TaxTMI 
TaxTMI 
TaxTMI 
Assistance in the collection of taxes
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....t; as used in this Article means an amount owed in respect of taxes covered by the Agreement together with interest, penalties and costs of collection or conservancy related to such amount. 3. When a revenue claim of a Contracting State is enforceable under the laws of that Contracting State and is owed by a person who, at that time, cannot, under the laws of that Contracting State, prevent its c....
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....rvancy by the Competent Authority of the other Contracting State. That other Contracting State shall take measures of conservancy in respect of that revenue claim in accordance with the provisions of its laws as if the revenue claim were a revenue claim of that other Contracting State even if, at the time when such measures are applied, the revenue claim is not enforceable in the first-mentioned C....
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....enue claim under the laws of the other Contracting State. 7. Proceedings with respect to the existence, validity or the amount, of a revenue claim of a Contracting State shall only be brought before the courts or administrative bodies of that Contracting State. Nothing in this Article shall be construed as creating or providing any right to such proceedings before any court or administrative body....
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.... with a view to ensure its collection. The Competent Authority of the first-mentioned Contracting State shall promptly notify the Competent Authority of the other Contracting State of that fact and, at the option of the other Contracting State, the first-mentioned Contracting State shall either suspend or withdraw its request. 9. In no case shall the provisions of this Article be construed so as ....