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of <h1>Mutual Agreement Procedure in Article 25 of DTAA Helps Resolve Taxation Disputes and Eliminate Double Taxation</h1> Article 25 of the Double Taxation Avoidance Agreement (DTAA) provides a mutual agreement procedure for resolving taxation issues not in accordance with the Agreement. A person affected by such taxation can present their case to the competent authority in their territory of residence or nationality within three years of notification. The competent authorities of both territories will endeavor to resolve the issue through mutual agreement, overriding any domestic time limits. They may also consult to address interpretation issues or eliminate double taxation, and can communicate directly or through a commission to facilitate agreement.
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