Collection assistance: treaty obliges mutual support in recovering cross-border tax claims, subject to domestic law and public policy. The treaty obliges Contracting States to assist each other in collecting taxes and related interest, costs and civil penalties defined as a revenue claim, upon a competent authority's request certified as finally determined. Collections made by the requested State are forwarded to the requesting State, with possible reimbursement for agreed costs, and assistance need not involve measures different from domestic collection practices or actions contrary to 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: treaty obliges mutual support in recovering cross-border tax claims, subject to domestic law and public policy.
The treaty obliges Contracting States to assist each other in collecting taxes and related interest, costs and civil penalties defined as a revenue claim, upon a competent authority's request certified as finally determined. Collections made by the requested State are forwarded to the requesting State, with possible reimbursement for agreed costs, and assistance need not involve measures different from domestic collection practices or actions contrary to public policy.
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