Assistance in collection: reciprocal enforcement of finally determined tax claims with costs reimbursement and interim protective measures.

The Convention provides mutual assistance in collection, requiring requested States to enforce tax claims that have been finally determined by the requesting State and to collect them under their domestic enforcement laws. Enforcement requests must be sent by designated tax authorities with a certificate proving final determination and liability. Interim protective measures may be requested where claims are under appeal to protect revenue, subject to the requested State's law. Assistance is permitted only if adequate assets are unavailable in the requesting State. Recovered amounts must be remitted to the requesting State, net of reasonable enforcement costs.

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