Assistance in tax collection: states may collect or secure each other's revenue claims under their domestic laws.

Contracting States shall mutually assist in collecting revenue claims, defined to include taxes, interest, penalties and collection costs, subject to mutual agreement on procedures. At a requesting State's initiative, the requested State will accept and collect enforceable claims or take conservancy measures under its domestic law as if the claim were its own. Accepted claims acquire no special time limits or priority in the requested State. Disputes on existence, validity or amount of claims remain within the requesting State's courts or administrative bodies. Assistance is subject to exceptions for domestic law, public policy, prior collection efforts and disproportionate administrative burden.

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