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of <h1>Article 27 of DTAA: Contracting States Must Assist in Tax Collection Without Priority or Local Time Limits.</h1> Article 27 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States mandates mutual assistance in tax collection. It defines 'revenue claim' as any tax-related amount owed, including interest and penalties, which is enforceable under the laws of the requesting State. The requested State must collect or take conservatory measures as if the claim were its own, without granting it priority or subjecting it to its time limits. Legal proceedings regarding the claim's validity are restricted to the courts of the requesting State. Assistance is not required if it conflicts with local laws, public policy, or if the requesting State has not exhausted its own collection measures.
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