Assistance in the collection of taxes enables cross border recovery using the requested State's domestic enforcement and conservancy measures. The Convention requires Contracting States to assist in collecting foreign revenue claims, defined to include taxes, interest, penalties and collection costs. A requested State shall collect enforceable foreign claims or take conservancy measures on request, applying its own domestic enforcement and conservancy laws as if the claim were its own. Such accepted claims receive no special priority or time-limit treatment in the requested State and disputes over existence, validity or amount remain for the courts or administrative bodies of the requesting State. Assistance may be refused where inconsistent with domestic law, public policy, lack of prior reasonable measures, 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 the collection of taxes enables cross border recovery using the requested State's domestic enforcement and conservancy measures.
The Convention requires Contracting States to assist in collecting foreign revenue claims, defined to include taxes, interest, penalties and collection costs. A requested State shall collect enforceable foreign claims or take conservancy measures on request, applying its own domestic enforcement and conservancy laws as if the claim were its own. Such accepted claims receive no special priority or time-limit treatment in the requested State and disputes over existence, validity or amount remain for the courts or administrative bodies of the requesting State. Assistance may be refused where inconsistent with domestic law, public policy, lack of prior reasonable measures, or disproportionate administrative burden.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
