ASSISTANCE IN THE COLLECTION OF TAXES. 1. The Contracting States shall lend assistance to each other in the collection of revenue claims. This assistance is not restricted by Articles 1 and 2. The competent authorities of the Contracting States may by mutual agreement settle the mode of application of this Article. 2. The term “revenue claim” as used in this Article means an amount owed in respect of the following taxes, 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:
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Samples: Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation
ASSISTANCE IN THE COLLECTION OF TAXES. 1. The Contracting States shall endeavor to lend assistance to each other in the collection of revenue claims. This assistance is not restricted by Articles 1 and 2. The competent authorities of the Contracting States may by mutual agreement settle the mode of application of this Article.
2. The term “revenue claim” as used in In no case shall the provision of this Article means an amount owed in respect be construed so as to impose on a Contracting State the obligations:
a) to carry out administrative measures at variance with the law and administrative practice of that or of the following taxes, insofar as the taxation thereunder is not other Contracting State;
b) to carry out measures which would be 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:public policy (ordre public).
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ASSISTANCE IN THE COLLECTION OF TAXES. 1. The Contracting States shall endeavor to lend assistance to each other in the collection of revenue claims. This assistance is not restricted by Articles 1 and 2. The competent authorities of the Contracting States may by mutual agreement settle the mode of application of this Article.
2. The term “revenue claim” as used in In no case shall the provision of this Article means an amount owed in respect be construed so as to impose on a Contracting State the obligations:
a) to carry out administrative measures at variance with the law and administrative practice of that or of the following taxes, insofar as the taxation thereunder is not other Contracting State;
b) to carry out measures which would be 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:public policy (ordre public).)
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