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.
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 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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
