Recovery of tax under foreign assistance agreements allows domestic officers to enforce foreign certificates and remit proceeds.

When an international agreement for income-tax recovery exists, a foreign authority's certificate can be sent to the Board, which may forward it to a local Tax Recovery Officer to recover the specified tax using domestic recovery procedures and remit proceeds after expenses; reciprocally, where an assessee in default is resident in or has property in a treaty country, a local Tax Recovery Officer may forward a domestic certificate to the Board for action under the agreement.

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