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    <description>Contracting States undertake mutual assistance to collect taxes definitively due; finally determined tax claims will be enforced and collected in the requested State under its enforcement laws. Requests must be transmitted by the designated competent authorities with the certificates required by the requesting State&#039;s law. Interim protective measures may be sought while claims remain subject to appeal. Assistance is conditional on inadequate assets in the requesting State, and recovered amounts are remitted to the requester subject to agreed reimbursement of collection costs.</description>
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      <description>Contracting States undertake mutual assistance to collect taxes definitively due; finally determined tax claims will be enforced and collected in the requested State under its enforcement laws. Requests must be transmitted by the designated competent authorities with the certificates required by the requesting State&#039;s law. Interim protective measures may be sought while claims remain subject to appeal. Assistance is conditional on inadequate assets in the requesting State, and recovered amounts are remitted to the requester subject to agreed reimbursement of collection costs.</description>
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