ASSISTANCE IN COLLECTION. 1. The Contracting States shall to the extent permitted by their respective domestic law, lend assistance to each other in order to collect the taxes referred to in Article 2 as well as interest and penalties with regard to such taxes, provided that reasonable steps to recover such taxes have been taken by the Contracting State requesting such assistance. 2. Claims which are the subject of requests for assistance shall not have priority over taxes owing in the Contracting State rendering assistance and the provisions of paragraph 1 of Article 26 shall also apply to any information which, by virtue of this Article, is supplied to the competent authority of a Contracting State. 3. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of the provisions of this Article.
Appears in 3 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
ASSISTANCE IN COLLECTION. 1. The Contracting States shall to the extent permitted by their respective domestic law, lend assistance to each other in order to collect the taxes referred to in Article 2 as well as interest and penalties with regard to such taxes, provided that reasonable steps to recover such taxes have been taken by the Contracting State requesting such assistance.
2. Claims which are the subject of requests for assistance shall not have priority over taxes owing in the Contracting State rendering assistance and the provisions of paragraph 1 of Article 26 shall also apply to any information which, by virtue of this Article, is supplied to the competent authority of a Contracting State.
3. The competent authorities of o f the Contracting States shall by mutual agreement settle the mode of application of the provisions of this Article.
Appears in 2 contracts
Samples: Botswana Ireland Double Taxation Avoidance Agreement, Botswana Ireland Double Taxation Avoidance Agreement