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of <h1>Article 25 of DTAA: Resolve Taxation Disputes via Mutual Agreement Procedure, Even Beyond Domestic Time Limits.</h1> Article 25 of the Double Tax Avoidance Agreement (DTAA) between Nepal and another Contracting State provides a mutual agreement procedure for resolving taxation issues not in accordance with the Agreement. A resident or national of a Contracting State can present their case to the competent authority within three years of notification. The competent authorities will attempt to resolve justified objections through mutual agreement, even if domestic law time limits are surpassed. They will also address interpretation or application issues, and may communicate directly, including through joint commissions, to develop procedures for implementing this mutual agreement process.
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