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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.


Collection Assistance

(1) The Contracting States shall assist and support each other for the purpose of collecting their respective tax claims, in accordance with the rules set forth in their respective laws or regulations, taxes covered in this Convention as well as additional fees, surcharges, late payment penalties, interest, and expenses related to these taxes where such amounts are definitely due or owing under the laws or regulations of the Requesting State.

(2) The request made for such a purpose should be accompanied by the documents required by the laws and regulations of the Requesting State for determining that the amounts to be recovered are definitely due (owing).

(3) Upon perusal of these documents, the notifications and the recovery and collection measures shall take place in the State Receiving the Request in accordance with the laws and rules applicable for the recovery and collection of its own taxes.

(4) The debt security corresponding to the tax to recover is not considered as a privilege debt security in the required State.