Article 27 - Assistance in Collection of Taxes

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..... stricted 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 or local .....

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..... ce 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 conservancy with a view to ensure .....

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..... ragraphs 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 3 or 4 shall not, in that State, .....

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..... e 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 measures of conservancy with a view to ensure its collection * t .....

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..... able 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 United Nations Model Convention reproduces Article 27 of the OECD Model Convention
Manuals, .....

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