Collection assistance in tax treaties enables cross-border recovery of finally determined revenue claims and reimbursement of collection costs. The treaty obliges Contracting States to assist each other in collecting taxes, interest, costs, and civil penalties defined as a revenue claim, upon a request certified that the claim is finally determined under the requesting State's law. Collections made are to be forwarded to the requesting State, with possible reimbursement for agreed collection costs, while freeing the requested State from any duty to employ measures different from its normal tax collection procedures or to act against its public policy.