https://www.taxtmi.com/acts?id=15107 Article 27 requires mutual assistance in collecting revenue claims, defined to include taxes, interest, penalties and collection costs. A requested State shall accept enforceable claims for collection and claims subject to measures of conservancy and apply its own enforcement and conservancy laws as if the claim were its own. Accepted claims do not gain time-limit or priority benefits under the requested State's law. Challenges to existence, validity or amount lie solely with the courts or administrative bodies of the requesting State. Assistance may be refused where it conflicts with domestic law or practice, public policy, disproportionate burden, or where reasonable measures have not been pursued by the requesting State. en-us Tue, 30 Aug 2011 14:40:59 +0530 Sat, 30 Nov 2024 12:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15107 Article 27 requires mutual assistance in collecting revenue claims, defined to include taxes, interest, penalties and collection costs. A requested State shall accept enforceable claims for collection and claims subject to measures of conservancy and apply its own enforcement and conservancy laws as if the claim were its own. Accepted claims do not gain time-limit or priority benefits under the requested State's law. Challenges to existence, validity or amount lie solely with the courts or administrative bodies of the requesting State. Assistance may be refused where it conflicts with domestic law or practice, public policy, disproportionate burden, or where reasonable measures have not been pursued by the requesting State. Act-Rules DTAA Tue, 30 Aug 2011 14:40:59 +0530 https://www.taxtmi.com/acts?id=15107