Assistance in the collection of taxes permits cross-border enforcement under host state tax laws but limited by public policy.

Assistance in the collection of taxes allows Contracting States to accept and enforce or take conservancy measures on revenue claims of each other. Accepted claims are collected or conserved by the receiving State under its own laws as if the claim were its own, without acquiring special time limits or priority by virtue of foreign origin. Challenges to existence, validity or amount of a revenue claim lie exclusively before the courts or administrative bodies of the requesting State. Assistance is limited by public policy, law and proportionality, and requires exhaustion of reasonable domestic measures by the requester.

---

---

---