https://www.taxtmi.com/acts?id=14938 Contracting States shall assist each other in collecting revenue claims-taxes, interest, administrative penalties and collection costs-by accepting requests to collect or to take conservancy measures and applying their own domestic enforcement and conservancy laws as if the claim were their own. Challenges to the existence, validity or amount of a claim lie only before the courts or administrative bodies of the requesting State. Assistance is discretionary within limits: it must not conflict with domestic law or public policy, requires that the requesting State has pursued reasonable domestic measures, and may be declined where administrative burden is disproportionate. en-us Tue, 30 Aug 2011 11:43:51 +0530 Tue, 19 Nov 2024 14:36:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=14938 Contracting States shall assist each other in collecting revenue claims-taxes, interest, administrative penalties and collection costs-by accepting requests to collect or to take conservancy measures and applying their own domestic enforcement and conservancy laws as if the claim were their own. Challenges to the existence, validity or amount of a claim lie only before the courts or administrative bodies of the requesting State. Assistance is discretionary within limits: it must not conflict with domestic law or public policy, requires that the requesting State has pursued reasonable domestic measures, and may be declined where administrative burden is disproportionate. Act-Rules DTAA Tue, 30 Aug 2011 11:43:51 +0530 https://www.taxtmi.com/acts?id=14938