Assistance in the collection of taxes enables mutual enforcement and conservancy of foreign revenue claims under domestic law.

The Article requires Contracting States to assist each other in collecting revenue claims-including taxes, interest, penalties and collection costs-by accepting such claims for enforcement or for measures of conservancy at the request of the competent authority and applying their own laws as if the claim were domestic, while disallowing domestic time limits or priorities to be conferred, limiting judicial review to the requesting State, permitting suspension or withdrawal if conditions change, and preserving exceptions for conflicts with domestic law, public policy, inadequate pursuit of local remedies, or disproportionate administrative burden.

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