https://www.taxtmi.com/acts?id=4372 The Article obliges Contracting States to assist in collecting taxes that are definitively due, allowing enforcement of finally determined tax claims by the requested State under its domestic law upon presentation of the certification required to establish finality. It permits requests for interim protective measures where claims are under appeal, conditions requests on absence of adequate assets in the requesting State, and requires prompt remission of recovered amounts to the requesting State, subject to agreed reimbursement of actual costs between competent authorities. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 14 Sep 2024 10:26:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4372 The Article obliges Contracting States to assist in collecting taxes that are definitively due, allowing enforcement of finally determined tax claims by the requested State under its domestic law upon presentation of the certification required to establish finality. It permits requests for interim protective measures where claims are under appeal, conditions requests on absence of adequate assets in the requesting State, and requires prompt remission of recovered amounts to the requesting State, subject to agreed reimbursement of actual costs between competent authorities. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4372