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    <description>Article 28 provides mutual assistance in collection whereby each Contracting State accepts for enforcement tax claims finally determined by the other and collects them under its domestic laws. Requests must be sent by the competent authorities with the certificates required by the requesting State to prove final determination. Interim protective measures may be requested if claims are under appeal. Assistance is limited to cases where adequate taxpayer assets are unavailable in the requesting State, and recovered amounts are remitted to the requester, allowing agreed reimbursement for costs.</description>
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      <description>Article 28 provides mutual assistance in collection whereby each Contracting State accepts for enforcement tax claims finally determined by the other and collects them under its domestic laws. Requests must be sent by the competent authorities with the certificates required by the requesting State to prove final determination. Interim protective measures may be requested if claims are under appeal. Assistance is limited to cases where adequate taxpayer assets are unavailable in the requesting State, and recovered amounts are remitted to the requester, allowing agreed reimbursement for costs.</description>
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