Assistance in tax collection: mutual enforcement and conservancy measures across jurisdictions preserve collection rights under treaty terms. Contracting States shall accept revenue claims for collection or for taking measures of conservancy at the request of the other State and shall enforce or secure those claims under their own laws as if they were their own revenue claims, including interest, penalties and collection costs; such accepted claims do not gain special time limits or priority in the requested State, proceedings on existence or amount are barred in the requested State's courts, and assistance is subject to notification procedures and exceptions for conflicts with domestic law, public policy, inadequate pursuit of domestic remedies, or disproportionate administrative burden.
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: mutual enforcement and conservancy measures across jurisdictions preserve collection rights under treaty terms.
Contracting States shall accept revenue claims for collection or for taking measures of conservancy at the request of the other State and shall enforce or secure those claims under their own laws as if they were their own revenue claims, including interest, penalties and collection costs; such accepted claims do not gain special time limits or priority in the requested State, proceedings on existence or amount are barred in the requested State's courts, and assistance is subject to notification procedures and exceptions for conflicts with domestic law, public policy, inadequate pursuit of domestic remedies, or disproportionate administrative burden.
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