Request for assistance in conservancy in relation to a tax claim
The following documentation will accompany a request for assistance in conservancy in relation to a tax claim:
1.If available, an official copy of the instrument permitting enforcement of the tax claim in the applicant State. If enforcement is not yet available, a statement by the applicant State, together with supporting documentary evidence, showing the ascertainment and calculation of the amount of the tax claim.2.A statement by the applicant State, together with an indication of the evidence available to support the assertion that there is a significant risk that the making of the tax claim against the taxpayer is likely to be frustrated unless measures of conservancy are taken.3.Further written documentation in support of the measures of conservancy. In the case of requests:1.By the Netherlands, this will consist of the appropriate form outlined in Attachment A3 (or such other form as is notified by the other competent authority from time to time); the declaration in Attachment C2and as much information outline in Attachment D as the Netherlands is reasonably able to provide.2.by Australia, this will consist of the appropriate form outlined in Attachment B3 (or such other form as is notified by the other competent authority from time to time); the declaration in Attachment C2 and as much information outlined in Attachment D as Australia is reasonably able to provide.
