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of <h1>Article 27 of DTAA: Mutual Tax Collection Assistance, Defines 'Revenue Claim', Limits Validity Proceedings to Originating State.</h1> Article 27 of the Double Tax Avoidance Agreement (DTAA) between two contracting states outlines mutual assistance in tax collection. It defines 'revenue claim' as amounts owed for taxes, including interest and penalties. If a revenue claim is enforceable, one state can request the other to collect it as if it were its own. The article stipulates that proceedings regarding the claim's validity are limited to the originating state. Assistance is not obligatory if it conflicts with a state's laws, public policy, or if the administrative burden outweighs the benefit. The requesting state must notify the other if the claim becomes unenforceable.
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