Assistance in collection: mutual enforcement of finally determined taxes under the requested State's collection laws, subject to limits. Contracting States shall mutually assist in collecting taxes finally determined as due by the requesting State; the requested State, if it accepts the request, shall collect under its own tax laws as if the tax were its own, with requests accompanied by required certificates. Interim conservancy measures may be requested where claims are under appeal and, if accepted, are to be applied as if the taxes were the requested State's own. Recoveries are remitted to the requesting State less agreed extraordinary costs, with ordinary costs borne by the assisting State. Assistance is subject to limits for legal conformity, public policy, prior domestic measures, and proportionality of 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 collection: mutual enforcement of finally determined taxes under the requested State's collection laws, subject to limits.
Contracting States shall mutually assist in collecting taxes finally determined as due by the requesting State; the requested State, if it accepts the request, shall collect under its own tax laws as if the tax were its own, with requests accompanied by required certificates. Interim conservancy measures may be requested where claims are under appeal and, if accepted, are to be applied as if the taxes were the requested State's own. Recoveries are remitted to the requesting State less agreed extraordinary costs, with ordinary costs borne by the assisting State. Assistance is subject to limits for legal conformity, public policy, prior domestic measures, and proportionality of administrative burden.
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