Assistance in collection

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..... y of tax claims of either of the Contracting States which may no longer be contested in that State will be accepted for enforcement by the other Contracting State and such tax claims shall be recovered in accordance with the laws and administrative practice applicable to the enforcement and collection of its own taxes. 3. The request for assistance in the recovery of a tax claim shall be accompa .....

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..... of being subject to appeal or any other proceeding, a ContractingState may, in order to protect its revenues, request the other Contracting State to take such interim measures as are lawful under the laws of that other Contracting State. 6. A request for assistance in collection of taxes due from a taxpayer shall be made only if adequate assets of that taxpayer are not available for recovering .....

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