Article 27, ASSISTANCE IN COLLECTION

Paragraph (1) provides that one Contracting State wil give the other Contracting State limited assistance in collecting its taxes, Thus, each Contracting State is required to collect on behalf of the other Contract• ing State only those taxes imposed by such other Contracting State as will ensure that any exemption or reduced rate of tax granted under this Convention by such other Contracting State is not enjoyed by persons not entitled to such benefits,

Paragraph (2) makes clear that a Contracting State is not obligated to carry out measures at variance with the laws or the administrative practice of either Contracting State with respect to the collection of its own taxes,