise agreed by the competent authorities of both Contracting States, a) ordinary costs incurred by a Contracting State in providing assistance shall be borne by that State, b) extraordinary costs incurred by a Contracting State in providing assistance shall be borne by the other State and shall be payable regardless of the amount collected on its behalf by that other State. As soon as a Contracting State anticipates that extraordinary costs may be incurred, it shall so advise the other Contracting State and indicate the estimated amount of such costs. 8. In this Article, the term "taxes" means the taxes to which the Convention applies and includes any interest and penalties relating thereto.

ASSISTANCE IN COLLECTION. 1. The Contracting States undertake to lend assistance to each other in the collection of the taxes owed owing by a taxpayer to the extent that the amount thereof has been finally determined according to the laws of the Contracting State making the request for assistance. 2. In the case of a request by a Contracting State for the collection of taxes which has been accepted for collection by the other Contracting State, such taxes shall be collected by that other State in accordance with the laws applicable to the collection of its own taxes and as if the taxes to be so collected were its own taxes. 3. Any request for collection by a Contracting State shall be accompanied by such certificate as is required by the laws of that State to establish that the taxes owed owing by the taxpayer have been finally determined. 4. Where the tax claim of a Contracting State has not been finally determined by reason of it being subject to appeal or other proceedingsproceeding, that State may, in order to protect its revenues, request the other Contracting State to take such interim measures for conservancy on its behalf as are available to the other State under the laws of that other State. If such request is accepted by the other State, such interim measures shall be taken by that other State it as if the taxes owed owing to the first-mentioned State were the own taxes of that other State. 5. A request under the preceding paragraphs 3 or 4 of this Article shall only be made by a Contracting State to the extent that sufficient property of the taxpayer owing the taxes is not available in that State for recovery of the taxes owedowing. 6. The Contracting State in which tax is recovered in accordance with the provisions of this Article shall forthwith remit to the Contracting State on behalf of which the tax was collected the amount so recovered minus, where appropriate, the amount of extraordinary costs referred to in sub-paragraph 7 (b). 7. It is understood that unless otherwise agreed by the competent authorities of both Contracting States, a) ordinary costs incurred by a Contracting State in providing assistance shall be borne by that State,; b) extraordinary costs incurred by a Contracting State in providing assistance shall be borne by the other State and shall be payable regardless of the amount collected on its behalf by that of the other State. As soon as a Contracting State anticipates that extraordinary costs may be incurred, it shall so advise the other Contracting State and indicate the estimated amount of such costs. 8. In this Article, the term "taxes" means the taxes to which the Convention applies and includes any interest and penalties relating thereto.

ASSISTANCE IN COLLECTION. 1. The Contracting States undertake to shall lend assistance to each other in the collection of the taxes owed revenue claims. This assistance is not restricted by a taxpayer to the extent that the amount thereof has been finally determined according to the laws Articles 1 and 2. The competent authorities of the Contracting State making States may by mutual agreement settle the request for assistancemode of application of this Article. 2. In The term "revenue claim" as used in this Article means an amount owed in respect of taxes of every kind and description imposed on behalf of the case Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to this Convention or any other instrument to which the Contracting States are parties, as well as interest, administrative penalties and costs of collection or conservancy related to such amount. 3. When a request by revenue claim of a Contracting State for is enforceable under the collection laws of taxes which has been that State and is owed by a person who, at that time, cannot, under the laws of that State, prevent its collection, that revenue claim shall, at the request of the competent authority of that State, be accepted for purposes of collection by the competent authority of the other Contracting State, such taxes . That revenue claim shall be collected by that other State in accordance with the provisions of its laws applicable to the enforcement and collection of its own taxes and as if the taxes to be so collected revenue claim were its own taxes. 3. Any request for collection by a Contracting State shall be accompanied by such certificate as is required by the laws of that State to establish that the taxes owed by the taxpayer have been finally determined. 4. Where the tax revenue claim of a Contracting State has not been finally determined by reason of it being subject to appeal or other proceedings, that State may, in order to protect its revenues, request the other Contracting State to take such interim measures for conservancy on its behalf as are available to the other State under the laws of that other State. If such request is accepted by the other State, such interim measures shall be taken by that other State as if the taxes owed to the first-mentioned State were the own taxes of that other State. 54. A request under paragraphs 3 or 4 shall only be made by When a revenue claim of a Contracting State is a claim in respect of which that State may, under its law, take measures of conservancy with a view to ensure its collection, that revenue claim shall, at the extent that sufficient property request of the taxpayer owing competent authority of that State, be accepted for purposes of taking measures of conservancy by the taxes is not available in that State for recovery competent authority of the taxes owed. 6other Contracting State. The Contracting That other State shall take measures of conservancy in which tax is recovered respect of that revenue claim in accordance with the provisions of its laws as if the revenue claim were a revenue claim of that other State even if, at the time when such measures are applied, the revenue claim is not enforceable in the first-mentioned State or is owed by a person who has a right to prevent its collection. 5. Notwithstanding the provisions of paragraphs 3 and 4, a revenue claim accepted by a Contracting State for purposes of paragraph 3 or 4 shall not, in that State, be subject to the time limits or accorded any priority applicable to a revenue claim under the laws of that State by reason of its nature as such. In addition, a revenue claim accepted by a Contracting State for the purposes of paragraph 3 or 4 shall not, in that State, have any priority applicable to that revenue claim under the laws of the other Contracting State. 6. Proceedings with respect to the existence, validity or the amount of a revenue claim of a Contracting State shall only be brought before the courts or administrative bodies of that State. Nothing in this Article shall forthwith remit be construed as creating or providing any right to such proceedings before any court or administrative body of the other Contracting State on behalf of which the tax was collected the amount so recovered minus, where appropriate, the amount of extraordinary costs referred to in sub-paragraph 7 b)State. 7. It is understood that unless otherwise agreed by the competent authorities of both Contracting States, a) ordinary costs incurred Where, at any time after a request has been made by a Contracting State in providing assistance shall be borne by that State, b) extraordinary costs incurred by a Contracting State in providing assistance shall be borne by the other State under paragraph 3 or 4 and shall be payable regardless of the amount collected on its behalf by that other State. As soon as a Contracting State anticipates that extraordinary costs may be incurred, it shall so advise before the other Contracting State has collected and indicate remitted the estimated amount relevant revenue claim to the first-mentioned State, the relevant revenue claim ceases to be (a) in the case of such costsa request under paragraph 3, a revenue claim of the first-mentioned State that is enforceable under the laws of that State and is owed by a person who, at that time, cannot, under the laws of that State, prevent its collection, or (b) in the case of a request under paragraph 4, a revenue claim of the first-mentioned State in respect of which that State may, under its laws, take measures of conservancy with a view to ensure its collection, the competent authority of the first-mentioned State shall promptly notify the competent authority of the other State of that fact and, at the option of the other State, the first-mentioned State shall either suspend or withdraw its request. 8. In no case shall the provisions of this ArticleArticle be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; (b) to carry out measures which would be contrary to public policy (ordre public); (c) to provide assistance if the other Contracting State has not pursued all reasonable measures of collection or conservancy, as the term "taxes" means case may be, available under its laws or administrative practice; (d) to provide assistance in those cases where the taxes administrative burden for that State is clearly disproportionate to which the Convention applies and includes any interest and penalties relating theretobenefit to be derived by the other Contracting State.

