Assistance in tax collection: cross-border enforcement and conservancy measures apply under domestic law, subject to public policy.

Contracting States shall assist each other in collecting revenue claims, defined to include taxes, interest, penalties and collection costs, unless inconsistent with the Agreement. At a competent authority's request, the assisting State may collect claims or take conservancy measures using its own enforcement laws as if the claim were its own, subject to limitations: no special time limits or priorities attach, courts of the assisting State may not adjudicate existence or amount, and assistance need not be provided when measures conflict with domestic law or public policy, are disproportionate, or the requesting State has not exhausted reasonable collection steps.

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