Article 29. ASSISTANCE IN

COLLECTION

This article provides for mutual as­ sistance in the collection of taxes where required to avoid an abuse of the proposed Convention. The provi­ sion is intended merely to insure that the benefits of the proposed Conven­ tion will only be available with respect to persons entitled to such benefits; it does not in any way alter the rights under other provisions of the proposed Convention.

The article provides that each State will endeavor to collect for the other State such amounts as may be neces­ sary to insure that any exemption or reduced rate of tax granted under the proposed Convention will not be availed of by persons not entitled to those benefits. The existing Conven­ tion contains a similar provision. The proposed Convention specifically pro­ vides that this article will not require a State, in order to collect taxes which are imposed by the other State, to un­ dertake any administrative measures that differ from its internal regula­ tions or practices nor will this article require a State to undertake any ad­ ministrative or judicial measures which are contrary to that State’s sover­ eignty, security, or public policy.