ASSISTANCE IN COLLECTION. 1. The Contracting States undertake to lend assistance to each other in the collection of the taxes owed by a taxpayer to the extent that the amount thereof has been finally determined according to the laws of the Contracting State making the request for assistance. 2. In the case of a request by a Contracting State for the collection of taxes which has been accepted for collection by the other Contracting State, such taxes shall be collected by that other State in accordance with the laws applicable to the collection of its own taxes and as if the taxes to be so collected were its own taxes. 3. Any request for collection by a Contracting State shall be accompanied by such certificate as is required by the laws of that State to establish that the taxes owed by the taxpayer have been finally determined. 4. Where the tax claim of a Contracting State has not been finally determined by reason of it being subject to appeal or other proceedings, that State may, in order to protect its revenues, request the other Contracting State to take such interim measures for conservancy on its behalf as are available to the other State under the laws of that other State. If such request is accepted by the other State, such interim measures shall be taken by that other State as if the taxes owed to the first-first- mentioned State were the own taxes of that other State. 5. A request under paragraphs 3 or 4 shall only be made by a Contracting State to the extent that sufficient property of the taxpayer owing the taxes is not available in that State for recovery of the taxes owed. 6. The Contracting State in which tax is recovered in accordance with the provisions of this Article shall forthwith remit to the Contracting State on behalf of which the tax was collected the amount so recovered minus, where appropriate, the amount of extraordinary costs referred to in sub-paragraph subparagraph 7 b). 7. It is understood that unless otherwise agreed by the competent authorities of both Contracting States, a) ordinary costs incurred by a Contracting State in providing assistance shall be borne by that State, b) extraordinary costs incurred by a Contracting State in providing assistance shall be borne by the other State and shall be payable regardless of the amount collected on its behalf by that other State. As soon as a Contracting State anticipates that extraordinary costs may be incurred, it shall so advise the other Contracting State and indicate the estimated amount of such costs. 8. In this Article, the term "taxes" means the taxes to which the Convention applies and includes any interest and penalties relating thereto.

ASSISTANCE IN COLLECTION. 1. The Contracting States undertake to shall lend assistance to each other in the collection of the taxes owed revenue claims. This assistance is not restricted by a taxpayer to the extent that the amount thereof has been finally determined according to the laws Articles 1 and 2. The competent authorities of the Contracting State making States may by mutual agreement settle the request for assistancemode of application of this Article. 2. In The term "revenue claim" as used in this Article means an amount owed in respect of taxes of every kind and description imposed on behalf of the case Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to this Convention or any other instrument to which the Contracting States are parties, as well as interest, administrative penalties and costs of collection or conservancy related to such amount. 3. When a request by revenue claim of a Contracting State for is enforceable under the collection laws of taxes which has been that State and is owed by a person who, at that time, cannot, under the laws of that State, prevent its collection, that revenue claim shall, at the request of the competent authority of that State, be accepted for purposes of collection by the competent authority of the other Contracting State, such taxes . That revenue claim shall be collected by that other State in accordance with the provisions of its laws applicable to the enforcement and collection of its own taxes and as if the taxes to be so collected revenue claim were its own taxes. 3. Any request for collection by a Contracting State shall be accompanied by such certificate as is required by the laws of that State to establish that the taxes owed by the taxpayer have been finally determined. 4. Where the tax revenue claim of a Contracting State has not been finally determined by reason of it being subject to appeal or other proceedings, that State may, in order to protect its revenues, request the other Contracting State to take such interim measures for conservancy on its behalf as are available to the other State under the laws of that other State. If such request is accepted by the other State, such interim measures shall be taken by that other State as if the taxes owed to the first-mentioned State were the own taxes of that other State. 54. A request under paragraphs 3 or 4 shall only be made by When a revenue claim of a Contracting State is a claim in respect of which that State may, under its law, take measures of conservancy with a view to ensure its collection, that revenue claim shall, at the extent that sufficient property request of the taxpayer owing competent authority of that State, be accepted for purposes of taking measures of conservancy by the taxes is not available in that State for recovery competent authority of the taxes owed. 6other Contracting State. The Contracting That other State shall take measures of conservancy in which tax is recovered respect of that revenue claim in accordance with the provisions of this Article its laws as if the revenue claim were a revenue claim of that other State even if, at the time when such measures are applied, the revenue claim is not enforceable in the first- mentioned State or is owed by a person who has a right to prevent its collection. 5. Notwithstanding the provisions of paragraphs 3 and 4, a revenue claim accepted by a Contracting State for purposes of paragraph 3 or 4 shall forthwith remit not, in that State, be subject to the time limits or accorded any priority applicable to a revenue claim under the laws of that State by reason of its nature as such. In addition, a revenue claim accepted by a Contracting State on behalf for the purposes of which paragraph 3 or 4 shall not, in that State, have any priority applicable to that revenue claim under the tax was collected laws of the amount so recovered minusother Contracting State. 6. Proceedings with respect to the existence, where appropriate, validity or the amount of extraordinary costs referred to in sub-paragraph 7 b)a revenue claim of a Contracting State shall not be brought before the courts or administrative bodies of the other Contracting State. 7. It is understood that unless otherwise agreed by the competent authorities of both Contracting States, a) ordinary costs incurred Where, at any time after a request has been made by a Contracting State in providing assistance shall be borne by that State, b) extraordinary costs incurred by a Contracting State in providing assistance shall be borne by the other State under paragraph 3 or 4 and shall be payable regardless of the amount collected on its behalf by that other State. As soon as a Contracting State anticipates that extraordinary costs may be incurred, it shall so advise before the other Contracting State has collected and indicate remitted the estimated amount relevant revenue claim to the first-mentioned State, the relevant revenue claim ceases to be a) in the case of such costsa request under paragraph 3, a revenue claim of the first-mentioned State that is enforceable under the laws of that State and is owed by a person who, at that time, cannot, under the laws of that State, prevent its collection, or b) in the case of a request under paragraph 4, a revenue claim of the first-mentioned State in respect of which that State may, under its laws, take measures of conservancy with a view to ensure its collection the competent authority of the first- mentioned State shall promptly notify the competent authority of the other State of that fact and, at the option of the other State, the first-mentioned State shall either suspend or withdraw its request. 8. In no case shall the provisions of this ArticleArticle be construed so as to impose on a Contracting State the obligation: a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; b) to carry out measures which would be contrary to public policy (ordre public); c) to provide assistance if the other Contracting State has not pursued all reasonable measures of collection or conservancy, as the term "taxes" means case may be, available under its laws or administrative practice; d) to provide assistance in those cases where the taxes administrative burden for that State is clearly disproportionate to which the Convention applies and includes any interest and penalties relating theretobenefit to be derived by the other Contracting State.

