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of <h1>Mutual Tax Collection Aid in Article 27 of DTAA: States Can Enforce Each Other's Tax Claims Without Local Limits</h1> Article 27 of the Double Tax Avoidance Agreement (DTAA) between the Contracting States outlines mutual assistance in tax collection. It defines 'revenue claim' as any tax-related amount, including interest and penalties, owed to the states. If a tax claim is enforceable or requires conservancy measures, one state can request the other to collect or secure it as if it were its own. However, these claims are not subject to local time limits or priorities. Legal challenges regarding the claim's validity must occur in the originating state. Assistance is not mandatory if it contradicts local laws, public policy, or imposes excessive administrative burdens.
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