Assistance in the collection of taxes enables mutual enforcement and conservancy measures under each State's domestic tax enforcement laws.

Assistance in the collection of taxes permits Contracting States, at the request of the competent authority, to accept revenue claims for collection or to take measures of conservancy and to apply their own enforcement and conservancy laws as if the claim were their own. Revenue claims include taxes, interest, penalties and collection costs, provided the taxation is not contrary to the Convention. Assistance is limited by domestic law, public policy, proportionality of administrative burden, and the requirement that the requesting State has pursued reasonable domestic collection measures.

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