Assistance in collection: mutual recovery and conservancy of revenue claims under domestic law, subject to sovereignty and public policy limits.

The treaty requires Contracting States to assist in collecting revenue claims-including taxes, interest, penalties and collection costs-by accepting for collection claims enforceable in the requesting State or by taking conservancy measures where available; collection and conservancy are carried out under the requested State's domestic laws as if the claim were its own, subject to limits on priority, time limits, court proceedings, and exceptions for conflicts with domestic law, public policy, failure to pursue reasonable collection at origin, or disproportionate administrative burden.

---

---

---