Article 26A - Assistance in the collection of taxes

Assistance in collection of taxes: mutual collection and conservancy measures apply under the executing State's domestic enforcement rules.

Article 26A provides for mutual assistance in the collection of revenue claims, allowing a Contracting State, at the request of the competent authority of the other State, to collect or take conservatory measures in respect of a revenue claim as if it were its own, applying its domestic enforcement and conservancy laws. The Article confines litigation over existence, validity or amount of claims to the requesting State, disallows special time limits or priorities in the executing State, permits refusal where assistance conflicts with domestic law or public policy or is disproportionate, and requires notification if the request's basis ceases to exist.