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<h1>Contracting states collaborate on cross-border tax collection, balancing revenue enforcement with legal protections and administrative constraints</h1> The statutory provision outlines mutual assistance between contracting states in tax collection. It establishes a framework for collecting revenue claims, including taxes, interest, penalties, and collection costs. The provision enables states to request assistance in collecting enforceable tax claims, taking conservation measures, and provides guidelines for such assistance. However, it includes limitations to protect state sovereignty, such as not imposing administrative measures contrary to laws, public policy, or disproportionate administrative burdens.