https://www.taxtmi.com/acts?id=18129 Article 26A permits Contracting States to assist each other in collecting or securing a revenue claim, defined to include tax liabilities, interest, penalties and collection costs, provided the taxation is not contrary to the Agreement. On request, the requested State shall collect enforceable claims or apply conservancy measures under its own laws as if the claim were its own. Accepted claims do not gain time-limit or priority advantages in the requested State. Disputes over existence, validity or amount of claims are to be litigated only in the asserting State. Assistance is subject to legal, public policy and proportionality limits and to prior reasonable measures by the requesting State. en-us Thu, 26 Sep 2013 15:35:04 +0530 Fri, 25 Oct 2024 16:09:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18129 Article 26A permits Contracting States to assist each other in collecting or securing a revenue claim, defined to include tax liabilities, interest, penalties and collection costs, provided the taxation is not contrary to the Agreement. On request, the requested State shall collect enforceable claims or apply conservancy measures under its own laws as if the claim were its own. Accepted claims do not gain time-limit or priority advantages in the requested State. Disputes over existence, validity or amount of claims are to be litigated only in the asserting State. Assistance is subject to legal, public policy and proportionality limits and to prior reasonable measures by the requesting State. Act-Rules DTAA Thu, 26 Sep 2013 15:35:04 +0530 https://www.taxtmi.com/acts?id=18129