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of <h1>Article 27: Mutual Tax Collection Assistance Between States, Defines Revenue Claims and Conditions for Aid in Tax Recovery.</h1> Article 27 of the Double Tax Avoidance Agreement between two Contracting States outlines mutual assistance in tax collection. It defines 'revenue claim' as taxes owed, including interest and penalties. If a revenue claim is enforceable in one state, the other state will assist in collection as if it were its own. Measures of conservancy can also be requested. Assistance is only sought after exhausting domestic recovery options. The article does not impose time limits or priority on claims and restricts legal proceedings to the originating state. Assistance is not required if it conflicts with laws, public policy, or is disproportionately burdensome.
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