- 1
- The Parties shall, subject to the provisions of Chapter IV, provide administrative assistance to each other in tax matters. Such assistance may involve, where appropriate, measures taken by judicial bodies.
- 2
- Such administrative assistance shall comprise:
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- a)exchange of information, including simultaneous tax examinations and participation in tax examinations abroad;
- b)assistance in recovery, including measures of conservancy; and
- c)service of documents.
- 3
- A Party shall provide administrative assistance whether the person affected is a resident or national of a Party or of any other State.
