Assistance in collection of revenue claims permits cross-border enforcement and conservatory measures under domestic law.

Article 26A permits one Contracting State, at the request of the other, to accept for collection or for taking conservatory measures a revenue claim that is enforceable or subject to conservancy in the requesting State. The requested State shall pursue such claims under its own enforcement laws as if they were its own revenue claims, may apply measures that suspend limitation periods if informed, and shall not adjudicate the existence, validity or amount of the requesting State's claim; assistance may be refused where it conflicts with domestic law, public policy, undue burden, or where reasonable domestic measures have not been pursued.

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