Assistance in tax collection: states may enforce or apply conservancy to foreign revenue claims under their own laws upon request.

Contracting States may accept, at the request of the competent authority of the other State, revenue claims for collection or for measures of conservancy; such claims encompass taxes, interest, penalties and collection costs and must be enforced or conserved by the requested State under its own laws as if they were its own claims. Accepted claims receive no special priority or time-limit benefits in the requested State, disputes about existence, validity or amount are for the requesting State's forums only, and assistance may be declined where it conflicts with domestic law or public policy, where reasonable domestic measures were not pursued, or where administrative burden is disproportionate.

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