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of <h1>Article 27 of Double Tax Agreement: States to Aid in Tax Collection, But Not Against Public Policy or Excessive Burden.</h1> Article 27 of the Double Tax Avoidance Agreement between the Contracting States, including South Korea, outlines mutual assistance in tax collection. It defines 'revenue claim' as any tax-related amount owed, including interest and penalties. If a revenue claim is enforceable and unpreventable by the debtor, the other state will assist in its collection as if it were its own. Measures of conservancy can also be requested. However, such claims do not gain priority or time extensions in the assisting state. Legal proceedings regarding claims are confined to the originating state, and assistance will not be provided if it contradicts public policy or imposes disproportionate administrative burdens.
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