TMI BlogCollection assistanceX X X X Extracts X X X X X X X X Extracts X X X X ..... petent authority of Contracting State in the collection of a revenue claim shall include a certification by such authority that under the laws of that State the revenue claim has been finally determined. For the purposes of this Article, a revenue claim is finally determined when a Contracting State has the right under its internal law to collect the revenue claim and the taxpayer has no further r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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