Assistance in collection of taxes: treaty mechanism enabling one State to collect or secure another State's tax claims under its own law.

Article 26A permits Contracting States to assist each other in collecting or securing a revenue claim, defined to include tax liabilities, interest, penalties and collection costs, provided the taxation is not contrary to the Agreement. On request, the requested State shall collect enforceable claims or apply conservancy measures under its own laws as if the claim were its own. Accepted claims do not gain time-limit or priority advantages in the requested State. Disputes over existence, validity or amount of claims are to be litigated only in the asserting State. Assistance is subject to legal, public policy and proportionality limits and to prior reasonable measures by the requesting State.

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