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    <title>Assistance in recovery</title>
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    <description>Contracting States shall, subject to their domestic law, provide assistance in recovery to collect treaty taxes, interest and penalties where the requesting State has taken reasonable steps to recover them; such requests do not take priority over domestic taxes of the assisting State, exchanged information remains subject to applicable confidentiality rules, and competent authorities shall agree the procedures for applying these provisions.</description>
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      <description>Contracting States shall, subject to their domestic law, provide assistance in recovery to collect treaty taxes, interest and penalties where the requesting State has taken reasonable steps to recover them; such requests do not take priority over domestic taxes of the assisting State, exchanged information remains subject to applicable confidentiality rules, and competent authorities shall agree the procedures for applying these provisions.</description>
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