Assistance in the Collection of Tax Claims

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..... claim as used in this Article means any amount owed in respect of the following taxes imposed by the Contracting Parties, together with interest, administrative penalties and costs of collection or conservancy related to such amount: (a) in the case of Brunei Darussalam, (i) income tax imposed under Income Tax Act (Cap. 35); and (ii) petroleum profits tax imposed under Income Tax (Petroleum) Act ( .....

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..... llection of its own taxes as if the tax claim were a tax claim of that other Party. 4. When a tax claim of a Contracting Party is a claim in respect of which that Party may, under its law, take measures of conservancy with a view to ensure its collection, that tax claim shall, at the request of the competent authority of that Party, be accepted for purposes of taking measures of conservancy by the .....

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..... nce with the provisions of its law. 6. Notwithstanding the provisions of paragraphs 3 and 4, a tax claim accepted by a Contracting Party for purposes of paragraph 3 or 4 shall not, in that State, be subject to the time limits or accorded any priority applicable to a tax claim under the laws of that State by reason of its nature as such. In addition, a tax claim accepted by a Contracting Party for .....

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..... aragraph 3, a tax claim of the first-mentioned Party that is enforceable under the laws of that Party and is owed by a person who, at that time, cannot, under the laws of that Party, prevent its collection, or (b) in the case of a request under paragraph 4, a tax claim of the first-mentioned Party in respect of which that Party may, under its laws, take measures of conservancy with a view to ensur .....

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..... (d) to provide assistance in those cases where the administrative burden for that Party is clearly disproportionate to the benefit to be derived by the other Contracting Party. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax - Double Tax Av .....

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