Assistance in tax collection: states may collect or apply conservatory measures treating foreign revenue claims as domestic obligations. The Treaty requires Contracting States to assist each other in collecting revenue claims, defined to include taxes, interest, penalties and collection costs, so long as the taxation is consistent with international obligations. Upon request by the competent authority of the requesting State, the executing State may collect enforceable claims under its own enforcement laws or apply conservatory measures for claims eligible for protection, treating such claims as if they were its own, subject to domestic law, no special priority or time-limit transfer, and specified exceptions based on law, public policy, remedy exhaustion and proportionality.
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 tax collection: states may collect or apply conservatory measures treating foreign revenue claims as domestic obligations.
The Treaty requires Contracting States to assist each other in collecting revenue claims, defined to include taxes, interest, penalties and collection costs, so long as the taxation is consistent with international obligations. Upon request by the competent authority of the requesting State, the executing State may collect enforceable claims under its own enforcement laws or apply conservatory measures for claims eligible for protection, treating such claims as if they were its own, subject to domestic law, no special priority or time-limit transfer, and specified exceptions based on law, public policy, remedy exhaustion and proportionality.
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