Article 27 Assistance in the collection of taxes
/ Vägledning / 2024 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 27 Assistance in the collection of taxes
Artikeln innebär att parterna ska bistå varandra med indrivning av skattefordringar. Avtalstext 1. The Contracting States shall lend assistance to each other in the collection of revenue claims. This assistance is not restricted by Articles 1 and 2