TMI BlogASSISTANCE IN THE COLLECTION OF TAX CLAIMSX X X X Extracts X X X X X X X X Extracts X X X X ..... t Party, be accepted for purposes of collection by the competent authority of the other Contracting Party. That tax claim shall be collected by that other Party in accordance with the provisions of its laws applicable to the enforcement and collection of its own taxes as if the tax claim were a tax claim of that other Party. 4. When a tax claim of a Contracting Party is a claim in respect of which that Party may, under its law, take measures of conservancy with a view to ensure its collection, that tax claim shall, at the request of the competent authority of that Party, be accepted for purposes of taking measures of conservancy by the competent authority of the other Contracting Party. That other Party shall take measures of conservancy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oviding any right to such proceedings before any court or administrative body of the other Contracting Party. 8. Where, at any time after a request has been made by a Contracting Party under paragraph 3 or 4 and before the other Contracting Party has collected and remitted the relevant tax claim to the first mentioned Party, the relevant tax claim ceases to be: (a) in the case of a request under paragraph 3, a tax claim of the first-mentioned Party that is enforceable under the laws of that Party and is owed by a person who, at that time, cannot, under the laws of that Party, prevent its collection, or (b) in the case of a request under paragraph 4, a tax claim of the first-mentioned Party in respect of which that Party may, under its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing that the tax claim corresponds to a tax covered by this Agreement; (b) an official copy of the instrument permitting enforcement in the State of the requesting competent authority; and (c) any other document required for recovery or for the measures referred to in paragraphs 4 and 5. 12. The instrument permitting enforcement in the State of the requested competent authority shall, where appropriate and in accordance with the legal provisions in force in the State of the requested competent authority, be accepted, recognised, supplemented or replaced as soon as possible after the date of receipt of the request of assistance, by an instrument permitting enforcement in the State of the requested competent authority. - - statute, s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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