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of <h1>Article 10 of DTAA: Competent Authorities to Resolve Issues via Mutual Agreement Procedure for Effective Implementation.</h1> Article 10 of the Double Tax Avoidance Agreement (DTAA) between the Contracting Parties outlines the Mutual Agreement Procedure. It mandates that when issues or uncertainties arise regarding the Agreement's implementation or interpretation, the competent authorities should seek resolution through mutual agreement. Additionally, these authorities can agree on procedures related to specific Articles of the Agreement. The Article allows for direct communication between the competent authorities to facilitate reaching an agreement.
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