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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 11 of DTAA: Mutual Agreement Procedure for Resolving Implementation Issues and Clarifying Articles 5 and 6.</h1> Article 11 of the Double Tax Avoidance Agreement (DTAA) between the Contracting Parties outlines the Mutual Agreement Procedure. It stipulates that if any difficulties or doubts arise concerning the implementation or interpretation of the Agreement, the competent authorities from both Parties should attempt to resolve these issues through mutual agreement. Additionally, the authorities may agree on procedures related to Articles 5 and 6 of the Agreement. The competent authorities are permitted to communicate directly with each other to reach such agreements.
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