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of <h1>Article 28B of DTAA mandates mutual tax collection assistance between states, detailing enforceability and exceptions for public policy.</h1> Article 28B of the Double Taxation Avoidance Agreement (DTAA) between contracting states outlines mutual assistance in tax collection. It defines 'revenue claim' as amounts owed, including taxes, interest, penalties, and collection costs, provided they comply with the agreement. If a revenue claim is enforceable in one state, the other state will assist in its collection as if it were its own. The article allows for conservancy measures, including asset freezing, and specifies that disputes over claims cannot be brought to the other state's courts. Assistance is not obligatory if it contradicts public policy or imposes disproportionate burdens.
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