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of <h1>Nepal's DTAA Article 27: Mutual Tax Collection Assistance Defined, Restrictions on Legal Challenges and Claim Priorities</h1> Article 27 of the Double Tax Avoidance Agreement (DTAA) between Nepal and another contracting state outlines provisions for mutual assistance in tax collection. It defines 'revenue claim' as amounts owed for taxes, including interest, penalties, and collection costs. The article allows one state to request the other to collect or take conservancy measures for its tax claims, treating them as its own. However, claims do not gain priority or time-limit extensions in the assisting state. Legal challenges regarding claims are restricted to the originating state. Assistance is not mandatory if it conflicts with legal practices, public policy, or imposes disproportionate administrative burdens.
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