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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 26

Assistance in Collection

(1) The Contracting States shall undertake to provide mutual assistance to each other with respect to the notification and collection of the taxes referred to in Article 2 and of any additional taxes, interest, charges and fines of a non-criminal nature.

(2) At the request of the competent authority of a Contracting State, the competent authority of the other Contracting State shall ensure, in accordance with the statutory provisions and regulations applicable to the notification and collection of the aforementioned taxes of that State, the notification and collection of the fiscal debts referred to in paragraph (1) which are due in the first-mentioned State. Such debts shall enjoy no privileges in the   requested State, which is under no obligation to apply enforcement measures that are not authorized under the statutory provisions or regulations of the requesting State.

(3) The requests referred to in paragraph (2) shall be supported by official copies of the instruments permitting enforcement and accompanied, where appropriate, by official copies of final administrative or judicial decisions.

(4) In the case of outstanding taxes which may be liable to appeal, the competent authority of a Contracting State may, in order to safeguard its rights, request the competent authority of the other Contracting State to take the interim protective measures provided for by the laws of that State; the provisions of paragraphs (1) and (3) shall be applicable, mutatis mutandis, to these measures.

(5) The provisions of Article 25, paragraph (1), shall also apply to any information provided to the competent authority of the requested State pursuant to this Article.