Collection Assistance

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..... ance by the competent authority of a 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 taxpay .....

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..... strative measures of a different nature from those used in the collection of its own taxes on those which would be contrary to its public policy. 6. Notwithstanding the provisions of Article 30 relating to entry into force of this Convention, the application of this Article shall commence on a date to be mutually agreed upon by the competent authorities of the Contracting State. - - statute, sta .....

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