The Convention provides that, at the request of the applicant State, the requested State must serve upon the addressee documents, including those relating to judicial decisions, that emanate from the applicant State and that relate to a tax covered by the Convention.
La Convention prévoit qu'à la demande de l'État requérant, l'État requis notifie au destinataire les documents, y compris ceux ayant trait à des décisions judiciaires, qui émanent de l'État requérant et concernent un impôt visé par la Convention.