Assistance in the collection of taxes enables cross border enforcement and conservancy of another State's revenue claims under domestic law. Assistance in the collection of taxes allows Contracting States to accept, at request, another State's revenue claims for collection or for taking conservancy measures and to enforce those claims under their own domestic laws as if the claims were their own. Disputes over existence, validity or amount remain within the requesting State's courts or administrative bodies, accepted claims do not gain special time-limits or priority in the requested State, and assistance may be refused where it conflicts with domestic law, public policy, incomplete collection efforts, or where administrative burden is disproportionate.
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.
Assistance in the collection of taxes enables cross border enforcement and conservancy of another State's revenue claims under domestic law.
Assistance in the collection of taxes allows Contracting States to accept, at request, another State's revenue claims for collection or for taking conservancy measures and to enforce those claims under their own domestic laws as if the claims were their own. Disputes over existence, validity or amount remain within the requesting State's courts or administrative bodies, accepted claims do not gain special time-limits or priority in the requested State, and assistance may be refused where it conflicts with domestic law, public policy, incomplete collection efforts, or where administrative burden is disproportionate.
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