Collection assistance ensures cross-border cooperation to recover tax claims, requiring final determination and forwarding of collected amounts.

Article 27 requires Contracting States to provide mutual collection assistance for tax claims, including interest, costs and penalties, only upon a request certified as a revenue claim finally determined under the requesting State's law. Collected amounts are to be forwarded to the requesting State; assisting States may recover agreed costs. No State is required to use collection methods different from those for its own taxes or to act contrary to its public policy.

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