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ASSISTANCE IN THE COLLECTION OF TAXES

Article 27 - Agreements - DTAA - Article 27 - 1[Article 27 1. The Contracting States shall lend assistance to each other in the collection of tax claims. The competent authorities of the Contracting States may by mutual agreement settle the mode of application of this Article. 2. The term tax claim as used in this Article means an amount owed in respect of taxes as mentioned in Article 2, as well as interest, administrative penalties and costs of collection or conservancy related to such amount. .....

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nd collection of its own taxes as if the tax claim were a tax claim of that other State. 4. When a tax claim of a Contracting State is a claim in respect of which that State 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 State be accepted for purposes of taking measures of conservancy by the competent authority of the other Contracting State. That other State shall take measures of con .....

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of the other Contracting State, if requested by the competent authority of the first mentioned State, shall take measures for freezing the assets of that person in that Contracting State in accordance with the provisions of its law. 6. Notwithstanding the provisions of paragraphs 3 and 4, a tax claim accepted by a Contracting State for purposes of paragraph 3 or 4 shall not, in that State, be subject to the time limits or accorded any priority applicable to a tax claim under the laws of that Sta .....

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reating or providing any right to such proceedings before any court or administrative body of the other Contracting State. 8. Where, at any time after a request has been made by a Contracting State under paragraph 3 or 4 and before the other Contracting State has collected and remitted the relevant tax claim to the first-mentioned State, the relevant tax claim ceases to be: (a) in the case of request under paragraph 3, a tax claim of the first-mentioned state that is enforceable under the laws o .....

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