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of <h1>Article 25 of DTAA Enables Resolution of Taxation Disputes via Mutual Agreement Procedure for Fair Tax Practices</h1> Article 25 of the Double Taxation Avoidance Agreement (DTAA) between Tajikistan and another Contracting State outlines the mutual agreement procedure. It allows individuals facing taxation not in accordance with the Agreement to present their case to the competent authority of their resident state within three years of notification. The competent authorities are tasked with resolving such cases through mutual agreement to prevent improper taxation, irrespective of domestic time limits. They may also address interpretation issues and eliminate double taxation not covered by the Agreement, communicating directly or through a commission if necessary.
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