TaxTMI Login
🎉 Festive Offer: Flat 15% off on all plans! →⚡ Don’t Miss Out: Limited-Time Offer →
TaxTMI 
Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Article 26A: States Collaborate on Enforcing Tax Claims, Define 'Revenue Claim,' and Set Limits on Assistance Obligations.</h1> Article 26A of the Double Tax Avoidance Agreement between two Contracting States outlines provisions for mutual assistance in tax collection. It defines 'revenue claim' as any tax-related amount owed, including interest and penalties. The article allows one state to request the other to collect enforceable tax claims on its behalf, treating them as its own. It also permits taking conservancy measures to secure claims. However, such claims do not gain priority due to their foreign nature, and any disputes over claims must be resolved in the originating state. Assistance is not obligatory if it contravenes laws, public policy, or imposes disproportionate administrative burdens.
TaxTMI 
