Assistance in collection of taxes enables cross-border enforcement of revenue claims under the requested state's domestic enforcement laws. Assistance in the collection of taxes permits Contracting States, upon request by a competent authority, to accept and pursue revenue claims for enforcement or conservancy under the requested State's domestic laws as if the claim were its own, while excluding domestic time-limit benefits or priority status and preserving exceptions for public policy, disproportionate administrative burden, and failure of the requesting State to pursue reasonable collection measures.
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 of taxes enables cross-border enforcement of revenue claims under the requested state's domestic enforcement laws.
Assistance in the collection of taxes permits Contracting States, upon request by a competent authority, to accept and pursue revenue claims for enforcement or conservancy under the requested State's domestic laws as if the claim were its own, while excluding domestic time-limit benefits or priority status and preserving exceptions for public policy, disproportionate administrative burden, and failure of the requesting State to pursue reasonable collection measures.
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