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CHAPTER I - Scope of the Arrangement
CHAPTER II - Definitions
CHAPTER III - Taxation of Income
CHAPTER IV - Avoidance of Double Taxation
CHAPTER V - Special Provisions
CHAPTER VI - Final Provisions
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 the Collection of Taxes

(1) The countries shall lend assistance to each other in the collection of revenue claims. This assistance is not restricted by Articles 1 and 2. The competent authorities of the countries may by mutual agreement settle the mode of application of this Article.

(2) The term "revenue claim" as used in this Article means an amount owed in respect of taxes of every kind and description imposed on behalf of the countries, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to this Arrangement or any other instrument to which the countries are parties, as well as interest, administrative penalties and costs of collection or conservancy related to such amount.

(3) The provisions of this Article shall apply only to a revenue claim that forms the subject of an instrument permitting enforcement in the applicant country and, unless otherwise agreed between the competent authorities, that is not contested. However, where the claim relates to a liability to tax of a person as a non-resident of the applicant country, this Article shall only apply, unless otherwise agreed between the competent authorities, where the claim may no longer be contested. The revenue claim shall be collected by that other country in accordance with the provisions of its laws applicable to the enforcement and collection of its own taxes as if the revenue claim were a revenue claim of that other country.

(4) When a revenue claim of a country is a claim in respect of which that country may, under its law, take measures of conservancy with a view to ensure its collection, that revenue claim shall, at the request of the competent authority of that country, be accepted for purposes of taking measures of conservancy by the competent authority of the other country. That other country 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 country even if, at the time when such measures are applied, the revenue claim is not enforceable in the first-mentioned country or is owed by a person who has a right to prevent its collection.

(5) Notwithstanding the provisions of paragraphs (3) and (4), a revenue claim accepted by a country for the purposes of paragraph (3) or (4) shall not, in that country, be subject to the time limits or accorded any priority applicable to a revenue claim under the laws of that country by reason of its nature as such. In addition, a revenue claim accepted by a country for the purposes of paragraph (3) or (4) shall not, in that country, have any priority applicable to that revenue claim under the laws of the other country.

(6) Proceedings with respect to the existence, validity or the amount of a revenue claim of a country shall not be brought before the courts or administrative bodies of the other country.

(7) Where, at any time after a request has been made by a country under paragraph (3) or (4) and before the other country has collected and remitted the relevant revenue claim to the first-mentioned country, the relevant revenue claim ceases to be:

  • (a) in the case of a request under paragraph (3), a revenue claim of the first-mentioned country that is enforceable under the laws of that country and is owed by a person who, at that time, cannot, under the laws of that country, prevent its collection, or
  • (b) in the case of a request under paragraph (4), a revenue claim of the first-mentioned country in respect of which that country may, under its laws, take measures of conservancy with a view to ensure its collection,

the competent authority of the first-mentioned country shall promptly notify the competent authority of the other country of that fact and, at the option of the other country, the first-mentioned country shall either suspend or withdraw its request.

(8) In no case shall the provisions of this Article be construed so as to impose on a country the obligation:

  • (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other country;
  • (b) to carry out measures which would be contrary to public policy (ordre public);
  • (c) to provide assistance if the other country has not pursued all reasonable measures of collection or conservancy, as the case may be, available under its laws or administrative practice;
  • (d) to provide assistance in those cases where the administrative burden for that country is clearly disproportionate to the benefit to be derived by the other country.

(9) The provisions of this Article shall apply accordingly to the recovery of benefits under the General Act on Income-Related Regulations (Algemene wet inkomensafhankelijke regelingen) and to the contributions charged under the social security system of a country.