CHAPTER I - GENERAL PROVISIONS
CHAPTER II - TAXATION OF INCOME AN...
CHAPTER III - TAXATION OF ESTATES,...
CHAPTER IV - ASSISTANCE IN TAX MAT...
CHAPTER V - PROTECTION OF THE TAXP...
CHAPTER VI - SPECIAL PROVISIONS
CHAPTER VII - FINAL PROVISIONS
Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.
ARTICLE 33
Time Limits
(1) With respect to matters connected with time limits concerning tax claims, the law of the requesting State shall prevail exclusively. A request for collection shall contain details of the time limit in force for the tax claims.
(2) Collection measures carried out by the requested State on the basis of a request which would suspend or interrupt the time limit under the law of that State shall have the same effect under the law of the requesting State. The requested State shall advise the requesting State of the measures adopted to this end.