Collection assistance: mutual support between treaty partners to recover taxes through consultation of competent authorities. Collection assistance requires the Contracting States to provide mutual support, pursuant to their domestic laws and procedures, to recover taxes that are definitively due in the requesting State; competent authorities must consult to decide how Article 27 should be applied when assistance for collection is considered feasible.
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.
Collection assistance: mutual support between treaty partners to recover taxes through consultation of competent authorities.
Collection assistance requires the Contracting States to provide mutual support, pursuant to their domestic laws and procedures, to recover taxes that are definitively due in the requesting State; competent authorities must consult to decide how Article 27 should be applied when assistance for collection is considered feasible.
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