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of <h1>Mutual Assistance in Tax Collection Under Article 27 of Double Tax Avoidance Agreement: Key Provisions and Procedures</h1> Article 27 of the Double Tax Avoidance Agreement between two contracting states outlines mutual assistance in tax collection. Each state agrees to help the other collect taxes, including interest, costs, and penalties, defined as 'revenue claims.' Requests for assistance must include certification that the claim is final under the requesting state's laws. Collected amounts are forwarded to the other state, with reimbursement for agreed costs. The article does not require states to implement administrative measures different from their own tax collection practices or those against public policy.
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