Assistance in the collection of taxes

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....aim" as used in this Article means an amount owed in respect of taxes as mentioned in Article 2, as well as interest, administrative penalties and costs of collection or conservancy related to such amount. 3. When a tax claim of a Contracting State is enforceable under the laws of that State and is owed by a person who, at that time, cannot, under the laws of that State, prevent its collection,....

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....ures of conservancy in respect of that tax claim in accordance with the provisions of its laws as if the tax claim were a tax claim of that other State even if, at the time when such measures are applied, the tax claim is not enforceable in the first-mentioned state or is owed by a person who has a right to prevent its collection. 5. When a Contracting State may, under its law, take interim mea....

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....e to that tax claim under the laws of the other Contracting State. 7. Proceedings with respect to the existence, validity or the amount of a tax claim of a Contracting State shall not be brought before the courts or administrative bodies of the other Contracting State. Nothing in this Article shall be construed as creating or providing any right to such proceedings before any court or administr....

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.... first-mentioned State shall promptly notify the competent authority of the other State of that fact and, at the option of the other State, the first-mentioned State shall either suspend or withdraw its request. 9. In no case shall the provisions of this Article be construed so as to impose on a contracting State the obligation: (a) to carry out administrative measures at variance with....