TREATIES The information relating to each year will be transmitted as soon as possible after December 31. ARTICLE 22. The competent authorities of each of the contracting States shall be entitled to obtain, through diplomatic channels, from the competent authorities of the other contracting State, except with respect to citizens, corporations or other entities of the State to which application is made, partic- ulars in concrete cases necessary for the establishment of the taxes to which the present Convention relates. However, the competent au- thorities of each State shall not be prevented from transmitting to the competent authorities of the other State information relating to their own nationals (citizens, corporations or other entities) if they deem it opportune for the prevention of fiscal evasion. ARTICLE 23. Each contracting State under- takes to lend assistance and sup- port in the collection of the taxes to which the present Convention relates, together with interest, costs, and additions to the taxes and fines not being of a penal character according to the laws of the State requested, in the cases where the taxes are definitively due according to the laws of the State making the application. In the case of an application for enforcement of taxes, revenue claims of each of the contracting States which have been finally determined shall be accepted for enforcement by the State to which application is made and collected in that State in accordance with Les renseignements se rappor- tant A chaque ann6e seront trans- mis dans le plus bref dlai possible apres le 31 d6cembre. ARTICLE 22. Les autorites comp6tentes de chaque Etat contractant auront le droit dans des cas concrets et sauf en ce qui concerne les cito- yens, soci6t6s ou collectivites de 1'Etat auquel la demande est faite, d'obtenir des autorites com- p6tentes de l'autre Etat, par la voie diplomatique, des renseigne- ments necessaires A 1'etablisse- ment des imp6ts vises par la prsente Convention. Toutefois, les autorites com- p6tentes de chaque Etat ne s'inter- disent pas de transmettre aux autorites competentes de l'autre Etat des renseignements relatifs A leurs propres nationaux (person- nes, societes ou collectivites) si elles le jugent opportun pour 6viter la fraude fiscale. ARTICLE 23. Les Etats contractants s'en- gagent a se preter concours et assistance aux fins de recouvrer les imp6ts vises par la presente Convention ainsi que les int6erts, frais et supplements de taxes et les amendes n'ayant pas un carac- tere penal d'apres les lois de l'Etat requis, dans les cas oi les imp6ts sont definitivement dus conformement aux regles de 'Etat requerant. Dans le cas d'une demande de recouvrement d'imp6t, les cr6- ances fiscales de chacun des Etats contractants ayant un caracstre d6finitif seront consid6r6es comme devant etre mises en recouvre- ment par 1'Etat requis et seront recouvrpes par cet Etat conform- 906 [59 STAT.
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