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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Mutual Assistance in Tax Collection Defined in Article 27A of DTAA; No Priority or Legal Proceedings in Assisting State</h1> Article 27A 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 under the laws of the Contracting States. The article allows one state to request the other to collect or conserve such claims as if they were its own. However, these claims do not receive priority or time limit benefits in the assisting state. Legal proceedings regarding the claim's validity cannot be initiated in the assisting state. Assistance is not required if it contradicts laws, public policy, or if the administrative burden is disproportionate.
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