Assistance in collection

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....request. (2) In the case of a request for enforcement of collection, tax claims of either of the Contracting States which have been finally determined will be accepted for enforcement by the other Contracting State to which the request is made and collected in that Contracting State in accordance with the laws applicable to the enforcement and collection of its own taxes. (3) In the case of ....

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..... (5) Where the tax claim has not become final by reason of its being subject to appeal or any other proceeding, a Contracting State may, in order to protect its revenues, request the other Contracting-State to take such interim measures in this behalf as are lawful under the laws of that other Contracting-State. (6) A request for assistance in collection of taxes due from a taxpayer shall b....