Recovery of tax claims: requested State must pursue applicant State's enforceable, uncontested tax demands as its own. The requested State shall, subject to other treaty provisions, take steps to recover the applicant State's tax claims as if they were its own, but only for claims supported by an instrument permitting enforcement in the applicant State and, unless agreed otherwise, that are not contested; for non-resident targets assistance normally applies only where the claim may no longer be contested; recovery from a deceased person is limited to the estate's value or property acquired by beneficiaries.