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<h1>Article 28 of Double Tax Avoidance Agreement: Mutual Assistance in Tax Collection Between Contracting States Explained.</h1> Article 28 of the Double Tax Avoidance Agreement between two contracting states outlines mutual assistance in tax collection. It mandates that each state supports the other in collecting taxes that are definitively due under the requesting state's laws. Tax claims that are finalized will be enforced by the other state according to its laws. Requests must be accompanied by necessary certification proving final determination of taxes. Interim measures can be requested if tax claims are under appeal. Assistance is requested only if the taxpayer lacks sufficient assets in the requesting state. Recovered taxes are remitted back, with reimbursement for incurred costs as agreed.