Administrative assistance in recovery requires declaration of covered tax, enforcement instrument copy, and recognition of enforcement instruments. Requests for administrative assistance in recovery must include a declaration that the claim concerns a tax covered by the Convention and is not or may ... Summary
Administrative assistance in recovery requires declaration of covered tax, enforcement instrument copy, and recognition of enforcement instruments.
Requests for administrative assistance in recovery must include a declaration that the claim concerns a tax covered by the Convention and is not or may not be contested, an official copy of the instrument permitting enforcement in the applicant State, and any other documents required for recovery or conservatory measures; the applicant State's enforcement instrument should be accepted, recognised, supplemented or replaced by an instrument permitting enforcement in the requested State as soon as practicable in accordance with the latter State's provisions.
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