Assistance in collection of taxes: cross border enforcement and conservancy permitted subject to domestic law and public policy. Reciprocal assistance requires Contracting States to accept foreign revenue claims for collection or conservancy at the request of the competent authority, enforcing or protecting those claims under the requested State's domestic laws as if they were its own, while preserving that such accepted claims do not gain domestic time limits or priority; jurisdiction over existence, validity or amount remains exclusively with the requesting State, and assistance is subject to limits including domestic law, public policy, prior reasonable measures by the requesting State, and disproportionate administrative burden.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Assistance in collection of taxes: cross border enforcement and conservancy permitted subject to domestic law and public policy.
Reciprocal assistance requires Contracting States to accept foreign revenue claims for collection or conservancy at the request of the competent authority, enforcing or protecting those claims under the requested State's domestic laws as if they were its own, while preserving that such accepted claims do not gain domestic time limits or priority; jurisdiction over existence, validity or amount remains exclusively with the requesting State, and assistance is subject to limits including domestic law, public policy, prior reasonable measures by the requesting State, and disproportionate administrative burden.
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