[Assistance in the Collection of Taxes]
(1) The Contracting States shall mutually assist and support each other, in accordance with the rules set forth in their respective laws or regulations, for the purpose of collecting the taxes covered under this Convention as well as increases in duties, surcharges, late-payment penalties, interest, and expenses related with these taxes as long as these amounts are definitely owing in application of the laws or regulations of the Requesting State.
(2) The request formulated for such a purpose shall have to be accompanied by documents required by the laws or regulations of the requesting State for determining that the amounts to be collected are definitely due (owing).
(3) Upon perusal of these documents, the notifications and the collection and levy measures shall take place in the State receiving the request in accordance with the laws or regulations applicable for the collection and levy of its own taxes.
(4) The tax claims to be collected shall enjoy the same guaranties and privileges as tax claims of the same type in the State of collection.