Assistance in collection permits reciprocal enforcement and conservancy of cross border revenue claims under domestic law.

Assistance in collection allows contracting states to accept and act on requests to enforce or take conservancy measures for revenue claims, applying their own domestic laws as if the claim were their own; requests are made by competent authorities, conservancy can include interim asset freezing where permitted, and enforcement or conservancy is subject to notification, suspension or withdrawal if the claim ceases to qualify, while substantive disputes over existence, validity or amount remain within the requesting State's forums.

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