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of <h1>Tajikistan's DTAA Article 27: Mutual Assistance in Tax Collection, Limited Legal Proceedings, Exclusions for Public Policy Conflicts.</h1> Article 27 of the Double Tax Avoidance Agreement (DTAA) between Tajikistan and another Contracting State outlines mutual assistance in tax collection. The states agree to assist each other in collecting revenue claims, which include taxes, interest, penalties, and collection costs. A revenue claim enforceable in one state can be collected by the other state as if it were its own. The article specifies that legal proceedings regarding the validity or amount of a revenue claim are limited to the originating state. Assistance is not required if it contradicts public policy or imposes disproportionate administrative burdens.
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