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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