Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Treaty mutual assistance in collecting final tax claims, including interest, costs and penalties; recovered amounts forwarded, costs reimbursed.</h1> Contracting States agree to assist each other in collecting taxes covered by the agreement, including related interest, costs, and civil penalties (a 'revenue claim'). Requests for assistance must certify that the revenue claim is finally determined under the requesting State's law, meaning the State may collect and the taxpayer cannot further restrain collection. Amounts recovered are forwarded to the requesting State, with the executing State entitled to mutually agreed reimbursement of collection costs. Neither State is required to employ administrative measures different from those it uses domestically or measures contrary to its public policy.