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    <title>Assistance in the Collection of Taxes</title>
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    <description>Article 26 provides reciprocal assistance in the collection of taxes: upon request a Contracting State shall accept another State&#039;s enforceable revenue claims for collection and shall take conservancy measures for claims subject to such measures, applying its own enforcement and conservancy laws as if the claim were its own. Accepted claims do not gain special priority or altered time-limits in the requested State. Disputes over existence, validity or amount of a claim remain within the courts or administrative bodies of the State of the claim, and assistance is subject to safeguards including conformity with domestic law, public policy, exhaustion of reasonable collection measures and proportionality of administrative burden.</description>
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