- 1
- The Contracting States shall endeavour to lend assistance to each other in the collection of the taxes covered by Article 2. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this Article.
- 2
- 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 policy (ordre public );
- c)to provide assistance if the other Contracting State has not pursued all reasonable measures of collection or conservancy, as the case may be, available under its laws or administrative practice;
- d)to provide assistance in those cases where the administrative burden for that State is clearly disproportionate to the benefit to be derived by the other Contracting State.