ASSISTANCE IN COLLECTION. 1. The Contracting States undertake to lend assistance to each other in the collection of the taxes owed by a taxpayer to the extent that the amount thereof has been finally determined according to the laws of the Contracting State making the request for assistance. 2. In the case of a request by a Contracting State for the collection of taxes which has been accepted for collection by the other Contracting State, such taxes shall be collected by that other State in accordance with the laws applicable to the collection of its own taxes and as if the taxes to be so collected were its own taxes. 3. Any request for collection by a Contracting State shall be accompanied by such certificate as is required by the laws of that State to establish that the taxes owed by the taxpayer have been finally determined. 4. Where the tax claim of a Contracting State has not been finally determined by reason of it being subject to appeal or other proceedingsproceeding, that State may, in order to protect its revenues, request the other Contracting State to take such interim measures for conservancy on its behalf as are available to the other State under the laws of that other State. If such request is accepted by the other State, such interim measures shall be taken by that other State as if the taxes owed to the first-mentioned State were the own taxes of that other State. 5. A request under paragraphs 3 or 4 shall only be made by a Contracting State to the extent that sufficient property of the taxpayer owing the taxes is not available in that State for recovery of the taxes owed. 6. The Contracting State in which tax is recovered in accordance with the provisions of this Article shall forthwith remit to the Contracting State on behalf of which the tax was collected the amount so recovered minusless, where appropriate, the amount of extraordinary costs referred to in sub-paragraph 7 b)) of paragraph 7. 7. It is understood that unless otherwise agreed by the competent authorities of both Contracting States, a) ordinary costs incurred by a Contracting State in providing assistance shall be borne by that State, b) extraordinary costs incurred by a Contracting State in providing assistance shall be borne by the other State and shall be payable regardless of the amount collected on its behalf by that other State. As soon as a Contracting State anticipates that extraordinary costs may be incurred, it shall so advise the other Contracting State and indicate the estimated amount of such costs. 8. In this Article, the term "taxes" means the taxes to which the Convention applies and includes any interest and penalties relating thereto.

ASSISTANCE IN COLLECTION. 1. The Contracting States undertake to lend assistance to each other in the collection of the taxes owed by a taxpayer to the extent that the amount thereof has been finally determined according to the laws of the Contracting State making the request for assistance. 2. In the case of a request by a Contracting State for the collection of taxes which has been accepted for collection by the other Contracting State, such taxes shall be collected by that other State in accordance with the laws applicable to the collection of its own taxes and as if the taxes to be so collected were its own taxes. 3. Any request for collection by a Contracting State shall be accompanied by such certificate as is required by the laws of that State to establish that the taxes owed owing by the taxpayer have been finally determined. 4. Where the tax claim of a Contracting State has not been finally determined by reason of it being subject to appeal or other proceedingsproceeding, that State may, in order to protect its revenues, request the other Contracting State to take such interim measures for conservancy on its behalf as are available to the other State under the laws of that other State. If such request is accepted by the other State, such interim measures shall be taken by that other State it as if the taxes owed owing to the first-mentioned State were the own taxes of that other State. 5. A request under the preceding paragraphs 3 or 4 of this Article shall only be made by a Contracting State to the extent that sufficient property of the taxpayer owing the taxes is not available in that State for recovery of the taxes owed. 6. The Contracting State in which tax is recovered in accordance with the provisions of this Article shall forthwith remit to the Contracting State on behalf of which the tax was collected the amount so recovered minus, where appropriate, the amount of extraordinary costs referred to in sub-paragraph 7 b). 7. It is understood that unless otherwise agreed by the competent authorities of both Contracting States, a) ordinary costs incurred by a Contracting State in providing assistance shall be borne by that State,; b) extraordinary costs incurred by a Contracting State in providing assistance shall be borne by the other State and shall be payable regardless of the amount collected on its behalf by that of the other State. As soon as a Contracting State anticipates that extraordinary costs may be incurred, it shall so advise the other Contracting State and indicate the estimated amount of such costs. 8. In this Article, the term "“taxes" ” means the taxes to which the Convention paragraph 1 of Article 26 applies and includes any interest and penalties relating thereto.

