Assistance in collection of taxes: mutual enforcement and conservancy measures allowed under domestic law for treaty revenue claims. Article 28B provides that Contracting States shall accept and, at the request of the competent authority, collect or apply measures of conservancy with respect to each other's revenue claims for taxes covered by the Convention, treating such claims under domestic enforcement rules as if they were domestic claims. Assistance includes collection, conservancy and interim asset freezing in accordance with the requested State's laws, subject to limitations on priority, time limits, prohibition of judicial challenges to claim existence or amount in the requested State, and exceptions where compliance would conflict with domestic law, public policy, disproportionate administrative burden, or where the requesting State has not pursued reasonable collection measures.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Assistance in collection of taxes: mutual enforcement and conservancy measures allowed under domestic law for treaty revenue claims.
Article 28B provides that Contracting States shall accept and, at the request of the competent authority, collect or apply measures of conservancy with respect to each other's revenue claims for taxes covered by the Convention, treating such claims under domestic enforcement rules as if they were domestic claims. Assistance includes collection, conservancy and interim asset freezing in accordance with the requested State's laws, subject to limitations on priority, time limits, prohibition of judicial challenges to claim existence or amount in the requested State, and exceptions where compliance would conflict with domestic law, public policy, disproportionate administrative burden, or where the requesting State has not pursued reasonable collection measures.
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