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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 17 of DTAA: Procedures for Serving Tax Documents Between OECD Member Countries Explained</h1> Article 17 of the Double Tax Avoidance Agreement (DTAA) outlines the procedures for the service of documents between OECD member countries. Upon request, the requested State must serve documents from the applicant State related to taxes covered by the Convention. Service is conducted according to the requested State's domestic laws or a method preferred by the applicant State, if feasible. Direct postal service is permitted. The Convention does not invalidate any domestic service methods. Documents need not be translated unless the addressee cannot understand the language, in which case translation or a summary may be provided by either State.
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