Assistance in the collection of taxes enables mutual enforcement and conservancy measures under each state's domestic law.

Assistance requires requested States, at the competent authority's request, to accept revenue claims for collection or conservancy and to apply their own laws and procedures as if the claim were their own; accepted claims receive no special time limit or priority status. Proceedings on a claim's existence, validity or amount remain exclusively before the courts or administrative bodies of the requesting State, which must notify the requested State if the claim ceases to meet enforcement or conservancy conditions. Assistance may be refused where actions would conflict with domestic law or practice, public policy, unreasonable administrative burden, or where the requesting State has not pursued reasonable domestic measures.

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