https://www.taxtmi.com/acts?id=16798 Contracting States shall mutually assist in collecting or conserving revenue claims-including taxes, interest, penalties and collection costs-on request by a competent authority. The assisting State shall collect or take conservatory measures under its own domestic laws as if the claim were its own, without granting special time limits or cross-border priority. Courts or administrative bodies of the assisting State may not determine the existence, validity or amount of the requesting State's claim. Requests may be suspended or withdrawn if the claim ceases to meet the statutory conditions, and assistance is subject to exceptions for domestic law, public policy, failure to pursue reasonable measures, or disproportionate administrative burden. en-us Tue, 31 Jul 2012 12:41:05 +0530 Tue, 26 Nov 2024 11:37:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16798 Contracting States shall mutually assist in collecting or conserving revenue claims-including taxes, interest, penalties and collection costs-on request by a competent authority. The assisting State shall collect or take conservatory measures under its own domestic laws as if the claim were its own, without granting special time limits or cross-border priority. Courts or administrative bodies of the assisting State may not determine the existence, validity or amount of the requesting State's claim. Requests may be suspended or withdrawn if the claim ceases to meet the statutory conditions, and assistance is subject to exceptions for domestic law, public policy, failure to pursue reasonable measures, or disproportionate administrative burden. Act-Rules DTAA Tue, 31 Jul 2012 12:41:05 +0530 https://www.taxtmi.com/acts?id=16798