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<h1>Article 10 of DTAA: Resolving Conflicting Tax Data in International Exchanges Among OECD Members</h1> Article 10 of the Double Tax Avoidance Agreements (DTAA) addresses the issue of conflicting information in the exchange of tax-related data between parties. If one party receives information from another party that conflicts with its own records regarding a person's tax affairs, it is required to notify the party that provided the information. This provision is applicable among OECD member countries and aims to ensure accurate and consistent tax information exchange under international conventions and tax treaties.