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    <title>Assistance in collection</title>
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    <description>Contracting States shall accept for enforcement tax claims of the other State that have been finally determined and collect them in accordance with their own enforcement laws; requests must be made through designated competent authorities accompanied by the certificate required by the requesting State to establish finality and indebtedness. Where claims are not final, interim measures may be requested to protect revenue under the laws of the requested State. Assistance is available only if adequate assets are lacking in the requesting State, and recovered amounts are to be remitted to the requesting State with agreed reimbursement for costs.</description>
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      <description>Contracting States shall accept for enforcement tax claims of the other State that have been finally determined and collect them in accordance with their own enforcement laws; requests must be made through designated competent authorities accompanied by the certificate required by the requesting State to establish finality and indebtedness. Where claims are not final, interim measures may be requested to protect revenue under the laws of the requested State. Assistance is available only if adequate assets are lacking in the requesting State, and recovered amounts are to be remitted to the requesting State with agreed reimbursement for costs.</description>
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