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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.



(1) The States undertake to lend assistance to each other in the collection of taxes which are the subject of this Convention, including interest, costs, additions to taxes, and fines of a non-penal character.

(2) In the cases of applications for the collection of taxes, tax claims of each State which have been finally determined shall be accepted for collection by the other State and collected in that State in accordance with the laws applicable to the collection of its own taxes, provided that such claims shall not enjoy priority in the latter State. The State applied to shall not be required to enforce executory measures for which there is no provision in the law of the applicant State.

(3) All applications must be accompanied by documents establishing that under the law of the applicant State the taxes have been finally determined as provided in paragraph 2 of this Article.