Participation in Procedures by Parties with a Claim in Respect of Foreign Taxes Subject to Mutual Assistance Article 518-2 In order to participate in special liquidation procedures based on a claim in respect of foreign taxes subject to mutual assistance, an Agreement Claim Creditor holding such a claim must obtain a decision to implement mutual assistance as prescribed in Article 11, paragraph (1) of the Act on Special Provisions for the Enforcement of Tax Treaties.