Assistance in the collection of taxes: mutual enforcement and conservancy under requested State's domestic law.

Contracting States shall mutually assist in the collection and conservancy of each other's revenue claims, with requests made by the respective competent authority. Accepted claims are enforced or conserved under the requested State's domestic laws as if they were its own, subject to notification obligations if the claim's character changes. Assistance is limited by the requested State's laws, public policy, prior reasonable measures by the requesting State, and the proportionality of administrative burden. Disputes over existence, validity or amount of claims are reserved to the requesting State's forums.

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