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    <title>Aid and Assistance in Recovery</title>
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    <description>Article 27 requires mutual assistance in notification and recovery of taxes under the convention, treating interest for delay as tax, and obliges the requested State to secure notification and recovery under its own legal procedures while preserving the requesting State&#039;s limitation rules; requests must be supported by official execution instruments and protective measures for contested taxes may be sought, with recovered amounts remitted to the requesting State and relevant information covered by Article 26(1).</description>
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