Assistance in the collection of tax claims enables reciprocal enforcement and conservancy measures across jurisdictions. Assistance in cross border tax recovery requires each Contracting Party, within its domestic law, to assist the other in collecting defined tax claims, with requested Parties enforcing such claims under their own laws as if the claims were domestic. The treaty permits requests for measures of conservancy and asset freezing under the requested Party's procedures, even where the foreign claim is not enforceable, and precludes giving foreign claims special priority or time limit treatment. Assistance is limited by notification requirements and exceptions for public policy, disproportionate burden, or failure to pursue reasonable domestic collection measures.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Assistance in the collection of tax claims enables reciprocal enforcement and conservancy measures across jurisdictions.
Assistance in cross border tax recovery requires each Contracting Party, within its domestic law, to assist the other in collecting defined tax claims, with requested Parties enforcing such claims under their own laws as if the claims were domestic. The treaty permits requests for measures of conservancy and asset freezing under the requested Party's procedures, even where the foreign claim is not enforceable, and precludes giving foreign claims special priority or time limit treatment. Assistance is limited by notification requirements and exceptions for public policy, disproportionate burden, or failure to pursue reasonable domestic collection measures.
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