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of <h1>Article 28 of DTAA: Mutual Assistance in Tax Collection, Asset Freezing Allowed, Not Mandatory if Conflicts Arise</h1> Article 28 of the Double Taxation Avoidance Agreement (DTAA) between two contracting states outlines mutual assistance in tax collection. The states agree to assist each other in collecting revenue claims, which include taxes, interest, penalties, and related costs. The article specifies that enforceable tax claims in one state can be collected by the other state as if they were its own. It also allows for interim conservancy measures, such as asset freezing, to secure tax claims. However, assistance is not mandatory if it conflicts with a state's laws, public policy, or if the administrative burden outweighs the benefits.
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