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of <h1>Article 27A enables mutual tax collection assistance between contracting states for revenue claims and conservancy measures</h1> Article 27A of the Double Taxation Avoidance Agreement between contracting states establishes mutual assistance mechanisms for tax collection. The provision defines revenue claims as amounts owed for taxes, interest, penalties, and collection costs. States must assist in collecting enforceable revenue claims and taking conservancy measures upon request from competent authorities. Collection follows domestic laws and procedures of the assisting state. The article excludes time limits and priority provisions, restricts legal proceedings to the originating state's jurisdiction, and includes safeguards against disproportionate administrative burdens or measures contrary to public policy.
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