ASSISTANCE IN COLLECTION. 1. The Contracting States undertake to shall lend assistance to each other in the collection of the taxes owed revenue claims. This assistance is not restricted by a taxpayer to the extent that the amount thereof has been finally determined according to the laws Articles 1 and 2. The competent authorities of the Contracting State making States may by mutual agreement settle the request for assistancemode of application of this Article. 2. In The term "revenue claim" as used in this Article means an amount owed in respect of taxes of every kind and description imposed on behalf of the case Contracting States, insofar as the taxation thereunder is not contrary to this Convention or any other instrument to which the Contracting States are parties, as well as interest, administrative penalties and costs of collection or conservancy related to such amount. 3. When a request by revenue claim of a Contracting State for is enforceable under the collection laws of taxes which has been that State and is owed by a person who, at that time, cannot, under the laws of that State, prevent its collection, that revenue claim shall, at the request of the competent authority of that State, be accepted for purposes of collection by the competent authority of the other Contracting State, such taxes . That revenue claim shall be collected by that other State in accordance with the provisions of its laws applicable to the enforcement and collection of its own taxes and as if the taxes to be so collected revenue claim were its own taxes. 3. Any request for collection by a Contracting State shall be accompanied by such certificate as is required by the laws of that State to establish that the taxes owed by the taxpayer have been finally determined. 4. Where the tax revenue claim of a Contracting State has not been finally determined by reason of it being subject to appeal or other proceedings, that State may, in order to protect its revenues, request the other Contracting State to take such interim measures for conservancy on its behalf as are available to the other State under the laws of that other State. If such request is accepted by the other State, such interim measures shall be taken by that other State as if the taxes owed to the first-mentioned State were the own taxes of that other State. 54. A request under paragraphs 3 or 4 shall only be made by When a revenue claim of a Contracting State is a claim in respect of which that State may, under its law, take measures of conservancy with a view to ensure its collection, that revenue claim shall, at the extent that sufficient property request of the taxpayer owing competent authority of that State, be accepted for purposes of taking measures of conservancy by the taxes is not available in that State for recovery competent authority of the taxes owed. 6other Contracting State. The Contracting That other State shall take measures of conservancy in which tax is recovered respect of that revenue claim in accordance with the provisions of this Article its laws as if the revenue claim were a revenue claim of that other State even if, at the time when such measures are applied, the revenue claim is not enforceable in the first-mentioned State or is owed by a person who has a right to prevent its collection. 5. Notwithstanding the provisions of paragraphs 3 and 4, a revenue claim accepted by a Contracting State for purposes of paragraph 3 or 4 shall forthwith remit not, in that State, be subject to the time limits or accorded any priority applicable to a revenue claim under the laws of that State by reason of its nature as such. In addition, a revenue claim accepted by a Contracting State on behalf for the purposes of which paragraph 3 or 4 shall not, in that State, have any priority applicable to that revenue claim under the tax was collected laws of the amount so recovered minusother Contracting State. 6. Proceedings with respect to the existence, where appropriate, validity or the amount of extraordinary costs referred to in sub-paragraph 7 b)a revenue claim of a Contracting State shall only be brought before the courts or administrative bodies of that State. 7. It is understood that unless otherwise agreed by the competent authorities of both Contracting States, a) ordinary costs incurred Where, at any time after a request has been made by a Contracting State in providing assistance shall be borne by that State, b) extraordinary costs incurred by a Contracting State in providing assistance shall be borne by the other State under paragraph 3 or 4 and shall be payable regardless of the amount collected on its behalf by that other State. As soon as a Contracting State anticipates that extraordinary costs may be incurred, it shall so advise before the other Contracting State has collected and indicate remitted the estimated amount relevant revenue claim to the first-mentioned State, the relevant revenue claim ceases to be a) in the case of such costsa request under paragraph 3, a revenue claim of the first-mentioned State that is enforceable under the laws of that State and is owed by a person who, at that time, cannot, under the laws of that State, prevent its collection, or b) in the case of a request under paragraph 4, a revenue claim of the first-mentioned State in respect of which that State may, under its laws, take measures of conservancy with a view to ensure its collection the competent authority of the first-mentioned State shall promptly notify the competent authority of the other State of that fact and, at the option of the other State, the first-mentioned State shall either suspend or withdraw its request. 8. In no case shall the provisions of this ArticleArticle be construed so as to impose on a Contracting State the obligation: a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; b) to carry out measures which would be contrary to public policy (ordre public); c) to provide assistance if the other Contracting State has not pursued all reasonable measures of collection or conservancy, as the term "taxes" means case may be, available under its laws or administrative practice; d) to provide assistance in those cases where the taxes administrative burden for that State is clearly disproportionate to which the Convention applies and includes any interest and penalties relating theretobenefit to be derived by the other Contracting State.

ASSISTANCE IN COLLECTION. 1. The Contracting States undertake to lend assistance to each other in the collection of the taxes owed by a taxpayer to the extent that the amount thereof has been finally determined according to the laws of the Contracting State making the request for assistance. 2. In the case of a request by a Contracting State for the collection of taxes which has been accepted for collection by the other Contracting State, such taxes shall be collected by that other State in accordance with the laws applicable to the collection of its own taxes and as if the taxes to be so collected were its own taxes. 3. Any request for collection by a Contracting State shall be accompanied by such certificate as is required by the laws of that State to establish that the taxes owed by the taxpayer have been finally determined. 4. Where the tax claim of a Contracting State has not been finally determined by reason of it being subject to appeal or other proceedings, that State may, in order to protect its revenues, request the other Contracting State to take such interim measures for conservancy on its behalf as are available to the other State under the laws of that other State. If such request is accepted by the other State, such interim measures shall be taken by that other State it as if the taxes owed to the first-mentioned State were the own taxes of that other State. 5. A request under paragraphs 3 or 4 shall only be made by a Contracting State to the extent that sufficient property of the taxpayer owing the taxes is not available in that State for recovery of the taxes owed. 6. The Contracting State in which tax is recovered in accordance with the provisions of this Article shall forthwith remit to the Contracting State on behalf of which the tax was collected the amount so recovered minus, where appropriate, the amount of extraordinary costs referred to in sub-paragraph 7 b). 7. It is understood that unless otherwise agreed by the competent authorities of both Contracting States, a) ordinary costs incurred by a Contracting State in providing assistance shall be borne by that State, b) extraordinary costs incurred by a Contracting State in providing assistance shall be borne by the other State and shall be payable regardless of the amount collected on its behalf by that other State. As soon as a Contracting State anticipates that extraordinary costs may be incurred, it shall so advise the other Contracting State and indicate the estimated amount of such costs. 8. In this Article, the term "taxes" means the taxes to which the Convention applies and includes any interest and penalties relating thereto.

