Collection assistance: mutual recovery support under DTAA enabling contracting states to cooperate and determine modes of tax collection. Article 27 obliges Contracting States to provide mutual assistance to recover taxes definitively due under the requesting State's laws, subject to each State's domestic provisions, and requires competent authorities to consult to decide the appropriate mode of application when assistance for tax collection is considered feasible.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Collection assistance: mutual recovery support under DTAA enabling contracting states to cooperate and determine modes of tax collection.
Article 27 obliges Contracting States to provide mutual assistance to recover taxes definitively due under the requesting State's laws, subject to each State's domestic provisions, and requires competent authorities to consult to decide the appropriate mode of application when assistance for tax collection is considered feasible.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
