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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Mutual Assistance in Tax Collection Under Article 27: States to Aid Each Other Post-Finalization with Specific Conditions</h1> Article 27 of the Double Tax Avoidance Agreement between two Contracting States outlines the mutual assistance in tax collection. It mandates that each state assists the other in collecting taxes once the amount is finalized under the requesting state's laws. Taxes collected by the assisting state are treated as its own, and any collection request must include necessary certification. Interim measures can be requested if taxes are under appeal. Assistance is contingent on the lack of sufficient taxpayer property in the requesting state. Ordinary costs are borne by the assisting state, while extraordinary costs are covered by the requesting state. The article does not obligate states to undertake measures conflicting with their laws, public policy, or if the administrative burden is disproportionate.
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