Assistance in collection enables mutual enforcement of tax claims and interim protective measures across jurisdictions. Assistance in collection obliges Contracting States to enforce tax claims finally determined in the requesting State under their own enforcement laws, with requests accompanied by the requesting State's required certificate of final determination. Interim measures may be sought when claims are under appeal to protect revenue. Assistance is available only when the requesting State lacks adequate assets domestically, and recovered amounts must be remitted to the requester, allowing deduction of reimbursement for recovery costs.
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.
Assistance in collection enables mutual enforcement of tax claims and interim protective measures across jurisdictions.
Assistance in collection obliges Contracting States to enforce tax claims finally determined in the requesting State under their own enforcement laws, with requests accompanied by the requesting State's required certificate of final determination. Interim measures may be sought when claims are under appeal to protect revenue. Assistance is available only when the requesting State lacks adequate assets domestically, and recovered amounts must be remitted to the requester, allowing deduction of reimbursement for recovery costs.
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 