ASSISTANCE IN COLLECTION. 1. The Contracting States undertake to lend assistance to each other in the collection of the taxes owed by a taxpayer to the extent that the amount thereof has been finally determined according to the laws of the Contracting State making the request for assistance. 20. In Xx the case of a request by a Contracting State for the collection of taxes which has been accepted for collection by the other Contracting State, such taxes shall be collected by that other State in accordance with the laws applicable to the collection of its own taxes and as if the taxes to be so collected were its own taxes. 3. Any request for collection by a Contracting State shall be accompanied by such certificate as is required by the laws of that State to establish that the taxes owed by the taxpayer have been finally determined. 4. Where the tax claim of a Contracting State has not been finally determined by reason of it being subject to appeal or other proceedings, that State may, in order to protect its revenues, request the other Contracting State to take such interim measures for conservancy on its behalf as are available to the other State under the laws of that other State. If such request is accepted by the other State, such interim measures shall be taken by that other State as if the taxes owed to the first-mentioned State were the own taxes of that other State. 5. A request under paragraphs 3 or 4 shall only be made by a Contracting State to the extent that sufficient property of the taxpayer owing the taxes is not available in that State for recovery of the taxes owed. 6. The Contracting State in which tax is recovered in accordance with the provisions of this Article shall forthwith remit to the Contracting State on behalf of which the tax was collected the amount so recovered minus, where appropriate, the amount of extraordinary costs referred to in sub-paragraph 7 (b). 70. It Xx is understood that unless otherwise agreed by the competent authorities of both Contracting States, a) ordinary , (a)ordinary costs incurred by a Contracting State in providing assistance shall be borne by that State, b) extraordinary costs incurred by a Contracting State in providing assistance shall be borne by the other State and shall be payable regardless of the amount collected on its behalf by that other State. As soon as a Contracting State anticipates that extraordinary costs may be incurred, it shall so advise the other Contracting State and indicate the estimated amount of such costs. 8. In this Article, the term "taxes" means the taxes to which the Convention applies and includes any interest and penalties relating thereto.

ASSISTANCE IN COLLECTION. 1. The Contracting States undertake to lend assistance to each other in the collection of the taxes owed by a taxpayer to the extent that the amount thereof has been finally determined according to the laws of the Contracting State making the request for assistance. 2. In the case of a request by a Contracting State for the collection of taxes which has been accepted for collection by the other Contracting State, such taxes shall be collected by that other State in accordance with the laws applicable to the collection of its own taxes and as if the taxes to be so collected were its own taxes. 3. Any request for collection by a Contracting State shall be accompanied by such certificate as is required by the laws of that State to establish that the taxes owed by the taxpayer have been finally determined. 4. Where the tax claim of a Contracting State has not been finally determined by reason of it being subject to appeal or other proceedings, that State may, in order to protect its revenues, request the other Contracting State to take such interim measures for conservancy on its behalf as are available to the other State under the laws of that other State. If such request is accepted by the other State, such interim measures shall be taken by that other State as if the taxes owed to the first-mentioned State were the own taxes of that other State. 5. A request under paragraphs 3 or 4 shall only be made by a Contracting State to the extent that sufficient property of the taxpayer owing the taxes is not available in that State for recovery of the taxes owed. 6. The Contracting State in which tax is recovered in accordance with the provisions of this Article shall forthwith remit to the Contracting State on behalf of which the tax was collected the amount so recovered minus, where appropriate, the amount of extraordinary costs referred to in sub-paragraph 7 b). 7. It is understood that unless otherwise agreed by the competent authorities of both Contracting States, a) ordinary costs incurred by a Contracting State in providing assistance shall be borne by that State,; b) extraordinary costs incurred by a Contracting State in providing assistance shall be borne by the other State and shall be payable regardless of the amount collected on its behalf by that other State. As soon as a Contracting State anticipates that extraordinary costs may be incurred, it shall so advise the other Contracting State and indicate the estimated amount of such costs. 8. In this Article, the term "taxes" means the taxes to which the Convention applies and includes any interest and penalties relating thereto.

ASSISTANCE IN COLLECTION. 1. The Contracting States undertake to lend assistance to each other in the collection of the taxes owed by a taxpayer to the extent that the amount thereof has been finally determined according to the laws of the Contracting State making the request for assistance. 2. In the case of a request by a Contracting State for the collection of taxes which has been accepted for collection by the other Contracting State, such taxes shall be collected by that other State in accordance with the laws applicable to the collection of its own taxes taxes, and as if the taxes to be so collected were its own taxes. 3. Any request for collection by a Contracting State shall be accompanied by such certificate as is required by the laws of that State to establish that the taxes owed owned by the taxpayer have been finally determined. 4. Where the tax claim of a Contracting State has not been finally determined by reason of it being subject subject, to appeal or other proceedings, that State may, in order to protect its revenues, request the other Contracting State to take such interim measures for conservancy on its behalf as are available to the other State under the laws of that other State. If such request is accepted by the other State, such interim measures shall be taken by that other State as if the taxes owed to the first-mentioned State were the own taxes of that other State. 5. A request under paragraphs 3 or 4 shall only be made by a Contracting State to the extent that sufficient property of the taxpayer owing the taxes is not available in that State for recovery of the taxes owed. 6. The Contracting State in which tax is recovered in accordance with the provisions of this Article shall forthwith remit to the Contracting State on behalf of which the tax was collected the amount so recovered minusless, where appropriate, the amount of extraordinary costs referred to in sub-paragraph 7 b)) of paragraph 7. 7. It is understood that unless otherwise agreed by the competent authorities of both Contracting States, a) ordinary costs incurred by a Contracting State in providing assistance shall be borne by that State, b) extraordinary costs incurred by a Contracting State in providing assistance shall be borne by the other State and shall be payable regardless of the amount collected on its behalf by that other State. As soon as a Contracting State anticipates that extraordinary costs may be incurred, it shall so advise the other Contracting State and indicate the estimated amount of such costs. 8. In this Article, the term "taxes" means the taxes to which the Convention applies and includes any interest and penalties relating thereto.

