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of <h1>Lithuania's DTAA Article 28: States to Aid Each Other in Tax Collection Without Contradicting Local Laws or Policies.</h1> Article 28 of the Double Taxation Avoidance Agreement (DTAA) between Lithuania and another contracting state outlines mutual assistance in tax collection. Contracting states agree to assist each other in collecting revenue claims, which include taxes, interest, penalties, and collection costs, as long as they do not conflict with the agreement. A revenue claim enforceable in one state can be collected by the other state as if it were its own. However, the claim does not gain priority or time limits in the assisting state. Legal proceedings challenging the claim's validity are not permitted in the assisting state. Assistance is not required if it contradicts laws, public policy, or imposes disproportionate burdens.
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