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    <title>Assistance in the collection of taxes</title>
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    <description>Article 28 obliges Contracting States to assist in collecting revenue claims-taxes, interest, penalties and collection costs-by accepting requests to collect enforceable claims and to apply conservancy measures under the requested State&#039;s domestic law as if the claim were its own. Accepted claims receive no special time-limit or priority treatment in the requested State, and disputes over existence, validity or amount must be brought only before the requesting State&#039;s courts or administrative bodies. Assistance may be refused where it would conflict with domestic law or practice, public policy, insufficient domestic collection efforts, or when administrative burden is disproportionate.</description>
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    <pubDate>Thu, 17 Oct 2024 16:21:17 +0530</pubDate>
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