ASSISTANCE IN COLLECTION. 1. The Contracting States undertake to lend assistance to each other in the collection of the taxes owed by a taxpayer to the extent that the amount thereof has been finally determined according to the laws of the Contracting State making the request for assistance. 2. In the case of a request by a Contracting State for the collection of taxes which has been accepted for collection by the other Contracting State, such taxes shall be collected by that other State in accordance with the laws applicable to the collection of its own taxes and as if the taxes to be so collected were its own taxes. 3. Any request for collection by a Contracting State shall be accompanied by such certificate as is required by the laws of that State to establish that the taxes owed by the taxpayer have been finally determined. 4. Where the tax claim of a Contracting State has not been finally determined by reason of it being subject to appeal or other proceedings, that State may, in order to protect its revenues, request the other Contracting State to take such interim measures for conservancy on its behalf as are available to the other State under the laws of that other State. If such request is accepted by the other State, such interim measures shall be taken by that other State as if the taxes owed to the first-mentioned firstmentioned State were the own taxes of that other State. 5. A request under paragraphs 3 or 4 shall only be made by a Contracting State to the extent that sufficient property of the taxpayer owing the taxes is not available in that State for recovery of the taxes owed. 6. The Contracting State in which tax is recovered in accordance with the provisions of this Article shall forthwith remit to the Contracting State on behalf of which the tax was collected the amount so recovered minusless, where appropriate, the amount of extraordinary costs referred to in sub-paragraph 7 b)) of paragraph 7. 7. It is understood that unless otherwise agreed by the competent authorities of both Contracting States, a) ordinary costs incurred by a Contracting State in providing assistance shall be borne by that State, b) extraordinary costs incurred by a Contracting State in providing assistance shall be borne by the other State and shall be payable regardless of the amount collected on its behalf by that other State. As soon as a Contracting State anticipates that extraordinary costs may be incurred, it shall so advise the other Contracting State and indicate the estimated amount of such costs. 8. In this Article, the term "taxes" means the taxes to which the Convention applies and includes any interest and penalties relating thereto.

ASSISTANCE IN COLLECTION. 1. The Contracting States undertake to lend assistance to each other in the collection of the taxes owed owing by a taxpayer to the extent that the amount thereof has been finally determined according to the laws of the Contracting State making the request for assistance. 2. In the case of a request by a Contracting State for the collection of taxes which has been accepted for collection by the other Contracting State, such taxes shall be collected by that other State in accordance with the laws applicable to the collection of its own taxes and as if the taxes to be so collected were its own taxes. 3. Any request for collection by a Contracting State shall be accompanied by such certificate as is required by the laws of that State to establish that the taxes owed owing by the taxpayer have been finally determined. 4. Where the tax claim of a Contracting State has not been finally determined by reason of it being subject to appeal or other proceedingsproceeding, that State may, in order to protect its revenues, request the other Contracting State to take such interim measures for conservancy on its behalf as are available to the other State under the laws of that other State. If such request is accepted by the other State, such interim measures shall be taken by that other State it as if the taxes owed owing to the first-mentioned State were the own taxes of that other State. 5. A request under the preceding paragraphs 3 or 4 of this Article shall only be made by a Contracting State to the extent that sufficient property of the taxpayer owing the taxes is not available in that State for recovery of the taxes owedowing. 6. The Contracting State in which tax is recovered in accordance with the provisions of this Article shall forthwith remit to the Contracting State on behalf of which the tax was collected the amount so recovered minus, where appropriate, the amount of extraordinary costs referred to in sub-paragraph 7 (b). 7. It is understood that unless otherwise agreed by the competent authorities of both Contracting States, a) ordinary costs incurred by a Contracting State in providing assistance shall be borne by that State,; b) extraordinary costs incurred by a Contracting State in providing assistance shall be borne by the other State and shall be payable regardless of the amount collected on its behalf by that of the other State. As soon as a Contracting State anticipates that extraordinary costs may be incurred, it shall so advise the other Contracting State and indicate the estimated amount of such costs. 8. In this Article, the term "“taxes" ” means the taxes to which the Convention applies and includes any interest and penalties relating thereto.

ASSISTANCE IN COLLECTION. (1. ) The Contracting States undertake to lend assistance to each other in the collection of the taxes owed by a taxpayer to the extent that the amount thereof has been finally determined according to the laws of the Contracting State making the request for assistance. (2. ) In the case of a request by a Contracting State for the collection of taxes which has been accepted for collection by the other Contracting State, such taxes shall be collected by that other State in accordance with the laws applicable to the collection of its own taxes and as if the taxes to be so collected were its own taxes. (3. ) Any request for collection by a Contracting State shall be accompanied by such certificate as is required by the laws of that State to establish that the taxes owed by the taxpayer have been finally determined. (4. ) Where the tax claim of a Contracting State has not been finally determined by reason of it being subject to appeal or other proceedings, that State may, in order to protect its revenues, request the other Contracting State to take such interim measures for conservancy on its behalf as are available to the other State under the laws of that other State. If such request is accepted by the other State, such interim measures shall be taken by that other State as if the taxes owed to the first-mentioned State were the own taxes of that other State. (5. ) A request under paragraphs 3 3) or 4 4), shall only be made by a Contracting State to the extent that sufficient property of the taxpayer owing the taxes is not available in that State for recovery of the taxes owed. (6. ) The Contracting State in which tax is recovered in accordance with the provisions of this Article shall forthwith remit to the Contracting State on behalf of which the tax was collected the amount so recovered minus, minus where appropriate, the amount of extraordinary costs referred to in sub-paragraph 7 subparagraph 7) (b). (7. ) It is understood that unless otherwise agreed by the competent authorities of both Contracting States,: (a) ordinary costs incurred by a Contracting State in providing assistance shall be borne by that State,; (b) extraordinary costs incurred by a Contracting State in providing assistance shall be borne by the other State and shall be payable regardless of the amount collected on its behalf by that other State. . (8) As soon as a Contracting State anticipates that extraordinary costs cost may be incurred, it shall so advise the other Contracting State and indicate the estimated amount of such costs. 8. (9) In this Article, the term "“taxes" ” means the taxes to which the Convention applies and includes any interest and penalties relating thereto.

