Assistance in tax collection allows reciprocal enforcement and conservancy measures by one Contracting Party under its domestic law. Contracting Parties shall accept and collect each other's tax claims, including related interest, penalties and collection costs, treating such claims under the requested Party's domestic enforcement and conservancy laws as if they were its own. Conservancy measures, including asset freezing where permitted, must be applied on request even if the claim is not yet enforceable in the requesting State. Assistance is subject to limits: no obligation to act against domestic law or public policy, where assistance is disproportionate, or where the requesting Party has not pursued reasonable collection measures; disputes over existence or amount remain for the requesting Party's authorities.
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Provisions expressly mentioned in the judgment/order text.
Assistance in tax collection allows reciprocal enforcement and conservancy measures by one Contracting Party under its domestic law.
Contracting Parties shall accept and collect each other's tax claims, including related interest, penalties and collection costs, treating such claims under the requested Party's domestic enforcement and conservancy laws as if they were its own. Conservancy measures, including asset freezing where permitted, must be applied on request even if the claim is not yet enforceable in the requesting State. Assistance is subject to limits: no obligation to act against domestic law or public policy, where assistance is disproportionate, or where the requesting Party has not pursued reasonable collection measures; disputes over existence or amount remain for the requesting Party's authorities.
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