Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>States Agree to Assist Each Other in Tax Collection, Including Interest and Penalties, Under Revenue Claims Article</h1> The Contracting States agree to assist each other in collecting taxes, including interest, costs, and civil penalties, referred to as 'revenue claims.' A request for assistance requires certification that the revenue claim is final under the requesting State's laws, meaning it can be collected without taxpayer restraint. Collected amounts are forwarded to the other State's competent authority, with reimbursement for any agreed costs. The Article does not require States to undertake administrative measures different from their own tax collection practices or those against their public policy.
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