Assistance in collection of taxes: requested state may enforce and conserve foreign revenue claims under its domestic law with limits.

Contracting States shall lend assistance in collecting revenue claims, defined to include taxes, interest, administrative penalties and collection costs consistent with the Convention. At the requesting competent authority's request, the requested State shall accept such claims for collection or conservatory measures and shall enforce or conserve them under its domestic laws as if they were its own revenue claims. Assistance is subject to the requested State's law and practice, excludes obligations contrary to public policy or disproportionate administrative burden, and leaves disputes over existence, validity or amount to the requesting State's tribunals.

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