Assistance in tax collection enables cross-border enforcement and conservancy under domestic law, subject to public policy limits. Contracting States agree to accept and act on foreign revenue claims for collection or conservancy at the request of the other State's competent authority, applying their own laws and procedures as if the claims were their own. Such accepted claims do not gain special time limits or priority in the assisting State, and questions of existence, validity or amount remain for determination only by the requesting State's courts or administrative bodies. Assistance may be refused where actions would conflict with domestic law or practice, public policy, insufficient domestic efforts, or 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 tax collection enables cross-border enforcement and conservancy under domestic law, subject to public policy limits.
Contracting States agree to accept and act on foreign revenue claims for collection or conservancy at the request of the other State's competent authority, applying their own laws and procedures as if the claims were their own. Such accepted claims do not gain special time limits or priority in the assisting State, and questions of existence, validity or amount remain for determination only by the requesting State's courts or administrative bodies. Assistance may be refused where actions would conflict with domestic law or practice, public policy, insufficient domestic efforts, or disproportionate administrative burden.
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