Assistance in collection of taxes: States may collect and conserve foreign revenue claims under their domestic procedures.

Contracting States shall accept, at the request of the competent authority, revenue claims for collection or measures of conservancy and shall apply their own domestic laws and procedures to enforce, collect or conserve those claims as if they were claims of the requested State, subject to limitations preserving domestic law, public policy, exhaustion of local measures and proportionality of administrative burden.

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