Collection assistance in tax treaties enables cross-border recovery of revenue claims subject to final determination and public policy limits. Contracting States undertake mutual assistance in collecting taxes covered by the Convention, including interest, costs and civil penalties, defined as a revenue claim. Assistance requires a requesting competent authority's certification that the revenue claim is finally determined under its law. Amounts collected are forwarded to the requesting State, with possible reimbursement for agreed costs. No State is obliged to use collection measures different from those for its own taxes or to act contrary to its 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.
Collection assistance in tax treaties enables cross-border recovery of revenue claims subject to final determination and public policy limits.
Contracting States undertake mutual assistance in collecting taxes covered by the Convention, including interest, costs and civil penalties, defined as a revenue claim. Assistance requires a requesting competent authority's certification that the revenue claim is finally determined under its law. Amounts collected are forwarded to the requesting State, with possible reimbursement for agreed costs. No State is obliged to use collection measures different from those for its own taxes or to act contrary to its public policy.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
