Economic and financial section > Double taxation and tax evasion

35
Nevertheless, having regard to circumstances of different kinds, the experts recognise that
this exchange should be limited actually to the information which is in the possession of States
or which the States can obtain in the course of their fiscal administrations.
In the opinion of the Committee, it is essential that agreement on the subject of tax evasion
should be reached, if not universally, at least by a majority of States, in order to obviate the
serious disadvantages which might result for certain countries if the procedure in question
were adopted by a minority of States only.
B. Collection of Tax.
(Administrative and Judicial Assistance.)
States might consider the possibility of allowing their administrative or judicial authorities
to act for other States for the recovery of fiscal debts the liability for which can be shown to be
res judicata. If this principle were adopted, States would conclude with one another, for its
application, Conventions which might contain the following provisions:
1. Each State shall recover within its territory, in accordance with its own law,
taxes due in another State, including taxes due from persons not nationals of the
latter State. The State to which such an application is made may not, however, be
requested to apply any method of execution not provided for under the law of the
State making the application.
2. Taxes to be recovered shall not, in the State to which application is made, be
regarded as privileged debts.
3. Prosecutions and other measures of execution shall be carried out, without
exequatur, on the production of documents proving that the liability in question is
■res judicata. If the fiscal debt may still be the subject of an appeal, conservatory
measures may be taken on the production of a decision executable against the debtor.