Common use of ASSISTANCE IN THE COLLECTION OF TAXES Clause in Contracts

ASSISTANCE IN THE COLLECTION OF TAXES. 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. The competent authorities of the Contracting States may by mutual agreement settle the mode of application of this Article. 2. The term “revenue claim” as used in this Article means an amount owed in respect of the following taxes, insofar as the taxation thereunder is not contrary to this Convention or any other instrument to which the Contracting States are parties, as well as interest, administrative penalties and costs of collection or conservancy related to such amount: (a) in Japan: (i) the taxes referred to in clauses (i) to (iv) of subparagraph (a) of paragraph 3 of Article 2; (ii) the special corporation tax for reconstruction; (iii) the consumption tax; (iv) the local consumption tax; (v) the inheritance tax; and (vi) the gift tax;

ASSISTANCE IN THE COLLECTION OF TAXES. 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. The competent authorities of the Contracting States may by mutual agreement settle the mode of application of this Article. 2. The term “"revenue claim” " as used in this Article means an amount owed in respect of the following taxes, insofar as the taxation thereunder is not contrary to this Convention or any other instrument to which the Contracting States are parties, as well as interest, administrative penalties and costs of collection or conservancy related to such amount: (a) in Japan: (i) the taxes referred to in clauses (i) to (iv) of subparagraph (a) of paragraph 3 of Article 2; (ii) the special corporation tax for reconstruction; (iii) the consumption tax; (iv) the local consumption tax; (v) the inheritance tax; and (vi) the gift tax;