Assistance in recovery: treaty partners may cooperate to collect covered taxes where reasonable recovery steps were taken. Contracting States shall, subject to their domestic law, provide assistance in recovery to collect treaty taxes, interest and penalties where the ... Summary
Assistance in recovery: treaty partners may cooperate to collect covered taxes where reasonable recovery steps were taken.
Contracting States shall, subject to their domestic law, provide assistance in recovery to collect treaty taxes, interest and penalties where the requesting State has taken reasonable steps to recover them; such requests do not take priority over domestic taxes of the assisting State, exchanged information remains subject to applicable confidentiality rules, and competent authorities shall agree the procedures for applying these provisions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.