Article 27 - Assistance in Collection of Taxes

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..... is not restricted by Articles 1 and 2. The competent authorities of the Contracting States may by mutual agreement settle the mode of application of this Article. [ Para 1 of Article 27 ] Meaning of Revenue Claim for this Article An amount owed in respect of taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions .....

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..... State in accordance with the provisions of its laws applicable to the enforcement and collection of its own taxes as if the revenue claim were a revenue claim of that other State. [ Para 3 of Article 27 ] Confers the Collection Right of Contracting State When a revenue claim of a Contracting State is a claim in respect of which that State may, under its law, take measures of conser .....

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..... otwithstanding the provisions of paragraphs 3 and 4, a revenue claim accepted by a Contracting State 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 revenue claim under the laws of that State by reason of its nature as such. In addition, a revenue claim accepted by a Contracting State for the purposes of paragraph .....

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..... case of a request under paragraph 3, a revenue claim of the first-mentioned State that is enforceable under the laws of that State and is owed by a person who, at that time, cannot, under the laws of that State, prevent its collection, or b) in the case of a request under paragraph 4, a revenue claim of the first-mentioned State in respect of which that State may, under its laws, take measure .....

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..... reasonable measures of collection or conservancy, as the case may be, available under its laws or administrative practice; d) to provide assistance in those cases where the administrative burden for that State is clearly disproportionate to the benefit to be derived by the other Contracting State. [ Para 8 of Article 27 ] As per UN Model Tax Convention Article 27 of the U .....

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