Cross-border tax collection assistance enables reciprocal enforcement and conservancy, subject to domestic law, public policy, and proportionality limits.

Contracting States must provide reciprocal assistance to collect enforceable revenue claims and take conservancy measures, applying domestic enforcement law as if the claim were their own. Revenue claims cover taxes, related interest, administrative penalties, and collection or conservancy costs. Disputes over a claim's existence, validity, or amount remain exclusively with the requesting State. Assistance is excluded where measures conflict with law or administrative practice, public policy, the requesting State has not pursued all reasonable available collection or conservancy measures, or the administrative burden is clearly disproportionate.

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