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of <h1>Article 25 of DTAA Enables Residents to Challenge Unfair Taxation via Mutual Agreement Procedure Within Three Years</h1> Article 25 of the Double Taxation Avoidance Agreement (DTAA) between the Contracting States outlines the mutual agreement procedure. It allows individuals to present their case to the competent authority of their resident state if they believe they are subject to taxation not in accordance with the Agreement. This must be done within three years of notification. The competent authorities will attempt to resolve the issue through mutual agreement, even if domestic time limits exist. They may also address interpretation issues or eliminate double taxation not covered by the Agreement, communicating directly or through a Commission if necessary.
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