Assistance in collection of taxes: Contracting states may request mutual recovery and transfer of finally determined revenue claims. Contracting States shall mutually assist in collecting taxes covered by the Agreement, including interest, costs, and civil penalties, defined as a revenue claim. Assistance requests must certify that the revenue claim is finally determined under the requester's law, i.e., collectible and not subject to further taxpayer restraints. Recovered amounts are forwarded to the requesting competent authority, with possible reimbursement of agreed costs. States are not obliged to use collection methods different from their own practices or to adopt measures contrary to public policy.
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 of taxes: Contracting states may request mutual recovery and transfer of finally determined revenue claims.
Contracting States shall mutually assist in collecting taxes covered by the Agreement, including interest, costs, and civil penalties, defined as a revenue claim. Assistance requests must certify that the revenue claim is finally determined under the requester's law, i.e., collectible and not subject to further taxpayer restraints. Recovered amounts are forwarded to the requesting competent authority, with possible reimbursement of agreed costs. States are not obliged to use collection methods different from their own practices or to adopt measures contrary to public policy.
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