Assistance in collection of taxes allows reciprocal enforcement and conservancy measures enabling one state to collect another's revenue claims.

Contracting States shall assist each other in collecting revenue claims, defined to include taxes, interest, penalties and collection costs, by accepting requests to enforce claims enforceable under the requesting State's law or to take conservancy measures for claims not yet enforceable; the requested State shall apply its own laws and procedures as if the claim were its own, subject to limits including its laws, public policy, absence of special priority or time limits, requirement that disputes about the claim be litigated only in the requesting State, and refusal where domestic remedies were not exhausted or the burden is disproportionate.

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