Prologue - Tax Enforcement And The Revenue RuleThe common law revenue rule was designed so that one country will not enforce tax debts owed to another country. There is general agreement that the "revenue rule" is gradually disappearing. Specifically, the United States has negotiated tax treaties with at least five countries (Canada, Denmark, France, Sweden and the Netherlands) which abrogate the revenue rule. To learn more about the Revenue Rule, see the "Appendix" below.I have previously suggested how the "assistance in collection provisions" facilitate U.S. citizenship-based taxation. My 2016 comment on "assistance in collection provisions" suggested that U.S. citizenship-based taxation gives the United States strong incentives to end the revenue rule. Specifically ...New US Japan Tax Treaty assistance in collection clause.