Assistance in the collection of taxes: enables mutual enforcement and conservancy under domestic law, subject to public policy limits. Contracting States shall accept and collect each other's revenue claims at the request of the competent authority, applying the requesting claim under the ... Summary
Assistance in the collection of taxes: enables mutual enforcement and conservancy under domestic law, subject to public policy limits.
Contracting States shall accept and collect each other's revenue claims at the request of the competent authority, applying the requesting claim under the requested State's laws and remedies as if it were that State's own claim; measures of conservancy may be taken likewise. Assistance is limited by the requested State's laws and administrative practice, public policy, the requirement that the requesting State first pursue reasonable domestic measures, and by considerations of disproportionate administrative burden.
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