ASSISTANCE IN COLLECTION. 1. The competent authorities of the Contracting States undertake to lend assistance to each other in the collection of the taxes owed by taxes, together with interest, costs, and civil penalties relating to such taxes, referred to in this Article as a taxpayer to the extent that the amount thereof has been finally determined according to the laws of the Contracting State making the request for assistance"revenue claim". 2. In Requests for assistance by the case competent authorities of a request by a Contracting State for in the collection of a revenue claim shall include a certification by such authority that, under the laws of that State, the revenue claim has been finally determined. For the purposes of this Article, a revenue claim is finally determined when a Contracting State has the right under its internal law to collect the revenue claim and the taxpayer has no further rights to restrain collection. 0. Xxxxxx which are the subject of requests for assistance shall not have priority over taxes which owing in the Contracting State rendering assistance and the provisions of paragraph 1 of Article 26 (Mutual Agreement Procedure) shall also apply to any information which, by virtue of this Article, is supplied to the competent authority of a Contracting State. 4. A revenue claim of a Contracting State that has been accepted for collection by the competent authority of the other Contracting State, such taxes State shall be collected by that the other State as though such claim were the other State's own revenue claim as finally determined in accordance with the provisions of its laws applicable relating to the collection of its own taxes and as if the taxes to be so collected were its own taxes. 35. Any request for collection Amounts collected by the competent authority of a Contracting State pursuant to this Article shall be accompanied by such certificate as is required forwarded to the competent authority of the other Contracting State. However, except where the competent authorities of the Contracting States otherwise agree, the ordinary costs incurred in providing collection assistance shall be borne by the laws of that first-mentioned State to establish that the taxes owed and any extraordinary costs so incurred shall be borne by the taxpayer have been finally determinedother State. As soon as a Contracting State anticipates that extraordinary costs may be incurred, it shall so advise the other Contracting State and indicate the estimated amount of such costs. 46. Where the tax claim of a Contracting State has not been finally determined by reason of it being subject to appeal or other proceedings, that State may, in order to protect its revenues, request the other Contracting State to take such interim measures for conservancy on its behalf as are available to the other State under the laws of that other State. If such request is accepted by the other State, such interim measures shall be taken by that other State as if the taxes owed to the first-mentioned State were the own taxes of that other State. 57. A request under paragraphs 3 or 4 this Article shall only be made by a Contracting State to the extent that sufficient property of the taxpayer owing the taxes is not available in that State for recovery of the taxes owed. 68. The No assistance shall be provided under this Article for a revenue claim of a Contracting State in respect of a taxpayer to the extent that the revenue claim relates to a period during which tax is recovered in accordance with the taxpayer was not a resident of one or the other Contracting State. 9. Notwithstanding the provisions of Article 2 (Taxes Covered) of this Convention , the provisions of this Article shall forthwith remit apply to the taxes of every kind and description, except custom duties and taxes. 10. Nothing in this Article shall be construed as imposing on either Contracting State on behalf the obligation to carry out administrative measures of which a different nature from those used in the tax was collected the amount so recovered minus, where appropriate, the amount collection of extraordinary costs referred its own taxes or that would be contrary to in sub-paragraph 7 bits public policy (ordre public). 7. It is understood that unless otherwise agreed by the competent authorities of both Contracting States, a) ordinary costs incurred by a Contracting State in providing assistance shall be borne by that State, b) extraordinary costs incurred by a Contracting State in providing assistance shall be borne by the other State and shall be payable regardless of the amount collected on its behalf by that other State. As soon as a Contracting State anticipates that extraordinary costs may be incurred, it shall so advise the other Contracting State and indicate the estimated amount of such costs. 8. In this Article, the term "taxes" means the taxes to which the Convention applies and includes any interest and penalties relating thereto.

ASSISTANCE IN COLLECTION. 1. The competent authorities of the Contracting States undertake to lend assistance to each other in the collection of the taxes owed by taxes, together with interest, costs, and civil penalties relating to such taxes, referred to in this Article as a taxpayer to the extent that the amount thereof has been finally determined according to the laws of the Contracting State making the request for assistance"revenue claim". 2. In Requests for assistance by the case competent authorities of a request by a Contracting State for in the collection of taxes which a revenue claim shall include a certification by such authority that, under the laws of that State, the revenue claim has been finally determined. For the purposes of this Article, a revenue claim is finally determined when a Contracting State has the right under its internal law to collect the revenue claim and the taxpayer has no further rigths to restrain collection. 3. A revenue claim of a Contracting State that has been accepted for collection by the competent authority of the other Contracting State, such taxes State shall be collected by that the other State as though such claim were the other State's own revenue claim as finally determined in accordance with the provisions of its laws applicable relating to the collection of its own taxes and as if the taxes to be so collected were its own taxes. 34. Any request for collection Amounts collected by the competent authority of a Contracting State pursuant to this Article shall be accompanied by such certificate as is required forwarded to the competent authority of the other Contracting State. However, except where the competent authorities of the Contracting States otherwise agree, the ordinary costs incurred in providing collection assistance shall be borne by the laws of that first- mentioned State to establish that the taxes owed and any extraordinary costs so incurred shall be borne by the taxpayer have been finally determinedother State. As soon as a Contracting State anticipates that extraordinary costs may be incurred, it shall so advise the other Contracting State and indicate the estimated amount of such costs. 45. Where the tax claim of a Contracting State has not been finally determined by reason of it being subject to appeal or other proceedings, that State may, in order to protect its revenues, request the other Contracting State to take such interim measures for conservancy on its behalf as are available to the other State under the laws of that other State. If such request is accepted by the other State, such interim measures shall be taken by that other State as if the taxes owed to the first-mentioned State were the own taxes of that other State. 56. A request under paragraphs 3 or 4 this Article shall only be made by a Contracting State to the extent that sufficient property of the taxpayer owing the taxes is not available in that State for recovery of the taxes owed. 67. The No assistance shall be provided under this Article for a revenue claim of a Contracting State in respect of a taxpayer to the extent that the revenue claim relates to a period during which tax is recovered in accordance with the taxpayer was not a resident of one or the other Contracting State. 8. Notwithstanding the provisions of Article 2 of this Convention (Taxes Covered), the provisions of this Article shall forthwith remit apply to the taxes of every kind and description, except custom duties and taxes. 9. Nothing in this Article shall be construed as imposing on either Contracting State on behalf the obligation to carry out administrative measures of which a different nature from those used in the tax was collected the amount so recovered minus, where appropriate, the amount collection of extraordinary costs referred its own taxes or that would be contrary to in sub-paragraph 7 bits public policy (ordre public). 7. It is understood that unless otherwise agreed by the competent authorities of both Contracting States, a) ordinary costs incurred by a Contracting State in providing assistance shall be borne by that State, b) extraordinary costs incurred by a Contracting State in providing assistance shall be borne by the other State and shall be payable regardless of the amount collected on its behalf by that other State. As soon as a Contracting State anticipates that extraordinary costs may be incurred, it shall so advise the other Contracting State and indicate the estimated amount of such costs. 8. In this Article, the term "taxes" means the taxes to which the Convention applies and includes any interest and penalties relating thereto.

