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of <h1>Mutual Assistance in Tax Collection: Enforceable Claims, Asset Freezing, and Legal Limits on Cross-Border Cooperation</h1> The statutory provision outlines the mutual assistance between Contracting Parties in collecting tax claims, including taxes, interest, penalties, and collection costs. When a tax claim is enforceable and unpreventable under one Party's laws, the other Party may collect it as if it were its own. Measures of conservancy, such as asset freezing, can be requested and implemented. Tax claims do not gain priority or time limit benefits in the assisting Party. Legal proceedings regarding tax claims are confined to the originating Party. Assistance is not obligatory if it conflicts with laws, public policy, or if the administrative burden is disproportionate.
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