6. The Contracting States shall comply with the guidelines for the regulation of

computer files containing personal data as established by the United Nations General

Assembly Resolution A/RES/45/95, adopted on the 14th December 1990.

ARTICLE 27

ASSISTANCE IN THE COLLECTION OF TAXES

1. The Contracting States shall lend assistance to each other in the collection of

revenue claims. This assistance is not restricted by Articles 1 and 2. The competent au-

thorities of the Contracting States may by mutual agreement settle the mode of applica-

tion of this Article.

2. The term “revenue claim” as used in this Article means an amount owed in re-spect of taxes of every kind and description imposed on behalf of the Contracting

States, or of their political or administrative subdivisions or local authorities, insofar as

the taxation thereunder is not contrary to this Convention or any other instrument to

which the Contracting States are parties, as well as interest, administrative penalties and

costs of collection or conservancy related to such amount.

3. When a revenue claim of a Contracting State is enforceable under the laws of

that State and is owed by a person who, at that time, cannot, under the laws of that State,

prevent its collection, that revenue claim shall, at the request of the competent authority

of that State, be accepted for purposes of collection by the competent authority of the

other Contracting State. That revenue claim shall be collected by that other State in ac-

cordance with the provisions of its laws applicable to the enforcement and collection of

its own taxes as if the revenue claim were a revenue claim of that other State.

4. When a revenue 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 collec-

tion, that revenue 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 conservancy in re-

spect of that revenue claim in accordance with the provisions of its laws as if the reve-

nue claim were a revenue claim of that other State even if, at the time when such meas-

ures are applied, the revenue claim is not enforceable in the first-mentioned State or is

owed by a person who has a right to prevent its collection.

5. Notwithstanding the provisions of paragraphs 3 and 4, a revenue claim accepted

by a Contracting State for purposes of paragraph 3 or 4 shall not, in that State, be sub-

ject to the time limits or accorded any priority applicable to a revenue claim under the

laws of that State by reason of its nature as such. In addition, a revenue claim accepted

by a Contracting State for the purposes of paragraph 3 or 4 shall not, in that State, have

any priority applicable to that revenue claim under the laws of the other Contracting

State.

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