Collection assistance: mutual recovery of tax claims after certification of final determination, with cost reimbursement and public policy limits. Collection assistance obliges Contracting States to assist in recovering taxes and related interest, costs, and civil penalties as a revenue claim, ... Summary
Collection assistance: mutual recovery of tax claims after certification of final determination, with cost reimbursement and public policy limits.
Collection assistance obliges Contracting States to assist in recovering taxes and related interest, costs, and civil penalties as a revenue claim, provided the requesting State certifies the claim is finally determined under its law. Amounts collected are forwarded to the requesting competent authority, with possible reimbursement for agreed costs, and assistance need not involve measures different from domestic procedures or those contrary to a State's public policy.
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