ASSISTANCE IN COLLECTION. 1. The Contracting States undertake to lend assistance and support to each other other, in the collection of taxes to which this Convention relates, in the cases where the taxes owed by a taxpayer to the extent that the amount thereof has been finally determined are definitely due according to the laws of the Contracting State making the request for assistancerequest. 2. In the case of a request by a for enforcement of collection, tax claims of either of the Contracting State for the collection of taxes States which has have been finally determined will be accepted for collection enforcement by the other Contracting State, such taxes shall be State to which the request is made and collected by in that other State in accordance with the laws applicable to the enforcement and collection of its own taxes and as if the taxes to be so collected were its own taxes. 3. Any In the case of Indian tax, the request for collection will be sent by a Contracting the Central Board of Direct Taxes, Department of Revenue to the State shall Tax Administration of Ukraine and will be accompanied by such certificate as is required by the laws of that State India to establish that the taxes owed by the taxpayer have been finally determineddetermined and are due from the taxpayer. 4. In the case of Ukrainian tax, the request will be sent by the State Tax Administration of Ukraine to the Central Board of Direct Taxes, Department of Revenue, in India and will be accompanied by such certificate as is required by the laws of Ukraine to establish that the taxes have been finally determined and are due from the taxpayer. 5. Where the tax claim of a Contracting State has not been finally determined become final by reason of it its being subject to appeal or any other proceedingsproceeding, that a Contracting State may, in order to protect its revenues, request the other Contracting State to take such interim measures for conservancy on its in this behalf as are available to the other State lawful under the laws of that other State. If such request is accepted by the other State, such interim measures shall be taken by that other State as if the taxes owed to the first-mentioned State were the own taxes of that other Contracting State. 56. A request under paragraphs 3 or 4 for assistance in collection of taxes due from a taxpayer shall only be made by a only if adequate assets of that taxpayer are not available for recovering the taxes from him in the Contracting State to making the extent that sufficient property of the taxpayer owing the taxes is not available in that State for recovery of the taxes owedrequest. 67. The Contracting State in which tax is recovered in accordance with the provisions pursuance of paragraphs 1, 2 and 5 of this Article shall forthwith immediately thereafter remit the amount so recovered to the Contracting State on behalf which made the request but it shall be entitled to reimbursement of which costs, if any, incurred in the tax was collected course of rendering such assistance to the amount so recovered minus, where appropriate, the amount of extraordinary costs referred to in sub-paragraph 7 b). 7. It is understood that unless otherwise extent mutually agreed by between the competent authorities of both the two Contracting States, a) ordinary costs incurred by a Contracting State in providing assistance shall be borne by that State, b) extraordinary costs incurred by a Contracting State in providing assistance shall be borne by the other State and shall be payable regardless of the amount collected on its behalf by that other State. As soon as a Contracting State anticipates that extraordinary costs may be incurred, it shall so advise the other Contracting State and indicate the estimated amount of such costs. 8. In this Article, the term "taxes" means the taxes to which the Convention applies and includes any interest and penalties relating thereto.

ASSISTANCE IN COLLECTION. 1. The Contracting States undertake to lend assistance to each other in the collection of the taxes owed by a taxpayer to the extent that the amount thereof has been finally determined according to the laws of the Contracting State making the request for assistance. 2. In the case of a request by a Contracting State for the collection of taxes which has been accepted for collection by the other Contracting State, such taxes shall be collected by that other State in accordance with the laws applicable to the collection of its own taxes and as if the taxes to be so collected were its own taxes. 3. Any request for collection by a Contracting State shall be accompanied by such certificate as is required by the laws of that State to establish that the taxes owed by the taxpayer have been finally determined. 4. Where the tax claim of a Contracting State has not been finally determined by reason of it being subject to appeal or other proceedings, that State may, in order to protect its revenues, request the other Contracting State to take such interim measures for conservancy on its behalf as are available to the other State under the laws of that other State. If such request is accepted by the other State, such interim measures shall be taken by that other State as if the taxes owed to the first-mentioned State were the own taxes of that other State. 5. A request under paragraphs 3 or 4 shall only be made by a Contracting State to the extent that sufficient property of the taxpayer owing the taxes is not available in that State for recovery of the taxes owed. 6. The Contracting State in which tax is recovered in accordance with the provisions of this Article shall forthwith remit to the Contracting State on behalf of which the tax was collected the amount so recovered minus, where appropriate, the amount of extraordinary costs referred to in sub-paragraph subparagraph 7 b). 7. It is understood that unless otherwise agreed by the competent authorities of both Contracting States,: a) ordinary costs incurred by a Contracting State in providing assistance shall be borne by that State,; b) extraordinary costs incurred by a Contracting State in providing assistance shall be borne by the other State and shall be payable regardless of the amount collected on its behalf by that other State. As soon as a Contracting State anticipates that extraordinary costs cost may be incurred, it shall so advise the other Contracting State and indicate the estimated amount of such costs. 8. In this Article, the term "taxes" means the taxes to which the Convention applies and includes any interest and penalties relating thereto.