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    <description>Article 27 requires Contracting States to provide mutual collection assistance for tax claims, including interest, costs and penalties, only upon a request certified as a revenue claim finally determined under the requesting State&#039;s law. Collected amounts are to be forwarded to the requesting State; assisting States may recover agreed costs. No State is required to use collection methods different from those for its own taxes or to act contrary to its public policy.</description>
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