Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Article 12 of DTAA mandates conservancy measures for tax recovery, even if claims are disputed or unenforced.</h1> Article 12 of the Double Tax Avoidance Agreement (DTAA) outlines that when an applicant State requests assistance, the requested State must take conservancy measures to recover tax amounts. This obligation applies even if the tax claim is disputed or lacks an enforcement instrument. This provision is part of international tax treaties and agreements, facilitating cooperation among OECD member countries to ensure effective tax recovery and compliance across borders.