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of <h1>Article 28A: States Assist in Tax Collection, Define 'Revenue Claim,' and Set Limits on Enforcement and Legal Proceedings.</h1> Article 28A of the Double Tax Avoidance Agreement between two Contracting States outlines mutual assistance in the collection of taxes. It defines 'revenue claim' as any tax-related amount owed, including interest and penalties, and allows each State to collect such claims on behalf of the other, as if they were their own. The article specifies that claims must be enforceable and not contrary to the Convention. It prohibits legal proceedings in one State regarding the claims of the other and allows for the suspension of requests if claims cease to be enforceable. Assistance is not required if it conflicts with public policy or imposes disproportionate administrative burdens.
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