Assistance in collection of taxes enables territories to recover cross-border taxes to protect treaty-conferred tax benefits. Each territory shall endeavour to collect, as if it were its own tax, taxes imposed by the other territory necessary to prevent persons not entitled from enjoying treaty exemptions or reductions, subject to limits: not requiring measures contrary to domestic law or practice, not requiring actions contrary to public policy (ordre public), withholding assistance if the other territory has not pursued reasonable collection or conservancy measures, and refusing assistance where the administrative burden is clearly disproportionate to the benefit.
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 enables territories to recover cross-border taxes to protect treaty-conferred tax benefits.
Each territory shall endeavour to collect, as if it were its own tax, taxes imposed by the other territory necessary to prevent persons not entitled from enjoying treaty exemptions or reductions, subject to limits: not requiring measures contrary to domestic law or practice, not requiring actions contrary to public policy (ordre public), withholding assistance if the other territory has not pursued reasonable collection or conservancy measures, and refusing assistance where the administrative burden is clearly disproportionate to the benefit.
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