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    <title>Assistance in the collection of taxes</title>
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    <description>Contracting States shall mutually assist in the collection and conservancy of each other&#039;s revenue claims, with requests made by the respective competent authority. Accepted claims are enforced or conserved under the requested State&#039;s domestic laws as if they were its own, subject to notification obligations if the claim&#039;s character changes. Assistance is limited by the requested State&#039;s laws, public policy, prior reasonable measures by the requesting State, and the proportionality of administrative burden. Disputes over existence, validity or amount of claims are reserved to the requesting State&#039;s forums.</description>
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      <description>Contracting States shall mutually assist in the collection and conservancy of each other&#039;s revenue claims, with requests made by the respective competent authority. Accepted claims are enforced or conserved under the requested State&#039;s domestic laws as if they were its own, subject to notification obligations if the claim&#039;s character changes. Assistance is limited by the requested State&#039;s laws, public policy, prior reasonable measures by the requesting State, and the proportionality of administrative burden. Disputes over existence, validity or amount of claims are reserved to the requesting State&#039;s forums.</description>
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