Assistance in the collection of taxes permits cross-border collection under counterpart laws while preserving domestic limits and public policy. Contracting States shall mutually assist in collecting revenue claims by accepting requests to collect enforceable tax claims or to apply conservatory measures, collecting or conserving under their domestic laws as if the claims were their own. Accepted claims do not gain special priority or time limit advantages in the requested State, and disputes over existence, validity or amount remain within the jurisdiction of the requesting State's courts or administrative bodies. Assistance may be refused where it conflicts with domestic law or practice, public policy, where the requesting State has not pursued reasonable collection measures, or where administrative burden is clearly disproportionate.