Assistance in the collection of taxes permits cross-border enforcement under domestic law subject to conservancy, jurisdictional and public-policy limits. Contracting States shall assist each other in collecting revenue claims, defined to include taxes, interest, penalties and collection costs, provided the underlying taxation complies with the treaty. At a requesting authority's request, the requested State may accept claims for collection or conservancy and will apply its own laws as if the claim were its own, subject to exclusion of time-limit or priority treatment, exclusive jurisdiction for disputes in the requesting State, notification and suspension if circumstances change, and exceptions for legal conformity, public policy, prior reasonable measures, and 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 permits cross-border enforcement under domestic law subject to conservancy, jurisdictional and public-policy limits.
Contracting States shall assist each other in collecting revenue claims, defined to include taxes, interest, penalties and collection costs, provided the underlying taxation complies with the treaty. At a requesting authority's request, the requested State may accept claims for collection or conservancy and will apply its own laws as if the claim were its own, subject to exclusion of time-limit or priority treatment, exclusive jurisdiction for disputes in the requesting State, notification and suspension if circumstances change, and exceptions for legal conformity, public policy, prior reasonable measures, and disproportionate administrative burden.
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