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    <title>Assistance in the Collection of Tax Claims</title>
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    <description>Contracting Parties shall mutually assist in collecting tax claims, including interest, penalties and collection costs; the requested Party shall collect or take conservancy measures under its own laws as if the claim were its own when requested by the competent authority of the other Party. Accepted claims do not gain special time limits or priority in the requested Party; disputes over existence, validity or amount remain for the courts or authorities of the asserting Party. Assistance may be refused where it conflicts with domestic law or practice, public policy, unexhausted domestic measures, or is disproportionate administratively.</description>
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      <title>Assistance in the Collection of Tax Claims</title>
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      <description>Contracting Parties shall mutually assist in collecting tax claims, including interest, penalties and collection costs; the requested Party shall collect or take conservancy measures under its own laws as if the claim were its own when requested by the competent authority of the other Party. Accepted claims do not gain special time limits or priority in the requested Party; disputes over existence, validity or amount remain for the courts or authorities of the asserting Party. Assistance may be refused where it conflicts with domestic law or practice, public policy, unexhausted domestic measures, or is disproportionate administratively.</description>
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      <pubDate>Thu, 20 Sep 2012 10:54:45 +0530</pubDate>
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