Assistance in the collection of taxes enables one contracting state to collect another's enforceable revenue claims under its own laws Contracting States shall assist each other in collecting revenue claims-taxes, interest, administrative penalties and collection costs-by accepting requests to collect or to take conservancy measures and applying their own domestic enforcement and conservancy laws as if the claim were their own. Challenges to the existence, validity or amount of a claim lie only before the courts or administrative bodies of the requesting State. Assistance is discretionary within limits: it must not conflict with domestic law or public policy, requires that the requesting State has pursued reasonable domestic measures, and may be declined where administrative burden is disproportionate.
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Provisions expressly mentioned in the judgment/order text.
Assistance in the collection of taxes enables one contracting state to collect another's enforceable revenue claims under its own laws
Contracting States shall assist each other in collecting revenue claims-taxes, interest, administrative penalties and collection costs-by accepting requests to collect or to take conservancy measures and applying their own domestic enforcement and conservancy laws as if the claim were their own. Challenges to the existence, validity or amount of a claim lie only before the courts or administrative bodies of the requesting State. Assistance is discretionary within limits: it must not conflict with domestic law or public policy, requires that the requesting State has pursued reasonable domestic measures, and may be declined where administrative burden is disproportionate.
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