Mutual agreement procedure enables competent authorities to consult directly to resolve treaty interpretation and implementation issues under the DTAA. Mutual Agreement Procedure provides a framework for resolving difficulties or doubts regarding implementation or interpretation of the DTAA by requiring ... Summary
Mutual agreement procedure enables competent authorities to consult directly to resolve treaty interpretation and implementation issues under the DTAA.
Mutual Agreement Procedure provides a framework for resolving difficulties or doubts regarding implementation or interpretation of the DTAA by requiring competent authorities to endeavour to reach agreement, permitting them to agree procedures for Articles 5, 6 and 8, and allowing direct communication between competent authorities to achieve such agreement.
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