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<h1>Article 16 of DTAA enables deferred or installment tax payments if aligned with local laws; requires prior notification.</h1> Article 16 of the Double Tax Avoidance Agreement (DTAA) allows the requested State to defer payment or permit payment by installments if its laws or administrative practices allow such arrangements in similar situations. However, the requested State must first inform the applicant State of its decision. This provision is part of the assistance in recovery framework among OECD member countries, facilitating international cooperation in taxation matters.