Collection assistance: mutual aid in recovering tax revenue claims subject to final determination and procedural limits.

Article 28 requires Contracting States to assist each other in collecting taxes covered by the Convention, including interest, costs, and civil penalties, termed a revenue claim. A request must be certified by the requesting competent authority as to the final determination of the claim under its domestic law. Amounts collected are forwarded to the requesting authority, with possible reimbursement of costs as mutually agreed, and no State is required to employ collection measures differing from its own practices or contrary to public policy.

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