Assistance in the collection of taxes enables reciprocal enforcement and conservancy measures across jurisdictions, subject to legal limits. Contracting States shall mutually assist in collecting revenue claims, defined to include taxes, interest, penalties and collection costs, provided the taxation is not contrary to the Agreement. A requested State may collect enforceable claims or apply conservancy measures under its own laws as if the claim were its own, but shall not grant special time limits or priorities to such claims. Disputes on existence, validity or amount of claims are for the requesting State's courts or bodies only. Assistance may be refused for legal conflicts, public policy, failure to exhaust domestic remedies, or disproportionate administrative burden.
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 taxes enables reciprocal enforcement and conservancy measures across jurisdictions, subject to legal limits.
Contracting States shall mutually assist in collecting revenue claims, defined to include taxes, interest, penalties and collection costs, provided the taxation is not contrary to the Agreement. A requested State may collect enforceable claims or apply conservancy measures under its own laws as if the claim were its own, but shall not grant special time limits or priorities to such claims. Disputes on existence, validity or amount of claims are for the requesting State's courts or bodies only. Assistance may be refused for legal conflicts, public policy, failure to exhaust domestic remedies, or disproportionate administrative burden.
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