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of <h1>OECD Article 27: Mutual Assistance Framework for Tax Collection, Including Revenue Claims and Enforcement Conditions.</h1> Article 27 of the OECD Model Tax Convention outlines the framework for mutual assistance between Contracting States in the collection of taxes, termed 'revenue claims.' This assistance is not limited by other articles in the Convention and involves cooperation in enforcing and conserving tax claims. A revenue claim includes taxes, interest, penalties, and collection costs. The article specifies conditions under which claims are enforceable and emphasizes that claims cannot be contested in the courts of the assisting State. It also imposes obligations on the requested State, such as not violating its own laws or public policy, and ensuring the administrative burden is reasonable. The UN Model Tax Convention mirrors these provisions.
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