TMI BlogASSISTANCE IN COLLECTIONX X X X Extracts X X X X X X X X Extracts X X X X ..... e making the request for assistance. 2. In the case of a request by a Contracting State for the collection of taxes which has been accepted for collection by the other Contracting State, such taxes shall be collected by that other State in accordance with the laws applicable to the collection of its own taxes and as if the taxes to be so collected were its own taxes. 3. Any request for colle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only made by a Contracting State to the extent that sufficient property of the taxpayer owing the taxes is not available in that State for recovery of the taxes owed. 6. The Contracting State in which tax is recovered in accordance with the provisions of this Article shall forthwith remit to the Contracting State on behalf of which the tax was collected the amount so recovered minus, where appr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and includes any interest and penalties relating thereto. 9. In no case shall the provisions of this Article be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; (b) to carry out measures which would be contrary to public polic ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
